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Articles 1 - 3 of 3
Full-Text Articles in Law
Vat Fraud And Terrorist Funding - The Azizi Extradition Allegations Part Ii, Richard Thompson Ainsworth
Vat Fraud And Terrorist Funding - The Azizi Extradition Allegations Part Ii, Richard Thompson Ainsworth
Faculty Scholarship
This paper considers the remaining seven (7) Missing Trader Intra-Community (MTIC) fraud schemes alleged (some conceded) to have been conducted by Samir Azizi, a 25 year old German/Afghan citizen, who was extradited from the United States to Germany on April 14, 2015. The MTIC fraud schemes considered in this Part II involve alleged losses of €45,801,403 under 63 further criminal counts.
Underlying both Parts of this assessment is a fundamental (but unanswered) question: “Who exactly is Samir Azizi? Is he the mastermind of a multi-million euro VAT fraud, a fundraising fraudster for terrorist organizations, or a youthful face-of- convenience disguising …
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 …
Phishing & Vat Fraud In Co2 Permits: Dice In The Eu-Ets Now; Dice In Power Tomorrow, Richard Thompson Ainsworth
Phishing & Vat Fraud In Co2 Permits: Dice In The Eu-Ets Now; Dice In Power Tomorrow, Richard Thompson Ainsworth
Faculty Scholarship
In accordance with Directive 2003/87/EC of October 13, 2003, trade in greenhouse gas emissions commenced in the European Union (EU) on January 1, 2005. The EU-Emissions Trading System (EU-ETS) was born.
The EU has a Value Added Tax (VAT). VAT is a transaction-based levy on all trade in goods and services. Each Member State has a VAT as a condition of membership. Until January 3, 2017 transactions in CO2 permits are taxed as services. After this date they are exempt as financial instruments.
This change in VAT treatment of CO2 permits is directly attributable to rampant fraud in the market. …