This article is an anticipation of the comparative legal
analysis on combating cyber VAT fraud in the European
Union, carried out in the project. The general objective of EU CYBER VAT project is to
assess the adequacy of the current legal framework at EU
and Member State level with regard to the fight against
cyber VAT fraud and to propose solutions to make it more
effective and efficient at EU and Member State level
Baratto, G.; Di Nicola, A.; Flor, R.; Panattoni, B.; Boriero, D.; Perrone, G.,
Combating Cyber VAT Fraud in the EU Member States: A Comparative Study of Criminal and Criminal Procedure Law«OPEN ACCESS JOURNAL OF CRIMINOLOGY INVESTIGATION & JUSTICE»
, vol. 3
, n. 1
, 2025
, pp. 1-9