anglais vers français Droit / Brevets Droit : taxation et douanes Fraud

Hello everyone,
In a document I am translating, a distinction is made between 'missing trader' and 'defaulting trader', the difference being that the defaulting trader defaults on the payment of the VAT (intracommunity) to the state but is still 'around', whereas the 'missing trader' also defrauds but disappears. I have found 'opérateur défaillant' for 'missing trader' in a lot of set expressions, however this leaves me with a problem with 'defaulting trader' and I can't seem to find the set term for it. Any help/suggestion welcome!
Many thanks in advance.