January 2012
Intermediate to advanced
227 pages
4h 11m
French
Content preview from La TVA, invention française, révolution mondialeBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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Une dangereuse mécanique
L’un des mécanismes les plus connus de fraude porte un nom, le « carrousel », qu’il tire du fait que, à l’image du manège pour enfants, on gagne à chaque tour. Le système actuel comporte une rupture de la chaîne de perception de la TVA qui se produit lors du passage de la frontière. À ce point précis, les acteurs de la fraude se séparent physiquement dans l’espace. Des petits opérateurs appelés « taxis » importent des marchandises hors taxe qu’ils facturent avec la TVA à des sociétés de leur pays. Celles-ci déduiront la TVA. La société – « taxi », quant à elle, disparaît avec la TVA collectée. On parle de « carrousel » dans la mesure où la même marchandise va tourner plusieurs fois générant à chaque fois de la TVA. La ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.