Budgetary (tax) fraud committed in the field of VAT, with regard to the practice of “invoice mills”
Master’s thesis by Dr. Oliver Bohanek — Eötvös Loránd University, Institute of Postgraduate Legal Studies, specialist postgraduate programme in economic criminal law (2018). The study analyses the criminal-law aspects of budgetary fraud committed in the field of value added tax (VAT), with particular regard to the practice of so-called “invoice mills”.
