The multidisciplinary project EU CYBER VAT, co-funded by OLAF’s Union Anti-Fraud Programme, has come to an end. The objectives of the study were:
- to provide an analysis of cyber-VAT frauds in the European Union from an empirical criminological point of view with special attention to the modus operandi as well as the characteristics of the actors involved.
- to provide an account of the transposition of EU criminal law into national legislations to specifically prevent and combat cyber-VAT fraud and an account of the differences between the relevant national legislations of the Member States as well as best practices;
- to elaborate, from the dual perspective of substantive criminal law and criminal procedure, recommendations and proposals to improve anti-fraud strategies against cyber-VAT fraud in order to address the new threats to the financial interests of the European Union in the context of the digital age
The findings are summarised in the final report “EU CYBER VAT – Fighting cyber-VAT fraud in the EU: a comparative criminological and criminal law study”. A summary report is also available, presenting the final recommendations resulting from the research activities.
Synthetic report sintetico | Recommendations
