Zhodnocení karuselových podvodů na dani z přidané hodnoty

Abstract

The aim of this thesis is to describe the working of carousel VAT frauds, judge the possibilities of the tax administrator during the detection and dealing with this type of tax frauds, to evaluate the current legislative measures leading to their limitation and to suggest possible measures, to eliminate or mitigate this type of fraudulent behaviour. These measures are suggested mainly from the perspective of their implementing into the tangible tax regulation, which is the law 235/2004 Sb., about the value added tax, as amended. The second chapter of the thesis is dedicated to a short introduction into the tax problematics, VAT harmonisation within the European Union, legislative adjustment of the VAT in the conditions of the Czech Republic, and a brief preview into the procedural regulation of the tax procedure. The third chapter describes the theory of tax frauds, gives a more detailed description of the functioning of carousel frauds and describes the case law of the European Court of Justice and the Supreme administrative court of the Czech Republic related with the problematics of carousel frauds. In the frame of the fourth chapter of the thesis the practices of the tax administrator during the verification of transactions suspicious from tax fraud are outlined, also the measures which the EU is introducing in order to reduce VAT frauds are mentioned. Next, the current measures eliminating the tax frauds, enshrined in the law 235/2004 Sb about the VAT tax as amended are described and evaluated, and recommendations leading to reduction or mitigation of carousel frauds are suggested and evaluated.