Description
Die Arbeit widmet sich den typischen Erscheinungsformen des Umsatzsteuerbetrugs sowie den bislang eingesetzten Gegenmaßnahmen. Im Mittelpunkt steht die Analyse des in Italien und Polen eingeführten, in Deutschland aber bislang unbekannten Split-Payment-Verfahrens und dessen Potenzial als Instrument zur effektiven Bekämpfung des Umsatzsteuerbetrugs. »Split Payment as a Further Instrument in Combating VAT Fraud«: VAT fraud constitutes a significant challenge to national and European tax systems. This study analyses its principal forms and the measures applied in Germany to combat it. Focusing on the effectiveness of existing instruments, the work examines the split payment mechanism implemented in selected EU Member States. Based on a comparative analysis of the Polish and Italian models, it assesses the legal framework, functioning and suitability of split payment as a tool to safeguard tax revenue and combat VAT fraud in Germany.
A. Einleitung
B. Geschichte, Entwicklung und Wesen der Umsatzbesteuerung
C. Split-Payment als alternative Erhebungsmethode der Mehrwertsteuer
D. Split-Payment-Verfahren in Polen
E. Split-Payment-Verfahren in Italien
F. Split-Payment-Verfahren in weiteren Ländern
G. Schlussbetrachtung
Dorota Aplik studied law with a focus on corporate and company law at Humboldt University of Berlin until 2014. She subsequently worked for an internationally operating tax advisory firm and completed her legal traineeship, with placements in Berlin and on Australia's Gold Coast. She completed her doctoral thesis under the supervision of Professor Thomas Stapperfend. In 2022, she joined the tax administration. Since August 2025, she has been seconded to the Berlin-Brandenburg Fiscal Court as a judge on probation.
