TY - JOUR
TI - Guarantee for the value added tax
AU - Feldek, Michael
TI - Guarantee for the value added tax
AB - 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.
VL - 2020
IS - Issue 20 (4)/ 2020
PY - 2020
C1 - 2299-6834
SP - 35
EP - 52
DO - 10.4467/22996834FLR.20.019.13091
UR - https://ejournals.eu/en/journal/financial-law-review/article/guarantee-for-the-value-added-tax
KW - tax
KW - law
KW - VAT
KW - joint and several liability
KW - guarantee
KW - right to deduct VAT
KW - judicial review.