Carrouselfraude

Carousel fraud concerns a complex fraudulent scheme involving a chain of companies, often established in multiple EU Member States, engaged in the trade of goods or services. A company acquires goods without VAT in another country and resells them with VAT in the Netherlands, subsequently reclaiming the VAT despite it never having been remitted to the tax authorities. This results in substantial losses to the public purse and generally necessitates international cooperation between tax authorities.

The significance of carousel fraud lies in its international dimension and the involvement of organised crime. Tax authorities and the judiciary place considerable emphasis on its detection through advanced data analysis and cross-border information exchange. In practice, such cases regularly feature in criminal proceedings, exposing suspects to substantial fines, confiscation measures and custodial sentences.