Axel Kittel test ako nástroj pri preverovaní účasti na daňových podvodoch

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dc.contributor.authorLazoríková, Elena
dc.contributor.editorKnoll, Vilém
dc.contributor.editorHablovič, Jakub
dc.date.accessioned2025-10-24T10:01:45Z
dc.date.available2025-10-24T10:01:45Z
dc.date.issued2025
dc.description.abstract-translatedThe Axel Kittel test represents a significant tool for assessing the participation of taxable entities, as VAT payers, in VAT fraud schemes. It is a knowledge-based test that examines whether a taxable entity knew or should have known that its business transactions were part of a fraudulent VAT scheme. This test is derived from the case law of the Court of Justice of the European Union, and its application plays a crucial role in protecting public finances and ensuring the effective collection of tax liabilities. The article analyzes the essence of the Axel Kittel test, its legal basis, and its application aspects in Slovak practice. From this, it can be concluded that the proper application of the Axel Kittel test not only aids in uncovering fraud but also strengthens prevention against tax crime. However, verification under this test requires precise evidence and thorough assessment of the objective and subjective circumstances of each case, thereby ensuring a balance between the rights of taxable entities and the interests of the state.en
dc.format9 s.cs
dc.identifier.doihttps://doi.org/10.24132/ZCU.NADEJE.2024.261-269
dc.identifier.isbn978-80-261-1323-2
dc.identifier.isbn978-80-261-1322-5 (brožovaná vazba)
dc.identifier.urihttp://hdl.handle.net/11025/63113
dc.language.isosksk
dc.publisherZápadočeská univerzita v Plznics
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectAxel Kittel testcs
dc.subjectdaňový podvodcs
dc.subjectDPHcs
dc.subjectopatřenícs
dc.subject.translatedAxel Kittel testen
dc.subject.translatedtax frauden
dc.subject.translatedVATen
dc.subject.translatedmeasuresen
dc.titleAxel Kittel test ako nástroj pri preverovaní účasti na daňových podvodochsk
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.statusPeer revieweden
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size470612*
local.has.filesyes*

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