Unreliable VAT payer

This paper explores legal regulation and practical application of an institute of unreliable VAT payer in the Czech Republic. The paper presents the most important conclusions made by the author within his dissertation research. The first aim is...

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Bibliographic Details
Main Author: Vladimír Balcar
Format: Article
Language:English
Published: University of Gdańsk 2021-06-01
Series:Financial Law Review
Online Access: https://ejournals.eu/en/journal/financial-law-review/article/unreliable-vat-payer