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@article{1715899,
author = {Feldek, Michael},
article_number = {20},
keywords = {tax; law; VAT; joint and several liability; guarantee; right to deduct VAT; judicial review},
language = {eng},
issn = {2299-6834},
journal = {Financial Law Review},
title = {Guarantee for the value added tax},
url = {https://www.ejournals.eu/FLR/2020/Issue-4/art/17989/},
volume = {Neuveden},
year = {2020}
}
TY - JOUR
ID - 1715899
AU - Feldek, Michael
PY - 2020
TI - Guarantee for the value added tax
JF - Financial Law Review
VL - Neuveden
IS - 20
SP - 35-52
EP - 35-52
SN - 22996834
KW - tax
KW - law
KW - VAT
KW - joint and several liability
KW - guarantee
KW - right to deduct VAT
KW - judicial review
UR - https://www.ejournals.eu/FLR/2020/Issue-4/art/17989/
N2 - The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.
ER -
FELDEK, Michael. Guarantee for the value added tax. \textit{Financial Law Review}. 2020, Neuveden, č.~20, s.~35-52. ISSN~2299-6834.
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