Guarantee for the value added tax

• Authors: Michael Feldek

Abstracts

EN

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.

Keywords

EN

tax; law; VAT; joint and several liability; guarantee; right to deduct VAT; judicial review

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2020
• Volume: 20
• Issue: 4
• Pages: 35-52

Dates

published

2020

Contributors

author

Michael Feldek

• Masaryk University

Identifiers

Biblioteka Nauki

1368155