Open AccessGuarantee for the value added tax
Author(s) -
Michael Feldek
Publication year - 2020
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.20.019.13091
Subject(s) - czech , directive , european union , european court of justice , political science , value (mathematics) , order (exchange) , economic justice , supreme court , law , european union law , administrative court , law and economics , accounting , business , economics , computer science , international trade , finance , philosophy , linguistics , machine learning , programming language
The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.