Abstract
In this paper, we want to present the abuse and bad intentions of the so-called phantom (fake) companies and other intermediary or money laundering companies. The subject of this paper is value added tax evasion in police and court practice. The aim of this paper is to present VAT evasion, in accordance with the legal regulations of criminal legislation, pointing out the ways of committing this crime. In this paper, we use the normative method as well as domestic literature. It is presented how and in what way companies have the obligation to pay VAT for a certain period of time in accordance with the Law on VAT. Through this paper, certain examples (research) are presented in detail of how abuse and larger funds occur in an illegal way, which of course leads to damage to the budget of the Republic of Serbia. It is a criminal offense that is reflected in the evasion of taxes, contributions and other prescribed duties.
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