Zneužitie práva a daňový podvod v kontexte judikatúry Súdneho dvora Európskej únie

Show simple item record
dc.contributor.authorPetrila, Vladimír
dc.contributor.editorKnoll, Vilém
dc.contributor.editorHablovič, Jakub
dc.date.accessioned2024-11-20T12:32:44Z
dc.date.available2024-11-20T12:32:44Z
dc.date.issued2024
dc.description.abstract-translatedAs part of the thesis, we analyzed the economic-legal institute „tax“ and its le gal significance. We defined it as a payment obligation of a tax entity, ensuring state revenue for societal needs without the requirement of reciprocal perfor mance. We examined improper procedural application in the tax authorities‘ supervisory activities. My research findings suggest that the legislator in Slovakia successfully transposed the directive into national law, allowing tax entities to claim tax deductions in accordance with legal norms. However, to this day, there are implementation problems on the part of tax authorities within these intentions. In no case is it possible to associate tax law with criminal law; on the contrary, it is necessary to separate them, and do so rigorously. Tax fraud or abuse of law, in the sense of the case law of the Court of Justice of the EU and the Directive, has its specifics, which cannot be automatically applied in criminal proceedings, requiring an independent and separate process of proving.en
dc.format12 s.cs
dc.identifier.doihttps://doi.org/10.24132/ZCU.NADEJE.2023.531-542
dc.identifier.isbn978-80-261-1258-7
dc.identifier.isbn978-80-261-1257-0 (brožovaná vazba)
dc.identifier.urihttp://hdl.handle.net/11025/57778
dc.language.isosksk
dc.publisherZápadočeská univerzita v Plzni
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectdaň z pridané hodnotycs
dc.subjectpodvodcs
dc.subjectpodvodné konánícs
dc.subjectdaňový podvodcs
dc.subjectzneužití právacs
dc.subjectneoprávněný odpočet daněcs
dc.subjectDaňový zákoncs
dc.subjectjudikatúra Soudního dvora EUcs
dc.subjectSoudní dvůr EUcs
dc.subjectNejvyšší správní soud SRcs
dc.subject.translatedvalue added taxen
dc.subject.translatedfrauden
dc.subject.translatedfraudulent conducten
dc.subject.translatedtax frauden
dc.subject.translatedabuse of lawen
dc.subject.translatedunauthorized tax deductionen
dc.subject.translatedTax codeen
dc.subject.translatedcase law of the Court of Justice of the EUen
dc.subject.translatedCourt of Justice of the EUen
dc.subject.translatedSupreme Administrative Court of the Slovak Republicen
dc.titleZneužitie práva a daňový podvod v kontexte judikatúry Súdneho dvora Európskej únie
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size1139712*
local.has.filesyes*

Files

Original bundle
Showing 1 - 2 out of 2 results
No Thumbnail Available
Name:
978-80-261-1258-7-545-556.pdf
Size:
169.66 KB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
978-80-261-1258-7-uvod.pdf
Size:
943.34 KB
Format:
Adobe Portable Document Format
Download
License bundle
Showing 1 - 1 out of 1 results
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections

Naděje právní vědy 2023
Naděje právní vědy 2023