Czech legislation approaching several and joint liability for VAT payment
This article is devoted to the implementation of Article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, a description of the relevant Czech legislation and finally, its comparison with the EU law st...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.005 |
| _version_ | 1818334440607186944 |
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| author | Tomáš Sejkora |
| author_facet | Tomáš Sejkora |
| author_sort | Tomáš Sejkora |
| collection | DOAJ |
| description | This article is devoted to the implementation of Article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, a description of the relevant Czech legislation and finally, its comparison with the EU law standards. The content of this article points out that Czech public law bodies do not respect the barriers for several and joint liability for VAT payment settled by the CJEU, moreover that the Czech Parliament failed to implement the right instrument when it implemented the personal guarantee for VAT payment. It is obvious that the complex approach to the implementation is missing in this case and the Czech transposition of the several and joint liability for VAT payment broadly failed to comply with the EU level of VAT regulation. The scientific methods used are description, analysis, induction and deduction. |
| first_indexed | 2024-12-13T14:07:34Z |
| format | Article |
| id | doaj.art-e0940b3215c44a6b8e7ded52e16d086a |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-12-13T14:07:34Z |
| publishDate | 2019-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-e0940b3215c44a6b8e7ded52e16d086a2022-12-21T23:42:34ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862019-03-01718710510.12775/PBPS.2019.005Czech legislation approaching several and joint liability for VAT paymentTomáš Sejkora0https://orcid.org/0000-0001-8405-5938Charles University in PragueThis article is devoted to the implementation of Article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, a description of the relevant Czech legislation and finally, its comparison with the EU law standards. The content of this article points out that Czech public law bodies do not respect the barriers for several and joint liability for VAT payment settled by the CJEU, moreover that the Czech Parliament failed to implement the right instrument when it implemented the personal guarantee for VAT payment. It is obvious that the complex approach to the implementation is missing in this case and the Czech transposition of the several and joint liability for VAT payment broadly failed to comply with the EU level of VAT regulation. The scientific methods used are description, analysis, induction and deduction.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.005vatseveral and joint liabilitypersonal guaranteevat evasion |
| spellingShingle | Tomáš Sejkora Czech legislation approaching several and joint liability for VAT payment Prawo Budżetowe Państwa i Samorządu vat several and joint liability personal guarantee vat evasion |
| title | Czech legislation approaching several and joint liability for VAT payment |
| title_full | Czech legislation approaching several and joint liability for VAT payment |
| title_fullStr | Czech legislation approaching several and joint liability for VAT payment |
| title_full_unstemmed | Czech legislation approaching several and joint liability for VAT payment |
| title_short | Czech legislation approaching several and joint liability for VAT payment |
| title_sort | czech legislation approaching several and joint liability for vat payment |
| topic | vat several and joint liability personal guarantee vat evasion |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.005 |
| work_keys_str_mv | AT tomassejkora czechlegislationapproachingseveralandjointliabilityforvatpayment |