Tax fraud is a “permanent problem" of the European VAT.Desiree Auer’s dissertation “VAT fraud prevention in the EU-reform proposals to prevent conceptual tax losses" shows where the conceptual vulnerability of the system to fraud lies and to what extent the reform proposals at European level could eliminate the inherent weaknesses. An innovative solution proposal based on the international trend of a “compliant" taxpayer aims to prevent VAT losses through a concept of reliable taxpayers.
