- Tytuł:
- Unreliable VAT payer
- Autorzy:
- Balcar, Vladimír
- Powiązania:
- https://bibliotekanauki.pl/articles/1789248.pdf
- Data publikacji:
- 2021-06-30
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
tax
VAT
tax evasion
Czech Republic
unreliable VAT payer
undefined legal term - Opis:
- This paper explores legal regulation and practical application of an institute of unreliable VAT payer in the Czech Republic. The paper presents the most important conclusions made by the author within his dissertation research. The first aim is to introduce the institute of unreliable VAT payer and a mechanism of its application to foreign readers in order to enable cross-border comparisons with similar tools used in other states. The second aim of the paper is to confirm or disprove a hypothesis that legal regulation of the institute of unreliable VAT payer does not suffer from any serious deficit which would make it impossible to use this tool properly. The author mainly applies analysis, synthesis and description method. The author came to a conclusion that unreliable VAT payer is a functional tool in practice, but it suffers from several fundamental constitutional deficits.
- Źródło:
-
Financial Law Review; 2021, 22, 2; 18-36
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł