ARTICLE · 25 JUNE 2018

UMSATZSTEUERMISSBRAUCH - SCHUTZ VOR UST-KARUSSELL

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HungaryTax

Katona & Partners Attorneys At Law

Umsatzsteuer – Umsatzsteuerkarussell

Umsatzsteuerkarussell erschien in der Mitte der 90-er Jahre
häufigste Steuerhinterziehungs-Art in der EU
Ungarn ist Zielpunkt – wegen hoher Steuerkriminalität
Agrar u. Lebensmittelbranche oft betroffen
Oft zwischen benachbarten Länder (Slowakei)
Lösung: Besteuerrung nach Bestimmungsland (?)
Warengeschäft zwischen in verschiedenen EU-Ländern ansässigen Geschäftspartner
MwSt. zahlt der Empfänger der Ware
Teilnehmer: Initiator / Missing Trader / Buffer / Exporteur
Missing Trader - der fiktives Teilnehmer
Buffer – kein zwingendes Mitglied
Exporteur –
gutgläubiger Käufer
Beispiel
verschleierte" Lieferungen und Lieferketten: Missing Trader und Buffer verschwinden, ohne die Absicht , die Erwerbsteuer und v.a. die in der Verkaufsrechnung ausgewiesene MwSt abzuführen, die Nichtentrichtung der MwSt in ihre Preiskalkulation einbeziehen und ihre Produkte unter dem üblichen Marktpreis anbieten.

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