Browse

The present paper tries to identify the key stages of the intra-Community fiscal fraud that occur in operations with goods performed between economic agents from EU member states. Depending on the type of operations-that may be intra-Community acquisition or delivery-there were analyzed the fiscal fraud mechanisms aiming at evading taxes and fees associated with reducing or hiding taxable basis. As a research method there was used the theoretical approach and empirical research. In the theoretical approach there w...