Volume 47 (2019) / Issue 3

Ana B. Prósper-Almagro, 'Country note: Joint and Several Liability as a Measure to Tackle VAT Fraud: The Spanish Perspective' (2019) 47 Intertax, Issue 3, pp. 304–311


The major downside of the current transitional VAT system is that it has proven to be particularly susceptible to VAT fraud. This is a real problem that not only results in revenue losses for Member States, but also disrupts competition and increases compliance costs for businesses. In this context, over the last several decades, governments around the world have adopted a large variety of measures that are aimed at tackling VAT fraud and encouraging VAT compliance. This article explores the effectiveness of the anti-fraud measure based upon a chain liability from a Spanish perspective.

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ISSN: 0165-2826
ID: TAXI2019028