Publication details
Prokazování účasti na podvodech na DPH
| Title in English | Evidence of participating in VAT frauds |
|---|---|
| Authors | |
| Year of publication | 2018 |
| Type | Article in Proceedings |
| Conference | Cofola 2017 (Sborník z konference) |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | VAT frauds; The Supreme Administrative Court of the Czech Republic; the Court of Justice of the European Union; evidence; legal certainty |
| Attached files | |
| Description | This contribution deals with decisions of the Supreme Administrative Court of the Czech Republic. The main topic of those decisions was proving of participation of tax persons on VAT frauds. The Supreme Administrative Court of the Czech Republic states inter alia that the tax person is the one who is obliged to prove that it did not know (or could not know) about its participation on VAT fraud. The main question of this contribution is whether enough of legal certainty is guaranteed for the tax persons respective to the above-mentioned decisive practice of the Supreme Administrative Court of the Czech Republic. The reason for the suspicion of the tax authority can emerge for instance when the tax person claims VAT refund. The method of this contribution is comparison among decisions of the Supreme Administrative Court of the Czech Republic, the Court of Justice of the European Union and the Constitutional Court of the Czech Republic. |
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