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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Liability for unpaid tax – is it possible to determine the usual price of fuel?
 Semerád, Pavel
This paper deals with A problem with article 109 of value added tax - liability for unpaid tax. According to this article The Recipient of A Taxable supply shall be liable for unpaid tax IF THE payment for A taxable SUPPLY is clearly divergent from the usual price without any economic justification. The main subject of research is fuels. Their selling price may change at different companies daily or weekly. For this reason A methodology and procedures for determination of the usual price are proposed.
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VAT in chain transactions
 Hakrová, Šárka ; Čapek, Jan (advisor) ; Vančurová, Alena (referee)
The aim of this thesis is to summarize and analyze the April amendment to the Czech law 235/2004, Sb. about the Value Added Tax which introduces two new instruments in fighting against tax evasions. After the introduction follows the chapter which describes applying the VAT in so-called chain transactions, tax evasions connected with these transactions and the problems with right to deduct the input VAT in the standard mode of the VAT. The third chapter analyzes the related cases of The Court of Justice of the European Union -- Optigen and Axel Kittel. The fourth chapter is crucial -- it analyzes the liability for unpaid tax and shifting the application of the tax ("reverse charge") which is introduced by April amendment. In the fifth chapter I analyze the application of generalized reverse charge to all transactions and the conclusion is summarizing whole thesis and evaluating effectiveness of the two new instruments in fighting against tax evasions.
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