Possible solutions to the lack of harmonisation in the field of cyber VAT frauds

Possible solutions to the lack of harmonisation in the field of cyber VAT frauds / Bin, L., Bachmaier Winter, L., Vervaele, J., Venegoni, A. - In: Cyber VAT frauds, ne bis in idem and judicial cooperation. A comparative study between Italy, Belgium, Spain and GermanyTORINO : Giappichelli, 2019. - ISBN 978-88-921-8342-1. - pp. 89-122