This article is an anticipation of the comparative legal analysis on combating cyber VAT fraud in the European Union, carried out in the project. The general objective of EU CYBER VAT project is to assess the adequacy of the current legal framework at EU and Member State level with regard to the fight against cyber VAT fraud and to propose solutions to make it more effective and efficient at EU and Member State level
Combating Cyber VAT Fraud in the EU Member States: A Comparative Study of Criminal and Criminal Procedure Law
Baratto G.
;Di Nicola A.
;Flor R.
;Panattoni B.
;
2025-01-01
Abstract
This article is an anticipation of the comparative legal analysis on combating cyber VAT fraud in the European Union, carried out in the project. The general objective of EU CYBER VAT project is to assess the adequacy of the current legal framework at EU and Member State level with regard to the fight against cyber VAT fraud and to propose solutions to make it more effective and efficient at EU and Member State level
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