Czech Legislation Approaching Several and Joint Liability for VAT Payment

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F19%3A10395799" target="_blank" >RIV/00216208:11220/19:10395799 - isvavai.cz</a>

Výsledek na webu

<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=gt.c3T6Q1j" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=gt.c3T6Q1j</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Czech Legislation Approaching Several and Joint Liability for VAT Payment

Popis výsledku v původním jazyce

This article is devoted to the implementation of the article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, description of the relevant Czech legislation and finally, its comparison with the EU law standards. The content of this article points out, that Czech public law bodies do not respect the barriers for the several and joint liability for VAT payment settled by the CJEU, moreover that the Parliament failed to implement right instrument when it implemented personal guarantee for VAT payment. It is obvious, that the complex approach of the implementation is missing in this case and the Czech transposition of the several and joint liability for VAT payment broadly failed to comply with the EU level of VAT regulation. The used scientific methods are description, analysis, induction and deduction.

Název v anglickém jazyce

Czech Legislation Approaching Several and Joint Liability for VAT Payment

Popis výsledku anglicky

This article is devoted to the implementation of the article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, description of the relevant Czech legislation and finally, its comparison with the EU law standards. The content of this article points out, that Czech public law bodies do not respect the barriers for the several and joint liability for VAT payment settled by the CJEU, moreover that the Parliament failed to implement right instrument when it implemented personal guarantee for VAT payment. It is obvious, that the complex approach of the implementation is missing in this case and the Czech transposition of the several and joint liability for VAT payment broadly failed to comply with the EU level of VAT regulation. The used scientific methods are description, analysis, induction and deduction.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

State and Local Government Budget Law

ISSN

2300-9853

e-ISSN

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Svazek periodika

7

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

21

Strana od-do

87-107

Kód UT WoS článku

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EID výsledku v databázi Scopus

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