Roughly simplified, a turnover tax carousel, in which the state reimburses a tax that has not been paid at all, works like this: There is no VAT on cross-border trade between two companies within the European Union. In order to obtain an unjustified tax advantage, several companies must work together. A trader from another EU country sells goods to a domestic trader, without having to charge VAT. In most cases, the domestic trader at this stage is a letterbox company. This letter-box company sells the goods to another domestic dealer, the so called buffer. Actually, the letter-box company should now pay the sales tax paid by the buffer to the tax office. But the letter-box company does not pay the taxes. From the outset it is intended to make the letterbox company disappear after a certain time. The buffer sells the goods to another domestic dealer, who finally exports the goods abroad again. Once again, there is no sales tax on exports. However, the exporter can claim the sales tax paid to the buffer as input tax.