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Carousel Fraud and Emissions Trading: Assistance in a Dispute over VAT on Emissions Allowances

Carousel Fraud and Emissions Trading: Assistance in a Dispute over VAT on Emissions Allowances

NERA Economic Consulting
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Case & Project Experience Carousel Fraud and Emissions Trading: Assistance in a dispute over VAT on emissions allowances The Situation In the first half of 2009, the European Union’s Emissions Trading System for greenhouse gases was hit by allegations of large-scale “carousel fraud” relating to VAT payments for emissions allowances traded on the spot market. In carousel fraud – also known in the EU as “Missing Trader Intercommunity Fraud”,

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