Publication details
Zvláštní způsob zajištění daně
| Title in English | Special method of securing the tax |
|---|---|
| Authors | |
| Year of publication | 2023 |
| Type | Article in Periodical |
| Magazine / Source | Portál Daně a účetnictví - expertní příspěvky |
| MU Faculty or unit | |
| Citation | |
| Web | Web nakladatele |
| Keywords | Special method of securing the tax; guarantee; value added tax; tax deduction |
| Description | The article deals with the regulation of the special method of securing the tax, which is contained in Section 109a of the Value Added Tax Act. The essence of the legal regulation as a security for tax payment is discussed, while the purpose of the legal regulation, the mechanism of its functioning, problematic aspects and the relation of the legal regulation in question to the general regulation of tax payment are examined. The article also examines the specific situations in which it is appropriate to use the special method of securing tax and the possible risks that may arise in relation to the private law relationship between the provider and the recipient of the taxable supply. |