Unreliable VAT Payer

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Unreliable VAT Payer

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Unreliable VAT Payer

Popis výsledku anglicky

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.

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

2021

Kód důvěrnosti údajů

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

Název periodika

Financial Law Review

ISSN

2299-6834

e-ISSN

2299-6834

Svazek periodika

22

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

19

Strana od-do

18-36

Kód UT WoS článku

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EID výsledku v databázi Scopus

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