НОВОСТИ БИЗНЕСА
2006
Одним из вариантов схемы мошенничества с НДС является торговля с отсутствующим торговцем, т.е. импорт товаров или услуг без уплаты НДС (например, товар FOB Гамбург). После чего товары ввозятся на территорию Великобритании, а затем продаются с учетом НДС, после чего преступники исчезают, не заплатив налоги правительству.
Таможенное ведомство Великобритании отклонило требования о возмещении НДС со стороны европейских компаний, на том основании, что продажи и покупки лишены экономического смысла и не являются поставками в процессе экономической деятельности. На право подлежащего налогообложению лица принимать к вычету НДС влияет то обстоятельство, что очередная сделка в цепочке оказалась мошеннической, даже в том случае если лицо не знало об этом.
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