- Tytuł:
- Guarantee for the value added tax
- Autorzy:
- Feldek, Michael
- Powiązania:
- https://bibliotekanauki.pl/articles/1368155.pdf
- Data publikacji:
- 2020-11-16
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
tax
law
VAT
joint and several liability
guarantee
right to deduct VAT
judicial review - Opis:
- The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.
- Źródło:
-
Financial Law Review; 2020, 20, 4; 35-52
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł