CEPOL eLesson explains how carousel fraud works in the EU

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CEPOL eLesson explains how carousel fraud works in the EU
09 August 2022

Carousel fraud is a major type of missing trader intra-community (MTIC) fraud, a type of tax fraud or tax evasion. Tax frauds significantly affect state budgets, and MTIC fraud causes a greater tax loss in the EU than any other type of fraud, estimated at EUR 60 billion per year.

Recognising the importance of equipping EU law enforcement officials with the necessary tools to counter such phenomena, CEPOL designed this eLesson on Carousel fraud. It takes only 60 minutes to complete and its aim is to enhance key competencies in the field and support the daily work of law enforcement and judicial professionals who are engaged in countering and investigating carousel-type frauds, including both beginners and advanced practitioners.

The eLesson covers Carousel Fraud in three topic chapters and also provides a glossary of terms and abbreviations. In addition, there is a job aid (a downloadable PDF reference document). Users can also check their levels of understanding for each topic by considering a selection of quiz questions. A certificate and a badge will be provided to those who successfully complete the eLesson’s quiz.

The three chapters of the eLesson are the following:

1. Common types of carousel fraud. A summary of the main characteristics of MTIC and carousel frauds, and a closer look at six common types (‘schemes’) used by criminals.

2. VAT: Basic principles and the EU legislative framework. An overview of how VAT works and the EU-level legislation that covers it, including measures aimed at preventing VAT fraud.

3. Intelligence and investigation: EU operational cooperation. A summary of the main principles and good practices for gathering intelligence and investigating carousel frauds. These include cooperation between different agencies, such as the police, tax administrations, customs and the national financial investigation units (FIUs), as well as with banks. It also includes EU-level support for cooperation between Member States, such as through Europol, the Eurofisc network, EMPACT and the European Public Prosecutor´s Office (EPPO).

Enrol via CEPOL's online learning platform LEEd.

Watch this video to find out more about this eLesson.

About eLessons

CEPOL eLessons are 60 minutes digital training and learning resources designed to address emerging and current training needs of law enforcement officials.

They are compact and easy-to-follow, covering current topics presented engagingly with a focus on practical applicability. Users learn individually, at their own pace, and in an explorative way. Trainers can embed eLessons in their formal training – be it as a requirement in national curricula or as a pre-course activity for a CEPOL training activity. Students will obtain certificates and badges upon successful completion of the corresponding online tests. The job-aids embedded in eLessons ensure that the learners will more easily transfer the knowledge and skills learned into their every-day practice.

All LEEd users can enrol to eLessons free of charge, without nomination by a CEPOL National Unit/CEPOL National Contact Point.


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Contact

Office address

European Union Agency for Law Enforcement Training
1066 Budapest
Ó utca 27
Hungary

Correspondence address

European Union Agency for Law Enforcement Training
1903 Budapest
Pf.314
Hungary

Email address

Telephone: +36 1 803 8030/8031

Fax: +36 1 803 8032

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