eLesson: Carousel fraud

This eLesson aims 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).

Study time: 60 minutes