Publication details
Guarantee for the value added tax
| Authors | |
|---|---|
| Year of publication | 2020 |
| Type | Article in Periodical |
| Magazine / Source | Financial Law Review |
| MU Faculty or unit | |
| Citation | |
| Web | Open access časopisu |
| Keywords | tax; law; VAT; joint and several liability; guarantee; right to deduct VAT; judicial review |
| Description | The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method. |