Missing trader intra-Community (MTIC) fraud is a prominent form of VAT non-compliance, which involves a fraudulent … remitting it to the tax authorities. This type of fraud warrants particular attention in the EU, as it exploits the fact that … the intra-Community movement of goods and services is VAT-free, making the fraud even more profitable. There is broad …

A specific form of VAT non-compliance in the EU that warrants particular attention is missing trader fraud. This scheme … national authority".1 This type of fraud can occur in relation to various taxes and transactions, as the circumstances in which … tax is not paid and the trader disappears can be highly profitable. Missing Trader Intra-Community (MTIC) fraud is a …

Missing Trader Intra-Community fraud (MTIC fraud) is a type of VAT fraud under which a fraudulent trader supplies goods … remitting it to the tax authorities. This phenomenon deserves special attention - revealed cases for fraud and different studies …