@misc{Hybka_Małgorzta_Magdalena_Inicjatywy_2009,
 author={Hybka, Małgorzta Magdalena},
 year={2009},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2009; Nr 39, T. 2, s. 68-75},
 language={pol},
 abstract={The article provides an overview of the recent initiatives against carousel fraud in the European Union. The author focuses on the following anti-fraud measures: VAT reverse charge system, European Carousel Network and the proposed modifications to articles 143(d) and 205 of the Council Directive 2006/122/EC. Furthermore, the article presents the mechanism of carousel fraud and the scale of this fraud on the basis of data for the United Kingdom published by the HM Revenue & Customs. (original abstract)},
 type={artykuł},
 title={Inicjatywy w zakresie zwalczania oszustw karuzelowych w Unii Europejskiej},
}