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From Reverse Charge to Real-Time Reporting: The European Union’s Evolving Fight against Carousel Fraud

Year: 2026

Type: article

Source: International VAT Monitor

DOI: 10.59403/203zpcn

Author: Eleni Detsaridou

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7203677653

FWCI:

Cites: 4

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