Vliv zavinění daňového subjektu na posuzování podvodů na DPH
| Title in English | The impact of the taxpayer's culpability on the assessment of VAT fraud |
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| Authors | |
| Year of publication | 2024 |
| Type | Appeared in Conference without Proceedings |
| MU Faculty or unit | |
| Citation | |
| Description | The administrative courts have dealt with VAT fraud countless times. However, their conclusions have not considered the specifics of individual forms of fault. In fact, the courts have judged the conclusions of the tax administrator that the tax subject knew or at least could and should have known about the fraud. In this situation, it was therefore not strictly necessary to distinguish the forms of culpability. In the last few years, however, the Supreme Administrative Court has repeatedly dealt only with the intentional participation of taxpayers in fraud, which has led to an evolution of the existing case law. This presentation therefore focused on the specifics of proving the taxpayer's participation in VAT fraud from the perspective of intentional and negligent participation. |
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