Guarantee for the value added tax
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F20%3A00117513" target="_blank" >RIV/00216224:14220/20:00117513 - isvavai.cz</a>
Result on the web
<a href="https://www.ejournals.eu/FLR/2020/Issue-4/art/17989/" target="_blank" >https://www.ejournals.eu/FLR/2020/Issue-4/art/17989/</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Guarantee for the value added tax
Original language description
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.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Financial Law Review
ISSN
2299-6834
e-ISSN
2299-6834
Volume of the periodical
Neuveden
Issue of the periodical within the volume
20
Country of publishing house
PL - POLAND
Number of pages
18
Pages from-to
35-52
UT code for WoS article
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EID of the result in the Scopus database
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