Split-Payment als weiteres Instrument zur Umsatzsteuerbetrugsbekämpfung

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Beschreibung

'Split Payment as a Further Instrument in Combating VAT Fraud': VAT fraud constitutes a significant challenge to national and European tax systems. This study analyses its principal forms and the measures applied in Germany to combat it. Focusing on the effectiveness of existing instruments, the work examines the split payment mechanism implemented in selected EU Member States. Based on a comparative analysis of the Polish and Italian models, it assesses the legal framework, functioning and suitability of split payment as a tool to safeguard tax revenue and combat VAT fraud in Germany.

Artikeldetails

EAN

9783428196722

Sprache

Deutsch

Einband / Art

Taschenbuch

Maße

156 x 231 x 17 mm

Erscheinungsjahr

2026

Verlag / Hersteller

Duncker & Humblot GmbH