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Vat Fraud And Terrorist Funding -- The Azizi Extradition Allegations Part I, Richard Thompson Ainsworth
Vat Fraud And Terrorist Funding -- The Azizi Extradition Allegations Part I, Richard Thompson Ainsworth
Faculty Scholarship
On April 14, 2015 Samir Azizi, a 25 year old German/Afghan citizen, was extradited from the United States to Germany. The Extradition Compliant alleged (in 89 criminal counts) that Azizi had denied the German Treasury €61,104,368 in VAT revenue with 12 distinct Missing Trader Intra-Community (MTIC) fraud schemes. At the time of arrest the 26 year old Azizi admitted that his involvement in MTIC frauds stretched back even before 2008, the initial reference year of the Complaint.
This paper assesses the Azizi extradition in two parts. The first part considers the first 26 criminal counts, representing alleged VAT losses of …