Karuselové podvody na dani z přidané hodnoty
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Vysoká škola báňská - Technická univerzita Ostrava
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The work is aimed at clarifying the issue of carousel VAT fraud, listing and evaluating the legislative measures against carousel fraud introdused so far. There are cases from European and Czech case law to propose solutions to improve the fight against carousel fraud.
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Carousel fraud, value added tax, word, missing trader, European case law, Czech case law