Odpovědnost státu za újmu vzniklou podnikateli zadržováním nadměrného odpočtu DPH
| Title in English | State Responsibility for Withholding VAT Credit |
|---|---|
| Authors | |
| Year of publication | 2016 |
| Type | Article in Proceedings |
| Conference | COFOLA 2016 (Sborník z konference) |
| MU Faculty or unit | |
| Citation | |
| Web | https://www.law.muni.cz/sborniky/cofola/2016/cofola2016.pdf |
| Field | Law sciences |
| Keywords | VAT credit; withholding of VAT credit; tax research; compensation of losses caused by illegal decision; compensation of losses caused by incorrect administrative proceedings |
| Description | The core question of this paper is whether the state is responsible for losses of a VAT-payer caused by withholding of VAT credit. The VAT credit has been withheld due to running tax research. It has been found that the VAT-payer did not break the law. Yet, the VAT-payer was unable to use the financial means equal to the VAT credit and thus was late on payments. Therefore, the VAT-payer suffered losses corresponding to late payment contractual penalties etc. This paper analyses important decisions of the Court of Justice of the European Union and its impact on Czech legal regulation of VAT credit interest. |
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