adevarul.ro/adevarul-juridic/schema-de-frauda-tva-

VAT fraud schemes involve fictitious sales and unreported transactions, impacting national budgets and EU resources. Prosecutor Anca Ramona Mocianu explains the mechanisms and legal implications of such frauds. A common method includes falsely documenting goods sold to foreign companies while keeping them in the country. The law links criminal liability to schemes that reduce EU budget resources by at least 10 million euros. Establishing participation in fraud requires demonstrating intent and the operational structure of the scheme, not just unpaid taxes. Effective combat against cross-border fraud necessitates precise tracking of financial mechanisms and distinguishing between fraudulent and legitimate partners.