Assessing measures against cyber VAT fraud in the EU Member States

• In Event: EUROC 9 – Digital Technologies and Organisational Crimes

Abstract

Cyber VAT fraud, i.e. a cyber-enabled crime that consists in VAT fraud facilitated by new technologies, is a growing threat to the financial interests of the European Union and, – as is often the case in the fight against cybercrime, national legislation and measures are struggling to keep pace with technological advances.
The aim of the analysis presented here is to assess the criminal law measures put in place in EU Member States to combat cyber VAT fraud, to determine whether they provide adequate protection, to identify potential gaps and to highlight best practises for effective law enforcement strategies in Member States.
This analysis is part of the project “EU CYBER VAT - Fighting cyber-VAT fraud in the EU: a comparative criminological and criminal law study”, co-founded by the EU Anti-Fraud Programme (EUAF) and carried out by the Centre for Security and Crime Sciences.

Authors

• Denise Boriero, University of Trento

• Giulia Perrone, Research fellow, Faculty of Law​, Univeristy of Trento

• Roberto Flor, Associate Professor of Criminal Law - University of Verona