Publication details
Institut bezdůvodného obohacení v souvislosti s DPH
| Title in English | Institute of unjustified enrichment in connection with VAT |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Article in Proceedings |
| Conference | MMK 2020 - international Masaryk Conference for Ph.D. students and young researchers |
| MU Faculty or unit | |
| Citation | |
| web | Open access sborníku |
| Keywords | unjust enrichment; value added tax; VAT |
| Description | In the presented article, the authors briefly define the concept of unjust enrichment and value added tax, and then focus on examples of unjust enrichment, which overlap with the issue of value added tax. The focus of the work is to summarize the cases where there is a connection between unjust enrichment and value added tax, and discuss this issue according to applicable Czech law with respect to the existing case law of the courts. |