VAT Control Statement & Electronic Record of Sales

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F15%3A00124756" target="_blank" >RIV/00216224:14220/15:00124756 - isvavai.cz</a>

Result on the web

<a href="https://prawo.uwb.edu.pl/uploads/documents/acr-15-no.pdf?t=1654069182" target="_blank" >https://prawo.uwb.edu.pl/uploads/documents/acr-15-no.pdf?t=1654069182</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15290/acr" target="_blank" >10.15290/acr</a>

Result language

angličtina

Original language name

VAT Control Statement & Electronic Record of Sales

Original language description

In the Czech legal order some news related to fight against tax frauds on value added tax (hereinafter "VAT") appeared on the beginning of 2016. The collective of authors tried to approach two of the most controversial legal institutes – VAT Control Statement and Electronic Record of Sales. We can enunciate about the VAT Control Statement that it’s a legal institute which can portray matching and chaining of VAT taxable supplies in the framework of "value added" to the tax authority. Short-term practice speaks in favor of suitability of implementation of this legal institute, which is described below. It’s necessary to point out that electronic record of sales is very arguable topic in the Czech Republic nowadays and in some time we can find out how effective tool to fight against tax frauds it became. Unlike to other European countries systems of electronic record, the Czech one lays fewer obligations to taxable persons registered for VAT and its customers. It can be summarized that in case of these legal institutes thought theoretically they serve a legitimate objective and laudable purpose and only practice will show whether administrative burden imposed on tax payers is reasonable and VAT Control Statement and Electronic Record of Sales become effective legal institutes in the fight against tax frauds.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Annual Center Review

ISSN

1899-5942

e-ISSN

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Volume of the periodical

2015

Issue of the periodical within the volume

8

Country of publishing house

PL - POLAND

Number of pages

6

Pages from-to

31-35

UT code for WoS article

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EID of the result in the Scopus database

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