LIŠKA, Michal a Petra SNOPKOVÁ. VAT Control Statement & Electronic Record of Sales. Annual Center Review. Białystok: The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, 2015, roč. 2015, č. 8, s. 31-35, 6 s. ISSN 1899-5942. Dostupné z: https://dx.doi.org/10.15290/acr. |
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@article{1356841, author = {Liška, Michal and Snopková, Petra}, article_location = {Białystok}, article_number = {8}, doi = {http://dx.doi.org/10.15290/acr}, keywords = {VAT Control Statement; Electronic Record of Sales; tax penalty remission}, language = {eng}, issn = {1899-5942}, journal = {Annual Center Review}, title = {VAT Control Statement & Electronic Record of Sales}, url = {https://prawo.uwb.edu.pl/uploads/documents/acr-15-no.pdf?t=1654069182}, volume = {2015}, year = {2015} }
TY - JOUR ID - 1356841 AU - Liška, Michal - Snopková, Petra PY - 2015 TI - VAT Control Statement & Electronic Record of Sales JF - Annual Center Review VL - 2015 IS - 8 SP - 31-35 EP - 31-35 PB - The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries SN - 18995942 KW - VAT Control Statement KW - Electronic Record of Sales KW - tax penalty remission UR - https://prawo.uwb.edu.pl/uploads/documents/acr-15-no.pdf?t=1654069182 N2 - In the Czech legal order some news related to fight against tax frauds on value added tax (hereinafter "VAT") appeared on the beginning of 2016. The collective of authors tried to approach two of the most controversial legal institutes – VAT Control Statement and Electronic Record of Sales. We can enunciate about the VAT Control Statement that it’s a legal institute 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 favor of suitability of implementation of this legal institute, which is described below. It’s necessary to point out that electronic record of sales is very arguable topic in the Czech Republic nowadays and in some time we can find out how effective tool to fight against tax frauds it became. Unlike to other European countries systems of electronic record, the Czech one lays fewer obligations to taxable persons registered for VAT and its customers. It can be summarized that in case of these legal institutes thought theoretically they serve a legitimate objective and laudable purpose and only practice will show whether administrative burden imposed on tax payers is reasonable and VAT Control Statement and Electronic Record of Sales become effective legal institutes in the fight against tax frauds. ER -
LIŠKA, Michal a Petra SNOPKOVÁ. VAT Control Statement \&{} Electronic Record of Sales. \textit{Annual Center Review}. Białystok: The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, 2015, roč.~2015, č.~8, s.~31-35, 6 s. ISSN~1899-5942. Dostupné z: https://dx.doi.org/10.15290/acr.
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