Dopady neuhrazené pohledávky na uplatnění daně z přidané hodnoty

Abstract

This bachelor's thesis deals with the issue of the application of Value Added Tax (VAT) on outstanding receivables. The aim of the thesis is to analyze the domestic legal framework for tax base adjustment of bad debts within the context of the harmonized European Union framework and to evaluate its compliance with the principle of tax neutrality. The thesis employs descriptive, comparative, and analytical methods, including the modeling of transaction costs. The analysis reveals that although the amendment No. 461/2024 Coll. introduced positive changes, such as the bagatelle regime, the current requirement for formal recovery of medium-sized receivables creates a so-called "dead zone". In this zone, the transaction costs of the adjustment exceed the recovered VAT itself, making the exercise of this right economically irrational and leading to rational apathy among creditors, which is difficult to reconcile with the principle of tax neutrality and recent case law of the Court of Justice of the European Union. In conclusion, specific de lege ferenda proposals are formulated, namely the introduction of a time-conditioned adjustment 12 months after the due date without the need for costly court recovery, and the expansion of the bagatelle regime limit to 20,000 CZK.v