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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Case-law for Missing VAT in Carousel Frauds
 Procházka, Vojtěch ; ČR), (Odvolací finanční ředitelství (referee) ; Brychta, Karel (advisor)
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
Detailed record
Case-law for Missing VAT in Carousel Frauds
 Procházka, Vojtěch ; ČR), (Odvolací finanční ředitelství (referee) ; Brychta, Karel (advisor)
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
Detailed record

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