In recent decades, the Member States of the European Union have registered a huge increase of spectacular and highly organized VAT fraud. Whilst the tax authorities are fighting hard to stop this phenomenon, fraud has become an established industry. In this article, the author analyses several...

This study approaches the theme of shadow economy with special attention on tax evasion within European Union. Our aim is to highlight the dynamics of tax evasion, its causes and effects. The possibilities and mostly the difficulties to quantify the tax evasion are emphasized. Tax burden is...

The European Court of Justice (‘ECJ’) recently examined the statutory provisions in the context of European Value Added Tax (‘VAT’) regulations to opine upon the extent of restrictions that can be imposed upon entities which are under liquidation. This decision addresses a situation...

This dataset is a subset of the Revenue Statistics datavase which contains data on VAT own resources of the European communities, and Customs duties collected on behalf of the European Union, for 19 member countries of the European Union. Data comprises the years 1975 and above and is measured...

This dataset is a subset of the Revenue Statistics datavase which contains data on VAT own resources of the European communities, and Customs duties collected on behalf of the European Union, for 19 member countries of the European Union. Data comprises the years 1975 and above and is measured...

Die EIoP ist ein referiertes, interdisziplinäres E-journal im Bereich der Forschung zur Europäischen Integration / Europaforschung. "Europäische Integration" ist dabei in einem weiten Sinne zu verstehen. Wissenschaftliche Beiträge aus allen relevanten Disziplinen, insbesondere aus den...