TFL Vsebine / Revija Poslovodno računovodstvo

This paper examines the model for the detection, investigation and prevention of a special type of transnational organised economic crime in the European Union, known as "carousel fraud". To begin with, it summarises the historical development of this kind of crime, and then it presents the possible solutions in the fight against fraud. The development went in two different directions: the first was connected with the search for solutions in the change of European VAT legislation, and the second one connected with administrative organisational solutions through the improvement of international cooperation between different branches of government, in particular Member States, and international cooperation between different international organisations. Finally the common anti-fraud model is completed through the synthesis of findings or partial solutions and with the help of a time ontology approach. The model combines the existing administrative organisational and information systems of different branches of government (through coordination of particular competent institutions or organisations) with already existing data bases into a common Europe-wide system. The solution to the question requires also joint investigation teams, which, based on networking, include experts from all Member States with knowledge of a range of topics.