Obrana proti označení plátce DPH za nespolehlivého

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Title in English Defence against classification of a VAT payer as unreliable taxpayer
Authors

BALCAR Vladimír

Year of publication 2020
Type Article in Periodical
Magazine / Source Bulletin advokacie
MU Faculty or unit

Faculty of Law

Citation
Web Open access časopisu
Keywords tax; VAT; unreliable VAT payer;
Description The concept of unreliable VAT payer, as an instrument serving to prevent tax evasion, has been mostly overlooked by the professional public. Nonetheless, this instrument, in particular where combined with liability for VAT, considerably affects the proprietary and personal rights of VAT payers and can ultimately lead to their bankruptcy. Given the ever increasing number of unreliable tax payers, the author considers it desirable to address this issue. The article presents the defences available to a VAT payer against his/her classification as unreliable taxpayer, both in terms of available remedies and objections.
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