Přenesení daňové povinnosti a ručení příjemce plnění za daň jako forma boje proti daňovým únikům u DPH? / Analysis of local reverse charge on VAT and guarantee of the customer as the tools the Czech Republic introduced in its fight against tax frauds

Description

This dissertation analyses local reverse charge on VAT and guarantee of the customer as the tools the Czech Republic introduced in its fight against tax frauds and shows obstacles which could arose during its transition into the Czech tax system.

Links & Downloads

1. http://www.nusl.cz/ntk/nusl-199530

Tags

Additional Fields

Identifer	oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199530
Date	January 2012
Creators	Roďanová, Kateřina
Contributors	Toman, Petr, Vítková, Jana
Publisher	Vysoká škola ekonomická v Praze
Source Sets	Czech ETDs
Language	Czech
Detected Language	English
Type	info:eu-repo/semantics/masterThesis
Rights	info:eu-repo/semantics/restrictedAccess