Capítulo 2: Estudos vêm sendo realizados na tentativa de se avaliar os efeitos da manipulação da nutrição protéica, devido à sua importância no metabolismo e desempenho de bovinos. O presente estudo teve como objetivo identificar a melhor fonte de nitrogênio não-proteico (uréia, uréia de liberação lenta ou a combinação destas) em substituição parcial ao farelo de soja sobre o desempenho, características de carcaça e qualidade da carne de novilhos Nelore em terminação. Quarenta e seis novilhos Nelore (313,30 ± 22,62 kg) foram distribuídos em um delineamento em blocos e confinados em baias individuais por 74 dias. As dietas foram formuladas isoproteicas e isoenergéticas, com os seguintes tratamentos: 1)Controle: composta por 12% de farelo de soja, 2)Uréia: com a substituição de 6 % da proteína do farelo de soja por uréia, 3)Optigen: com a substituição de 6 % da proteína do farelo de soja por uréia de liberação lenta e 4)Uréia e Optigen: com a substituição de 6 % da proteína do farelo de soja por uréia e uréia de liberação lenta, tendo como volumoso o bagaço e a silagem de cana totalizando 21,5% da MS. Não foram verificados efeitos das dietas (P>0,05) no peso vivo final, ganho médio diário, consumo de matéria seca, eficiência alimentar, características de carcaça e qualidade de carne. A substituição parcial do farelo de soja pelas fontes de NNP (uréia e uréia de liberação lenta) proporcionou desempenho, características de carcaça e qualidade da carne semelhantes. -- Capítulo 3: O objetivo deste trabalho foi identificar a melhor fonte de nitrogênio não protéico (NNP), (uréia, uréia de liberação lenta ou a combinação destas) para a substituição parcial ao farelo de soja, avaliando seus efeitos na fermentação ruminal, digestibilidade aparente total, produção de proteína microbiana, contagem de microrganismos ruminais e parâmetros sanguíneos de bovinos Nelore. Para tanto, quatro novilhos Nelore com cânulas ruminais (PV 407,1 ± 11,7 kg) foram distribuídos em um quadrado latino (4×4) durante quatro períodos de 21 dias. As dietas foram formuladas isoproteicas e isoenergéticas, com os seguintes tratamentos: 1)Controle (CTL): composta por 12% de farelo de soja, 2)Uréia (U): com a substituição de 6 % da proteína do farelo de soja por uréia, 3)Optigen (O): com a substituição de 6 % da proteína do farelo de soja por uréia de liberação lenta e 4)Uréia e Optigen (UO): com a substituição de 6 % da proteína do farelo de soja por uréia e uréia de liberação lenta, tendo como volumoso o bagaço e a silagem de cana totalizando 21,5% da MS. Não foi observado efeito das dietas experimentais (P>0,05) no consumo de nutrientes e digestibilidade aparente total, com exceção do consumo de extrato etéreo que foi maior nos animais alimentados com as fontes de NNP (U:0,19, O:0,20 e UO:0,19 kg/d) em relação a dieta CTL (0,17 kg/d). A concentração de nitrogênio amoniacal, proporção molar, porcentagem e total de ácidos graxos de cadeia curta no líquido ruminal foram semelhantes entre as dietas. No entanto, os animais alimentados com a dieta CTL apresentaram maior (P=0,017) pH ruminal (6,81) em relação as fontes de NNP (U:6,64, O:6,63 e UO:6,76). A quantidade de todos os gêneros de protozoários ciliados foram aumentados no conteúdo ruminal dos animais alimentados com as fontes de NNP em relação à dieta controle (P<0,001). Foi observada maior produção de proteína microbiana para as dietas com NNP, devido aos maiores valores de alantoina (P=0,074), purinas totais (P=0,090), purinas microbianas absorvidas (P=0,091), nitrogênio microbiano (P=0,091) e proteína bruta microbiana (P=0,091) observados quando comparadas a dieta CTL. A concentração plasmática de glicose, uréia no plasma e nitrogênio ureico no soro foram maiores na dieta CTL (P=0,012; 0,017 e 0,017, respectivamente) em relação as fontes de NNP. A substituição parcial de farelo de soja por uréia, uréia de liberação lenta ou a combinação de uréia e uréia de liberação lenta, resultou em melhor eficiência de utilização protéica pelos animais, entretanto, a uréia e a uréia de liberação lenta foram semelhantes nas variáveis analisadas. / Chapter 1: Several studies have been performed to evaluate the effects of protein nutritional manipulation due to its importance to ruminant metabolism and performance. This study aimed to identify the best source of non protein nitrogen (urea, slow releasing urea and their combination) for the partial replacement of soybean meal, and its effect on the animal performance, carcass traits and meat quality. Forty-six Nellore steers (BW 313.30 ± 22.62 kg) were allotted in a randomized block design and fed in individual pens for 74 days. Steers were fed isoproteic and isoenergetic diets as follows: 1)Control (CTL): 12% of soybean meal 2)Urea (U): the replacement of 6% of soybean meal protein for urea, 3)Optigen (O): the replacement of 6% of soybean meal protein for slow releasing urea and 4)Urea and Optigen (UO): the replacement of 6% of soybean meal protein for urea and slow releasing urea, with 21.5% of the total DM of sugarcane silage and bagasse as roughage. No differences (P>0,05) in final body weight, average daily gain, dry matter intake, feed efficiency, carcass traits and meat quality were found among steers fed with the dietary treatments. The partial replacement of soybean meal by NPN sources (urea and slow releasing urea) had animal performance, carcass traits and meat quality similar to the control. -- Chapter 2: This study aimed to identify the best source of non protein nitrogen (urea, slow releasing urea and their combination) for the partial replacement of soybean meal, and its effect on the ruminal fermentation, total apparent digestibility, microbial protein production, ruminal microorganisms and blood parameters in Nelore steers. Four Nelore steers (BW 407,1 ± 11,7 kg) with ruminal canulas were alloted in a (4×4) square design for four 21 days periods. Steers were fed isoproteic and isoenergetic diets as follows: 1)Control (CTL): 12% of soybean meal 2)Urea (U): the replacement of 6% of soybean meal protein for urea, 3)Optigen (O): the replacement of 6% of soybean meal protein for slow releasing urea and 4)Urea and Optigen (UO): the replacement of 6% of soybean meal protein for urea and slow releasing urea, with 21.5% of the total DM of sugarcane silage and bagasse as roughage. There was no effect of experimental diets (P>0.05) on nutrient intake and total apparent digestibility, but ether extract intake was higher in animals fed NPN diets (U:0.19, O:0.20 e UO:0.19 kg/d) when compared to the CTL diet (0.17 kg/d). The ruminal ammonia N concentration and the ruminal short-chain fatty acid concentrations were similar among the diets. Therefore, the animals fed the CTL diet had increased (P=0.017) ruminal pH (6.81) when compared to the NPN diets (U:6.64, O:6.63 e UO:6.76). The NPN diets provided more protozoa than the CTL diet. (P<0.001). It was observed an increase production of microbial protein to the NPN diets due to the higher values of allantoin (P=0.074), total purine (P=0.090), microbial purine absorbed (P=0.091), microbial N (P=0.091) and microbial crude protein (P=0.091) observed when compared to the CTL diet. The CTL diet had higher blood concentration of glucose (P=0.012) plasma urea (P=0.017) and serum urea nitrogen (P=0.017) when compared with the NPN sources. The partial replacement of soybean meal for urea, slow releasing urea or their combination resulted in better efficiency on protein utilization by the animals.

Capítulo 2: Estudos vêm sendo realizados na tentativa de se avaliar os efeitos da manipulação da nutrição protéica, devido à sua importância no metabolismo e desempenho de bovinos. O presente estudo teve como objetivo identificar a melhor fonte de nitrogênio não-proteico (uréia, uréia de liberação lenta ou a combinação destas) em substituição parcial ao farelo de soja sobre o desempenho, características de carcaça e qualidade da carne de novilhos Nelore em terminação. Quarenta e seis novilhos Nelore (313,30 ± 22,62 kg) foram distribuídos em um delineamento em blocos e confinados em baias individuais por 74 dias. As dietas foram formuladas isoproteicas e isoenergéticas, com os seguintes tratamentos: 1)Controle: composta por 12% de farelo de soja, 2)Uréia: com a substituição de 6 % da proteína do farelo de soja por uréia, 3)Optigen: com a substituição de 6 % da proteína do farelo de soja por uréia de liberação lenta e 4)Uréia e Optigen: com a substituição de 6 % da proteína do farelo de soja por uréia e uréia de liberação lenta, tendo como volumoso o bagaço e a silagem de cana totalizando 21,5% da MS. Não foram verificados efeitos das dietas (P>0,05) no peso vivo final, ganho médio diário, consumo de matéria seca, eficiência alimentar, características de carcaça e qualidade de carne. A substituição parcial do farelo de soja pelas fontes de NNP (uréia e uréia de liberação lenta) proporcionou desempenho, características de carcaça e qualidade da carne semelhantes. -- Capítulo 3: O objetivo deste trabalho foi identificar a melhor fonte de nitrogênio não protéico (NNP), (uréia, uréia de liberação lenta ou a combinação destas) para a substituição parcial ao farelo de soja, avaliando seus efeitos na fermentação ruminal, digestibilidade aparente total, produção de proteína microbiana, contagem de microrganismos ruminais e parâmetros sanguíneos de bovinos Nelore. Para tanto, quatro novilhos Nelore com cânulas ruminais (PV 407,1 ± 11,7 kg) foram distribuídos em um quadrado latino (4×4) durante quatro períodos de 21 dias. As dietas foram formuladas isoproteicas e isoenergéticas, com os seguintes tratamentos: 1)Controle (CTL): composta por 12% de farelo de soja, 2)Uréia (U): com a substituição de 6 % da proteína do farelo de soja por uréia, 3)Optigen (O): com a substituição de 6 % da proteína do farelo de soja por uréia de liberação lenta e 4)Uréia e Optigen (UO): com a substituição de 6 % da proteína do farelo de soja por uréia e uréia de liberação lenta, tendo como volumoso o bagaço e a silagem de cana totalizando 21,5% da MS. Não foi observado efeito das dietas experimentais (P>0,05) no consumo de nutrientes e digestibilidade aparente total, com exceção do consumo de extrato etéreo que foi maior nos animais alimentados com as fontes de NNP (U:0,19, O:0,20 e UO:0,19 kg/d) em relação a dieta CTL (0,17 kg/d). A concentração de nitrogênio amoniacal, proporção molar, porcentagem e total de ácidos graxos de cadeia curta no líquido ruminal foram semelhantes entre as dietas. No entanto, os animais alimentados com a dieta CTL apresentaram maior (P=0,017) pH ruminal (6,81) em relação as fontes de NNP (U:6,64, O:6,63 e UO:6,76). A quantidade de todos os gêneros de protozoários ciliados foram aumentados no conteúdo ruminal dos animais alimentados com as fontes de NNP em relação à dieta controle (P<0,001). Foi observada maior produção de proteína microbiana para as dietas com NNP, devido aos maiores valores de alantoina (P=0,074), purinas totais (P=0,090), purinas microbianas absorvidas (P=0,091), nitrogênio microbiano (P=0,091) e proteína bruta microbiana (P=0,091) observados quando comparadas a dieta CTL. A concentração plasmática de glicose, uréia no plasma e nitrogênio ureico no soro foram maiores na dieta CTL (P=0,012; 0,017 e 0,017, respectivamente) em relação as fontes de NNP. A substituição parcial de farelo de soja por uréia, uréia de liberação lenta ou a combinação de uréia e uréia de liberação lenta, resultou em melhor eficiência de utilização protéica pelos animais, entretanto, a uréia e a uréia de liberação lenta foram semelhantes nas variáveis analisadas. / Chapter 1: Several studies have been performed to evaluate the effects of protein nutritional manipulation due to its importance to ruminant metabolism and performance. This study aimed to identify the best source of non protein nitrogen (urea, slow releasing urea and their combination) for the partial replacement of soybean meal, and its effect on the animal performance, carcass traits and meat quality. Forty-six Nellore steers (BW 313.30 ± 22.62 kg) were allotted in a randomized block design and fed in individual pens for 74 days. Steers were fed isoproteic and isoenergetic diets as follows: 1)Control (CTL): 12% of soybean meal 2)Urea (U): the replacement of 6% of soybean meal protein for urea, 3)Optigen (O): the replacement of 6% of soybean meal protein for slow releasing urea and 4)Urea and Optigen (UO): the replacement of 6% of soybean meal protein for urea and slow releasing urea, with 21.5% of the total DM of sugarcane silage and bagasse as roughage. No differences (P>0,05) in final body weight, average daily gain, dry matter intake, feed efficiency, carcass traits and meat quality were found among steers fed with the dietary treatments. The partial replacement of soybean meal by NPN sources (urea and slow releasing urea) had animal performance, carcass traits and meat quality similar to the control. -- Chapter 2: This study aimed to identify the best source of non protein nitrogen (urea, slow releasing urea and their combination) for the partial replacement of soybean meal, and its effect on the ruminal fermentation, total apparent digestibility, microbial protein production, ruminal microorganisms and blood parameters in Nelore steers. Four Nelore steers (BW 407,1 ± 11,7 kg) with ruminal canulas were alloted in a (4×4) square design for four 21 days periods. Steers were fed isoproteic and isoenergetic diets as follows: 1)Control (CTL): 12% of soybean meal 2)Urea (U): the replacement of 6% of soybean meal protein for urea, 3)Optigen (O): the replacement of 6% of soybean meal protein for slow releasing urea and 4)Urea and Optigen (UO): the replacement of 6% of soybean meal protein for urea and slow releasing urea, with 21.5% of the total DM of sugarcane silage and bagasse as roughage. There was no effect of experimental diets (P>0.05) on nutrient intake and total apparent digestibility, but ether extract intake was higher in animals fed NPN diets (U:0.19, O:0.20 e UO:0.19 kg/d) when compared to the CTL diet (0.17 kg/d). The ruminal ammonia N concentration and the ruminal short-chain fatty acid concentrations were similar among the diets. Therefore, the animals fed the CTL diet had increased (P=0.017) ruminal pH (6.81) when compared to the NPN diets (U:6.64, O:6.63 e UO:6.76). The NPN diets provided more protozoa than the CTL diet. (P<0.001). It was observed an increase production of microbial protein to the NPN diets due to the higher values of allantoin (P=0.074), total purine (P=0.090), microbial purine absorbed (P=0.091), microbial N (P=0.091) and microbial crude protein (P=0.091) observed when compared to the CTL diet. The CTL diet had higher blood concentration of glucose (P=0.012) plasma urea (P=0.017) and serum urea nitrogen (P=0.017) when compared with the NPN sources. The partial replacement of soybean meal for urea, slow releasing urea or their combination resulted in better efficiency on protein utilization by the animals.

Mervärdesskattebedrägerier inom den gemenskapsinterna handeln är idag ett utbrett problem. I och med den inre marknadens framväxt och det gemensamma mervärdesskattesystemets struktur har nya former av mervärdesskattebedrägerier uppstått. Då den inre marknaden öppnades 1993 togs den fysiska tullkontrollen bort och kvar återstod endast en administrativ kontroll. Till dess att en fullständig harmonisering kan genomföras på mervärdesskatteområdet tillämpas destinationslandsprincipen på gemenskapsintern handel mellan näringsidkare. För att undvika dubbelbeskattning har regler om gemenskapsinterna förvärv framtagits. Dessa innebär att köparen beskattas i sitt hemland och att säljaren undantas från skatteplikt i sitt hemland. En form av mervärdesskattebedrägeri som utnyttjar mervärdesskattesystemet och bristerna i informationsutbytet mellan medlemsstaterna är karusellbedrägerier. I stora drag kan karusellbedrägerier beskrivas som transaktioner med samma varor som säljs i rask takt mellan olika företag i olika länder. I samband med dessa försäljningar betalar något eller några av företagen inte in utgående mervärdesskatt, samtidigt som andra företag i kedjan har rätt till avdrag för ingående mervärdesskatt. Staten förlorar därmed mervärdesskatteintäkter. Karusellbedrägerier har behandlats i rättspraxis. I Optigen-domen fastställs att avdragsrätten för en part i god tro inte påverkas av bedrägligt beteende i tidigare eller senare led i transaktionskedjan. I Kittel-domen stadgas att en skattskyldig person som kände till eller borde ha känt till att dennes transaktion ingick i ett mervärdesskattebedrägeri skall anses vara medgärningsman och därmed vägras avdragsrätt. I uppsatsen utreds huruvida principen om förbud mot förfarandemissbruk kan vara tillämplig på karusellbedrägerier. Principen om förbud mot förfarandemissbruk har utvecklats för att angripa konstruerade transaktioner vars enda syfte är att genom missbruk av gemenskapslagstiftningen erhålla förmåner. I Halifax-domen fastslås att denna princip är tillämpbar på mervärdesskatteområdet. Vår slutsats är att principen om förbud mot förfarandemissbruk inte kan tillämpas på någon part i ett karusellbedrägeri. Vi anser att varken en part i god tro eller en part i ond tro angående bedrägeriet kan uppfylla kriterierna för principen. Det finns olika tillvägagångssätt för att angripa karusellbedrägerier. Inom EG används främst informationsutbyte som strategi för bedrägeribekämpning. Organisationer såsom SCAF och OLAF har också betydelse för bekämpningen. Även medlemsstaterna har på olika sätt försökt bekämpa bedrägerierna. De har bland annat använt sig av omvänd skattskyldighet och solidariskt betalningsansvar. Vi anser att de administrativa åtgärderna är avgörande för bekämpning av karusellbedrägerier. De mer genomgripande alternativen, såsom omvänd skattskyldighet och solidariskt betalningsansvar, bör endast användas då det är uppenbart att de administrativa åtgärderna inte räcker till. / Today, VAT fraud is a widely spread problem among intra-Community trade. Due to the growth of the common market and the structure of the harmonized VAT system, new forms of VAT fraud have arisen. The opening of the common market, in 1993, led to the abolition of physical border controls. The combination of physical and administrative controls was replaced by only administrative control. Until the VAT system is completely harmonized the principle of destination will be applied to intra-Community business-to-business transactions. Regulations on intra-Community transactions have been developed to avoid double taxation. These regulations mean that the purchaser will be taxed in its state of origin, and that the seller will be exempted from taxation in its state of origin. Carousel fraud is a form of VAT fraud that makes use of the VAT system and the lack of exchange of information between the member states. In general terms VAT fraud can be described as transactions with the same goods that are being sold at high speed between different companies in different countries. In connection to these sales one or more of the companies do not pay the output VAT, at the same time other companies in the chain of supply have the right to deduct input VAT. Due to this, the state will loose VAT revenues. Carousel fraud has been dealt with in EC case law. It is established in the Optigen judgment that the right, of a taxable person, to deduct input VAT cannot be affected by any other taxable person’s fraudulent behavior in the chain of supply as long as the taxable person did not know or have any means of knowledge of the fraud in question. The Kittel judgment states that a taxable person, who knew or should have known that, by his purchase, he was participating in a transaction of VAT fraud, should be seen as a participant in that fraud and therefore be refused entitlement to the right to deduct. This thesis examines whether the principle of prohibiting abusive practice is applicable to carousel fraud. The Halifax judgment states that the principle also applies to the sphere of VAT. The principle of prohibiting abusive practice has been developed to attack transactions of purely artificial nature, which only purpose is to obtain advantages by abusing the Community law. However, our conclusion is that the principle of prohibiting abusive practice cannot be applied to anyone in a chain of transactions that constitutes carousel fraud. Our opinion is that neither a taxable person in god faith nor a taxable person in bad faith can meet the criteria of the principle. There are different ways to approach carousel fraud. Within the EC, exchange of information and various organisations for anti fraud are being used to deal with the problem. The member states have also, in various ways, tried to handle carousel fraud. They have for example used reverse charge and joint liability. We believe that administrative measures are crucial to combat carousel fraud. More radical alternatives such as reverse charge and joint liability should not be used unless it is obvious that the administrative measures do not suffice.

<p>Mervärdesskattebedrägerier inom den gemenskapsinterna handeln är idag ett utbrett problem. I och med den inre marknadens framväxt och det gemensamma mervärdesskattesystemets struktur har nya former av mervärdesskattebedrägerier uppstått. Då den inre marknaden öppnades 1993 togs den fysiska tullkontrollen bort och kvar återstod endast en administrativ kontroll. Till dess att en fullständig harmonisering kan genomföras på mervärdesskatteområdet tillämpas destinationslandsprincipen på gemenskapsintern handel mellan näringsidkare. För att undvika dubbelbeskattning har regler om gemenskapsinterna förvärv framtagits. Dessa innebär att köparen beskattas i sitt hemland och att säljaren undantas från skatteplikt i sitt hemland.</p><p>En form av mervärdesskattebedrägeri som utnyttjar mervärdesskattesystemet och bristerna i informationsutbytet mellan medlemsstaterna är karusellbedrägerier. I stora drag kan karusellbedrägerier beskrivas som transaktioner med samma varor som säljs i rask takt mellan olika företag i olika länder. I samband med dessa försäljningar betalar något eller några av företagen inte in utgående mervärdesskatt, samtidigt som andra företag i kedjan har rätt till avdrag för ingående mervärdesskatt. Staten förlorar därmed mervärdesskatteintäkter. Karusellbedrägerier har behandlats i rättspraxis. I Optigen-domen fastställs att avdragsrätten för en part i god tro inte påverkas av bedrägligt beteende i tidigare eller senare led i transaktionskedjan. I Kittel-domen stadgas att en skattskyldig person som kände till eller borde ha känt till att dennes transaktion ingick i ett mervärdesskattebedrägeri skall anses vara medgärningsman och därmed vägras avdragsrätt.</p><p>I uppsatsen utreds huruvida principen om förbud mot förfarandemissbruk kan vara tillämplig på karusellbedrägerier. Principen om förbud mot förfarandemissbruk har utvecklats för att angripa konstruerade transaktioner vars enda syfte är att genom missbruk av gemenskapslagstiftningen erhålla förmåner. I Halifax-domen fastslås att denna princip är tillämpbar på mervärdesskatteområdet. Vår slutsats är att principen om förbud mot förfarandemissbruk inte kan tillämpas på någon part i ett karusellbedrägeri. Vi anser att varken en part i god tro eller en part i ond tro angående bedrägeriet kan uppfylla kriterierna för principen. Det finns olika tillvägagångssätt för att angripa karusellbedrägerier. Inom EG används främst informationsutbyte som strategi för bedrägeribekämpning. Organisationer såsom SCAF och OLAF har också betydelse för bekämpningen. Även medlemsstaterna har på olika sätt försökt bekämpa bedrägerierna. De har bland annat använt sig av omvänd skattskyldighet och solidariskt betalningsansvar. Vi anser att de administrativa åtgärderna är avgörande för bekämpning av karusellbedrägerier. De mer genomgripande alternativen, såsom omvänd skattskyldighet och solidariskt betalningsansvar, bör endast användas då det är uppenbart att de administrativa åtgärderna inte räcker till.</p> / <p>Today, VAT fraud is a widely spread problem among intra-Community trade. Due to the growth of the common market and the structure of the harmonized VAT system, new forms of VAT fraud have arisen. The opening of the common market, in 1993, led to the abolition of physical border controls. The combination of physical and administrative controls was replaced by only administrative control.</p><p>Until the VAT system is completely harmonized the principle of destination will be applied to intra-Community business-to-business transactions. Regulations on intra-Community transactions have been developed to avoid double taxation. These regulations mean that the purchaser will be taxed in its state of origin, and that the seller will be exempted from taxation in its state of origin.</p><p>Carousel fraud is a form of VAT fraud that makes use of the VAT system and the lack of exchange of information between the member states. In general terms VAT fraud can be described as transactions with the same goods that are being sold at high speed between different companies in different countries. In connection to these sales one or more of the companies do not pay the output VAT, at the same time other companies in the chain of supply have the right to deduct input VAT. Due to this, the state will loose VAT revenues. Carousel fraud has been dealt with in EC case law. It is established in the Optigen judgment that the right, of a taxable person, to deduct input VAT cannot be affected by any other taxable person’s fraudulent behavior in the chain of supply as long as the taxable person did not know or have any means of knowledge of the fraud in question. The Kittel judgment states that a taxable person, who knew or should have known that, by his purchase, he was participating in a transaction of VAT fraud, should be seen as a participant in that fraud and therefore be refused entitlement to the right to deduct.</p><p>This thesis examines whether the principle of prohibiting abusive practice is applicable to carousel fraud. The Halifax judgment states that the principle also applies to the sphere of VAT. The principle of prohibiting abusive practice has been developed to attack transactions of purely artificial nature, which only purpose is to obtain advantages by abusing the Community law. However, our conclusion is that the principle of prohibiting abusive practice cannot be applied to anyone in a chain of transactions that constitutes carousel fraud. Our opinion is that neither a taxable person in god faith nor a taxable person in bad faith can meet the criteria of the principle.</p><p>There are different ways to approach carousel fraud. Within the EC, exchange of information and various organisations for anti fraud are being used to deal with the problem. The member states have also, in various ways, tried to handle carousel fraud. They have for example used reverse charge and joint liability. We believe that administrative measures are crucial to combat carousel fraud. More radical alternatives such as reverse charge and joint liability should not be used unless it is obvious that the administrative measures do not suffice.</p>