The publication addresses up-to-date issues of cross-border economic crime, particularly VAT frauds with emphasis on carousel frauds. Starting with European Union’s legislation in terms of value added taxes and the VAT system functioning within the European Union Member States, it describes various VAT fraud schemes and finally emphasizes European Commission’s proposed solution, i. e. Action plan on VAT. Authors closely looked at cooperation between Member States of the EU, differences in legal definitions of criminal offences in national legislations as well as defined economic crimes connec VAT Frauds - Natalia Hangačová, Tomáš Strémy od authora Natalia Hangačová, Tomáš Strémy a nakladatelství za skvělé ceny na e-shopu Martinus. cz.