Academic Scientific JournalsGuarantee for the value added tax
Keywords:
tax, law, VAT, joint and several liability, guarantee, right to deduct VAT, judicial reviewAbstract
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.
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References
Cakoci, K.: Daňové podvody v oblasti nepriamych daní [Tax Frauds in the Area of Indirect Taxes] (in) Babčák, V. et al. (eds.): Daňové úniky a daňové podvody a právne možnosti ich predchádzania (inštitútmi daňového, obchodného a trestného práva) [Tax evasions and tax frauds and legal possibilities of their prevention (by institutes of tax law, commercial law and criminal law)] Košice: Právnická fakulta Univerzity Pavla Jozefa Šafárika [University of Pavel Jozef Šafárik - Faculty of Law], 2018.
Balcar, V.: Securing Order, Financial Law Review, nr. 15 (3), 2019.
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Děrgel, M.: Ručení příjemce zdanitelného plnění za DPH [The Guarantee of the Recipient of Taxable Supply for VAT], Daně a právo v praxi [Taxes and Law in Practice], nr 7-8, 2019.
Lichnovský, O.: Podvody na DPH a jejich prokazování II [VAT Frauds and their proving II], Available at: https://www.dauc.cz/dokument/?modul=li&cislo=218338, accessed: 25th August 2020.
Rozehnal, T.: Daňový řád. Prakticky komentář [Code of Tax Procedure. Practical Comentary]. Prague: Wolters Kluwer, 2019.
Sejkora, T.: Finančněprávní nástroje boje proti únikům na dani z přidané hodnoty v prostoru Evropské unie [Financial Law Instruments Combating Value-Added Tax Evasion in the Perspective of European Union]. Prague: Leges, 2017.
Legal Acts
Act no. 235/2004 Coll., on Value Added Tax, as amended.
Act no. 280/2009 Coll, The Code of Tax Procedure, as amended.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended.
Court rulings
Judgment of the Court of Justice of the European Union of 11 May 2006, Federation of Technological Industries and Others, C-384/04.
Judgment of the Court of Justice of the European Union of 21 December 2011, Vlaamse Oliemaatschappij NV, C‑499/10.
Judgment of the Court of Justice of the European Union of 21 June 2012, Mahagében and Dávid, C‑80/11 and C‑142/11.
Judgment of the Court of Justice of the European Union of 18 December 2014, Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV, Joined Cases C‑131/13, C‑163/13 and C‑164/13.
Judgment of the Court of Justice of the European Union of 20 October 2016, Josef Plöckl, C‑24/15.
Decision of the Court of Justice of the European Union of 14 November 2019, Armostav Místek, C-520/19.
Judgement of the Regional Court in Ostrava of 20 December 2017, 22 Af 33/2016 - 60.
Judgement of the Supreme Administrative Court of 17 July 2013, 7 Afs 82/2013 – 34.
Judgement of the Supreme Administrative Court of 15 March 2017, 5 Afs 78/2017 – 33.
Judgement of the Supreme Administrative Court of 30 November 2017, 4 Afs 140/2017 – 54.
Judgement of the Supreme Administrative Court of 18 December 2018, 7 Afs 8/2018 – 56.
Judgement of the Supreme Administrative Court of 30 January 2018, 5 Afs 60/2017 – 60.
Other official documents
General Financial Directorate - Informace k institutu ručení podle zákona č. 235/2004 Sb. o dani z přidané hodnoty, ve znění po novele zákona od 1. 7. 2017 [Information on the institute of Guarantee pursuant to Act no. 235/2004 Coll., on Value Added Tax, as amended by the Act from 1 July 2017] Available at: https://www.financnisprava.cz/assets/cs/prilohy/d-seznam-dani/2017_DPH_Info_k_ruceni2.pdf, accessed: 20th August 2020.
Supreme Audit Office report 14/17 - Správa daně z přidané hodnoty a dopady legislativních změn na příjmy státního rozpočtu [Value added tax administration and the effects of legislative changes on state budget revenues] Available at: https://www.nku.cz/assets/kon-zavery/K14017.pdf, accessed: 20th August 2020.
Internet Resources
VAT Gap: EU countries lost €137 billion in VAT revenues in 2017 Available at: https://ec.europa.eu/commission/presscorner/detail/en/IP_19_5511, accessed: 20th August 2020.
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