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This paper explains what missing trader intra-Community and carousel frauds are and how they are performed. A fault in taxing intra-Community supplies with value added tax (VAT) enables these frauds to take place. Member States and the European Commission are aware of the fault but are unable to agree on how to change the taxation of the mentioned supplies. Therefore, the fi ght against these frauds is conducted by improving tax inspection, tax cooperation between Member States, imposingdoi:10.3935/cyelp.08.2012.135 fatcat:grojjhqyezh3plocockvivdu7q