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: | English |
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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 |