Academic Scientific JournalsUnreliable VAT payer
Keywords:
tax, VAT, tax evasion, Czech Republic, unreliable VAT payer, undefined legal termAbstract
This paper explores legal regulation and practical application of an institute of unreliable VAT payer in the Czech Republic. The paper presents the most important conclusions made by the author within his dissertation research. The first aim is to introduce the institute of unreliable VAT payer and a mechanism of its application to foreign readers in order to enable cross-border comparisons with similar tools used in other states. The second aim of the paper is to confirm or disprove a hypothesis that legal regulation of the institute of unreliable VAT payer does not suffer from any serious deficit which would make it impossible to use this tool properly. The author mainly applies analysis, synthesis and description method. The author came to a conclusion that unreliable VAT payer is a functional tool in practice, but it suffers from several fundamental constitutional deficits.
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References
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Legal Acts
European Convention on Human Rights of 4 November, 1950 (Convention for the Protection of Human Rights and Fundamental Freedoms, as amended by Protocols Nos. 11 and 14 supplemented by Protocols Nos. 1, 4, 6, 7, 12, 13 and 16).
Council directive 2006/112/EC of 28 November, 2006 on the common system of value added tax (Official Journal of the European Union, Vol. 49, L 347).
Constitutional Act of 16. December, 1992 on the declaration of the Charter of Fundamental Rights and Freedoms as part of the constitutional order of the Czech Republic (no. 2/1993 Coll., as amended).
Act of 21 March, 2002 the Code of Administrative Justice (no. 150/2002 Coll., as amended).
Act of 1 April, 2004 the VAT Act (no. 235/2004 Coll., as amended).
Act of 22 July, 2009 the Code of Tax Procedure (no. 280/2009 Coll., as amended).
Court Rulings
Decision of the Court of Justice of the European Union dated 11 May 2006, No. C-384/04, Federation of Technological Industries and Others.
Decision of European Court of Human Rights dated 10 February 2009, No. 14939/03, Zolotukhin v. Russia.
Decision of the Constitutional Court dated 30 June 2004, No. Pl. ÚS 23/02 (89/2004 Coll. of Laws).
Decision of the Supreme Administrative Court dated 28 July 2005, No. 5 Afs 151/2004-73 (701/2005 Coll. SAC).
Decision of the Regional Court in Brno dated 26 September 2017, No. 29 Af 66/2016-36.
Decision of the Regional Court in Plzeň dated 13 December 2017, No. 30 Af 63/2016-48.
Decision of the Supreme Administrative Court dated 15 February2018, No. 5 Afs 78/2017-33 (3706/2018 Coll. SAC).
Decision of the Regional Court in Brno dated 28 February 2018, No. 30 Af 21/2016-39.
Decision of the Regional Court in Ostrava dated 24 October 2018, No. 22 Af 152/2017-36.
Decision of the Supreme Administrative Court dated 3 October 2019, No. 8 Afs 71/2018-38.
Decision of the Regional Court in Praha dated 3 June 2020, No. 10 Af 81/2016-49.
Other Official Documents
Explanatory Memorandum to Act No. 502/2012 Coll., Amending Act No. 235/2004 Coll., On Value Added Tax, as amended, and other related acts.
Explanatory Memorandum to Act No. 170/2017 Coll., Amendment of certain laws in the field of taxes.
Information of the General Financial Directorate on the application of Section 106a of the VAT Act (unreliable VAT payer) and related provisions, dated 19 December 2017, No. 101/13-121002-506729, as amended by fourth amendment No. 137801/17/7100-20118-012287. Available at: https://www.financnisprava.cz/assets/cs/prilohy/d-seznam-dani/2017_Info_NESPP-ve-zneni-dodatku4.pdf, accessed: 21st January 2021.
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