Tax evasion in property tax

The amount of the sale, stated in the property sale contracts, is often false with the intent to avoid payment of part of the tax. Using computer solutions for detection of such cases, which would compare each contract with average market prices, would greatly improve the success rate. 

»Missing trader« Fraud

The Missing Trader Fraud is a systematic VAT fraud, where taxable persons conduct a number of purchases and sales among each other, and one of the participants originates from another EU country. The taxable persons then demand VAT refund fort tax that was never really paid. The Missing Trader Fraud can include real, fictitious or both kinds of taxable persons. In a case from Luxemburg, the loss due to a Missing Trader Fraud amounted to 80 million Euros. The European Union has called for action among all member countries, and asked their cooperation in systematic detection of such fraud through regular examination of suspicious companies, which mainly deal in cash, have no employees or report suspicious amounts of sold goods.