Search for: [Abstrakt = "The article provides an overview of the recent initiatives against carousel fraud in the European Union. The author focuses on the following anti\-fraud measures\: VAT reverse charge system, European Carousel Network and the proposed modifications to articles 143\(d\) and 205 of the Council Directive 2006\/122\/EC. Furthermore, the article presents the mechanism of carousel fraud and the scale of this fraud on the basis of data for the United Kingdom published by the HM Revenue \& Customs. \(original abstract\)"]

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