Эти награды

Proving the entitlement to VAT deduction and the risk of "carousel frauds"

пятница, 15. апреля 2016 - 11:33
Ruling of the Supreme Administrative Court of 22 October 2015, file no. 7 Afs 237/2015 - 33The tax proceedings are governed by the principle that the taxpayer is obliged to report the tax in a tax return (the "burden of tax return") and, at the same time, to prove the statements made on such tax return (the "burden of proof"). The above decision...

Legitimacy of the tax administrator to invite tax payers to file tax returns

понедельник, 7. марта 2016 - 11:04
Judgement of the Supreme Administrative Court of the Czech Republic of 19 March 2015, Ref. No. 8 Afs 142/2014 – 34The tax administrator is not entitled, at its discretion, to invite tax payers to file tax returns.First, it must obtain evidence indicating that a specific tax payer that the tax administrator intends to invite to file a tax return...