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"Boriero D" ×
OAJCIJ Research Article Jan 31, 2025
Cyber VAT Fraud in the EU: A Criminological Analysis
Baratto G, Boriero D, Di Nicola A* and Perrone G

This article is an anticipation of the criminological analysis of cyber VAT fraud in the European Union carried out in the framework of the project "EU CYBER VAT - Fighting c…

Cyber VAT Fraud Digital Crime Crime Script
OAJCIJ Research Article Jan 31, 2025
Combating Cyber VAT Fraud in the EU Member States: A Comparative Study of Criminal and Criminal Procedure Law
Baratto G, Boriero D, Di Nicola A*, Flor R, Panattoni B and Perrone G

VAT fraud has long posed a major challenge to the economic stability of individual countries and the European Union (EU) as a whole. In recent years, the convergence of VAT fraud …

Value-Added Tax VAT Fraud Cybercrime