Publication details
Ručení příjemce zdanitelného plnění a nárok na odpočet daně
| Title in English | Guarantee on the part of the recipient of a taxable supply and entitlement to a tax deduction |
|---|---|
| Authors | |
| Year of publication | 2022 |
| Type | Article in Periodical |
| Magazine / Source | Portál Daně a účetnictví - expertní příspěvky |
| MU Faculty or unit | |
| Citation | |
| Web | Web nakladatele |
| Keywords | guarantee; value added tax; unreliable taxpayer; tax deduction |
| Description | The guarantee of the recipient of a taxable supply is one of the instruments intended to combat tax evasion. Its purpose was to create a guarantee obligation on the part of the recipient of a taxable supply for tax which had not been deliberately paid on that supply, in a situation where he knew or should have known and could have known. As such, it was inserted into Section 109 of the Value Added Tax Act with effect from 1 April 2011 by Act No. 47/2011 Coll. This is a rather peculiar implementation of Article 205 of Council Directive 2006/112/EC on the common system of value added tax. The aim of this article is to point out two interpretative pitfalls related to the creation of a guarantee obligation under Section 109 of the VAT Act, namely whether it can be applied to situations where the taxpayer is involved in VAT fraud and to situations where he trades with a person with the status of an unreliable taxpayer. |