Publication details
Konec EET v Čechách (i na Moravě a ve Slezsku)
| Title in English | End of Electronic Revenue Registry in Bohemia (and also in Moravia and Silesia) |
|---|---|
| Authors | |
| Year of publication | 2022 |
| Type | Article in Proceedings |
| Conference | Pocta Janu Svatoňovi k 70. narozeninám |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Electronic Revenue Registry; Constitutional Court |
| Description | Electronic sales registry will not return to the Czech legal system. The Constitutional Court has decided the impossibility of mandatory registration of non-cash payments and registering only cash payments does not make practical sense and would lack the desired effect. Nevertheless, we should not give up on tax morality, taxpayer equality and the objectives of tax administration, so that everyone pays taxes properly. I believe that educating customers to require merchants to provide receipts is necessary. The receipt is needed not only for complaints, returns, etc., but also for the seller to pay tax on the income. And if we support this education with a legal obligation to automatically issue the customer with a receipt for the purchase of goods or services, I will be less bothered by the abolition of electronic sales records. Translated with www.DeepL.com/Translator (free version) |