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http://hdl.handle.net/11320/5681
Pełny rekord metadanych
Pole DC | Wartość | Język |
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dc.contributor.author | Liška, Michal | - |
dc.contributor.author | Snopková, Petra | - |
dc.date.accessioned | 2017-06-26T13:30:27Z | - |
dc.date.available | 2017-06-26T13:30:27Z | - |
dc.date.issued | 2015 | - |
dc.identifier.citation | Annual Center Review, nr 8, 2015, s. 31-35 | pl |
dc.identifier.issn | 1899-5942 | - |
dc.identifier.uri | http://hdl.handle.net/11320/5681 | - |
dc.description.abstract | In the Czech legal order some news related to the fight against tax fraud on value added tax (hereinafter “VAT”) appeared at the beginning of 2016. The authors attempted to acquaint readers with two of the most controversial legal institutions – the VAT Control Statement and Electronic Record of Sales. We can enunciate about the VAT Control Statement that it is a legal institution which can portray matching and chaining of VAT taxable supplies in the framework of “value added” to the tax authority. Short-term practice speaks in favour of the suitability of implementation of this legal institution, which is described below. It is necessary to point out that the electronic record of sales is a very debatable topic in the Czech Republic nowadays and after some time we can find out how effective a tool it has become in the fight against tax fraud. Unlike other European countries’ systems of electronic record, the Czech one lays fewer obligations on taxable persons registered for VAT and their customers. It can be summarized that in the case of these legal institutions, while theoretically they serve a legitimate objective and laudable purpose , only practice will show whether the administrative burden imposed on tax payers is reasonable and whether the VAT Control Statement and Electronic Record of Sales will become effective legal institutions in the fight against tax fraud. | 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 | Vat Control Statement & Electronic Record of Sales | pl |
dc.type | Article | pl |
dc.identifier.doi | 10.15290/acr.2015.08.05 | - |
dc.description.Affiliation | Michal Liška - Postgraduate student, Faculty of Law, Masaryk University, Czech Republic | pl |
dc.description.Affiliation | Petra Snopková - Postgraduate student, Faculty of Law, Masaryk University, Czech Republic | pl |
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dc.description.pages | 31-35 | pl |
dc.description.number | 8 | pl |
dc.description.firstpage | 31 | pl |
dc.description.lastpage | 35 | pl |
dc.identifier.citation2 | Annual Center Review | pl |
Występuje w kolekcji(ach): | Annual Center Review, 2015, nr 8 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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ACR_8_M_Liska_P_Snopkova_Vat_Control_Statement_&_Electronic_Record_of_Sales.pdf | 128,93 kB | Adobe PDF | Otwórz |
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