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http://hdl.handle.net/11320/5623Pełny rekord metadanych
| Pole DC | Wartość | Język |
|---|---|---|
| dc.contributor.author | Semerád, Pavel | - |
| dc.date.accessioned | 2017-06-14T12:17:13Z | - |
| dc.date.available | 2017-06-14T12:17:13Z | - |
| dc.date.issued | 2016 | - |
| dc.identifier.citation | Annual Center Review, nr 9, 2016, s. 6-11 | pl |
| dc.identifier.issn | 1899-5942 | - |
| dc.identifier.uri | http://hdl.handle.net/11320/5623 | - |
| dc.description.abstract | The paper deals with the problem of carousel fraud on value added tax. The author focuses on the concept of the Czech Value added tax Act, which has been amended since the year 2011. One of the main motivations is to tackle fraud in the fuel market. The unsuccessful application in the year 2010 to introduce a reverse charge for this problematic commodity triggered the development of other tax and non-tax instruments. The paper mentions liability for unpaid tax and related conditions for special tax securement. Special attention has been given to fuel distribution. Registration of fuel distributors is one of non-tax instruments that reduced the market to one-tenth in a very short time. | pl |
| dc.language.iso | en | pl |
| dc.publisher | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok | pl |
| dc.title | Carousel fraud in fuel and its solution from the viewpoint of the Czech VAT Act | pl |
| dc.type | Article | pl |
| dc.identifier.doi | 10.15290/acr.2016.09.02 | - |
| dc.description.Affiliation | Faculty of Business and Economics, Mendel University in Brno, Czech Republic | pl |
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| dc.description.pages | 6-11 | pl |
| dc.description.number | 9 | pl |
| dc.description.firstpage | 6 | pl |
| dc.description.lastpage | 11 | pl |
| dc.identifier.citation2 | Annual Center Review | pl |
| Występuje w kolekcji(ach): | Annual Center Review, 2016, nr 9 | |
Pliki w tej pozycji:
| Plik | Opis | Rozmiar | Format | |
|---|---|---|---|---|
| ACR_9_P_Semerad_Carousrl_Fraud_in_fuel_and_its_solution_from_the_viewpoint_of_teh_Czech_VAT_act.pdf | 128,93 kB | Adobe PDF | Otwórz |
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