Publication details
Obrana proti označení plátce DPH za nespolehlivého
| Title in English | Defence against classification of a VAT payer as unreliable taxpayer |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Article in Periodical |
| Magazine / Source | Bulletin advokacie |
| MU Faculty or unit | |
| 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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