Institut nespolehlivého plátce DPH v kombinaci s ručením za DPH z pohledu práva Evropské unie
| Title in English | Institut of an unreliable VAT payer in combination with liability for VAT from the perspective of EU law |
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| Authors | |
| Year of publication | 2020 |
| Type | Article in Proceedings |
| Conference | Recenzovaný sborník příspěvků ze 7. ročníku konference doktorandů na Vysoké škole finanční a správní (2020) |
| MU Faculty or unit | |
| Citation | |
| Web | Web konference |
| Keywords | VAT; tax evasions; unreliable tax payer; liability for VAT; European Union law; case law of the Court of Justice of the European Union |
| Description | Tax evasions have long represented a significant problem for the revenue side of state budgets in all countries of the European Union. Therefore it is not surprising that the countries are trying to prevent them by various means. One of the tools available in the Czech Republic for this purpose is the institute of an unreliable VAT payer, which, however, especially in combination with liability for VAT, represents a significant interference with the rights of a tax subject and thus affects its business. The paper explores the institute of an unreliable VAT payer in combination with liability for VAT, especially from perspective of European Union law. The aim is to verify the hypothesis that in this aspect the Czech legislation is in accordance with European Union legislation. The paper analyzes the relevant case law of the Court of Justice of the European Union and the case law of the Czech administrative courts based on it which showed that the issue of the tax subject's fault for committing tax evasion is absolutely crucial. The paper also contains an evaluation of the suitability of the current legislative solution. |
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