Fighting cyber-VAT fraud in the EU: a comparative criminological and criminal law study

ended

Cyber-VAT fraud is an increasing threat to the protection of the financial interests of the EU, but the scientific literature on cyber-VAT fraud is still very scarce and there are no comparative studies at the EU level on this matter. The project EU CYBER VAT aims to assess the adequacy of the current legal framework at EU and MSs level with regard to combating cyber-VAT fraud and to propose effective and efficient solutions at EU and MSs level. Using the method of comparative law research, the project will investigate whether the EU criminal law framework for VAT fraud under the PIF Directive, its implementation by MSs, and national criminal law provisions can provide a sufficient level of legal protection against the intersection of VAT fraud and cybercrime. Other specific objectives: to provide an analysis of cyber-VAT frauds in the EU from an empirical criminological point of view; to provide an account of the transposition of EU criminal law into national legislations to specifically prevent and combat cyber-VAT fraud, the differences between the relevant national legislations of the MSs and national best practices; to elaborate policy recommendations to improve the EU regulation and the national anti-fraud strategies against cyber-VAT fraud. Expected results: Identify the new threats to the EU’s financial interests which might arise from the digitization of processes relevant to fiscal operations; assess whether and to what extent existing EU law, its implementation by MSs, and the national legislations of EU countries are applicable to cyber-VAT frauds; outline the possible gaps in in the EU and national criminal law protection against cyber-VAT fraud; elaborate recommendations for future EU anti-fraud policy and propose operational best practices to support digital investigation activities. Main Output: 2 Online Focus Groups; 1 Online Workshops; 1 Final Report; 1 Policy Recommendations; 2 Open-source scientific publications; Dissemination