Unreliable VAT Payer

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00121880" target="_blank" >RIV/00216224:14220/21:00121880 - isvavai.cz</a>
Result on the web
<a href="https://www.ejournals.eu/FLR/2021/Issue-2/art/19445/" target="_blank" >https://www.ejournals.eu/FLR/2021/Issue-2/art/19445/</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4467/22996834FLR.21.010.13978" target="_blank" >10.4467/22996834FLR.21.010.13978</a>

Result language
angličtina
Original language name
Unreliable VAT Payer
Original language description
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.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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