Konreo. Recipient of supply of goods that cannot deduct VAT due to participation in VAT evasion, still has obligation to pay VAT due from supplier. Court of Justice

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F25%3A00142562" target="_blank" >RIV/00216224:14220/25:00142562 - isvavai.cz</a>
Výsledek na webu
<a href="https://legalblogs.wolterskluwer.com/international-tax-law-blog/the-contents-of-highlights-insights-on-european-taxation-issue-9-2025/" target="_blank" >https://legalblogs.wolterskluwer.com/international-tax-law-blog/the-contents-of-highlights-insights-on-european-taxation-issue-9-2025/</a>
DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
Konreo. Recipient of supply of goods that cannot deduct VAT due to participation in VAT evasion, still has obligation to pay VAT due from supplier. Court of Justice
Popis výsledku v původním jazyce
The article is devoted to commenting on Court of Justice case C-276/24 KONREO, which assessed the compliance of the rejection of a tax deduction claim and liability in the case of VAT fraud. The cornerstones of the case, compliance with case law, and the consequences for VAT procedures in the Czech Republic are outlined.
Název v anglickém jazyce
Konreo. Recipient of supply of goods that cannot deduct VAT due to participation in VAT evasion, still has obligation to pay VAT due from supplier. Court of Justice
Popis výsledku anglicky
The article is devoted to commenting on Court of Justice case C-276/24 KONREO, which assessed the compliance of the rejection of a tax deduction claim and liability in the case of VAT fraud. The cornerstones of the case, compliance with case law, and the consequences for VAT procedures in the Czech Republic are outlined.

Rok uplatnění
2025
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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