Problematika ručení za nezaplacenou daň

Abstract

Institute of liability for unpaid tax has been enshrined into law on value added tax amendment, which came into effect on 1 4th The 2011th This relatively new tool is intended to eliminate tax evasion. The aim of this work is to present the theoretical part of the current legislation in the field of insurance in force in the Czech Republic and provide a comparison with the legislation of selected EU member states. The theoretical and practical part will focus mainly on examining pitfalls of using this tool in practice and try to prove the hypothesis that complex applications Institute of liability by the recipient of taxable transactions, as well as its problematic enforcement of the tax administration demonstrates that this legislative change is not effective tool to combat tax evasion.