How to Avoid the Usual Price Rule on the Fuel Market in the Czech Republic

How to Avoid the Usual Price Rule on the Fuel Market in the Czech Republic

The paper deals with value added tax evasions on the fuel market in the Czech Republic. This commodity is used in carousel fraud. In the chains of taxpayers there are missing traders who fail to meet their tax obligations. Their business strategy is based on quick sales at unusually low prices which...

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Bibliografische gegevens
Hoofdauteur:	Pavel Semerád
Formaat:	Artikel
Taal:	English
Gepubliceerd in:	Mendel University Press 2016-01-01
Reeks:	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Onderwerpen:	tax evasion usual price rule value added tax
Online toegang:	https://acta.mendelu.cz/64/1/0351/

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