Original title: Daňové úniky na DPH v řetězových a karuselových obchodech a jejich odraz v judikatuře
Translated title: Value added tax evasion through chain and carousel frauds and their reflection in judical decisions
Authors: Hlinková, Denisa ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Document type: Master’s theses
Year: 2016
Language: cze
Abstract: [cze] [eng]

Keywords: carousel fraud; chain fraud; jurisprudence; legislative solutions; tax evasion; Value added tax; Daň z přidané hodnoty; daňový únik; judikatura; karuselový podvod; legislativní řešení; řetězový podvod

Institution: Charles University Faculties (theses) (web)
Document availability information: Available in the Charles University Digital Repository.
Original record: http://hdl.handle.net/20.500.11956/78096

Permalink: http://www.nusl.cz/ntk/nusl-347633


The record appears in these collections:
Universities and colleges > Public universities > Charles University > Charles University Faculties (theses)
Academic theses (ETDs) > Master’s theses
 Record created 2017-06-20, last modified 2022-03-04


No fulltext
  • Export as DC, NUŠL, RIS
  • Share