Chapter Why obey the law when you can ignore it? A message from the Czech Financial Administration?
This paper represents brief case study from the Czech Republic which is devotedto the issue of the indisputable part of the excessive VAT deduction. Its aim is to point out the strange situation we witnessed as professional community when tax administration under the flag of the ministry of finance...
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| Auteurs principaux: | , |
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| Format: | Online |
| Langue: | polonais |
| Publié: |
Wydawnictwo Uniwersytetu Łódzkiego
2025
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| Accès en ligne: | ONIX_20250307_9788383314976_2259 |
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| _version_ | 1869515984468967424 |
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| author | Sejkora, Tomáš Kvapil, Jakub |
| author_browse | Kvapil, Jakub Sejkora, Tomáš |
| author_facet | Sejkora, Tomáš Kvapil, Jakub |
| author_sort | Sejkora, Tomáš |
| collection | Directory of Open Access Books |
| description | This paper represents brief case study from the Czech Republic which is devotedto the issue of the indisputable part of the excessive VAT deduction. Its aim is to point out the strange situation we witnessed as professional community when tax administration under the flag of the ministry of finance refused to obey generally binding legal regulation settled by the finding of the Constitutional Court. In this context, the state outlines standards of behaviour pursuant to which the law is not applied equally on all participants of legal procedure. Concerning scientific methods, this paper is the result of qualitative research where the methods of analysis, synthesis and deduction were used. |
| format | Online |
| id | doab-20.500.12854ir-156618 |
| institution | Directory of Open Access Books |
| language | pol |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Wydawnictwo Uniwersytetu Łódzkiego |
| publisherStr | Wydawnictwo Uniwersytetu Łódzkiego |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1566182025-03-07T15:30:05Z Chapter Why obey the law when you can ignore it? A message from the Czech Financial Administration? Sejkora, Tomáš Kvapil, Jakub This paper represents brief case study from the Czech Republic which is devotedto the issue of the indisputable part of the excessive VAT deduction. Its aim is to point out the strange situation we witnessed as professional community when tax administration under the flag of the ministry of finance refused to obey generally binding legal regulation settled by the finding of the Constitutional Court. In this context, the state outlines standards of behaviour pursuant to which the law is not applied equally on all participants of legal procedure. Concerning scientific methods, this paper is the result of qualitative research where the methods of analysis, synthesis and deduction were used. 2025-03-07T15:30:03Z 2025-03-07T15:30:03Z 2025 chapter ONIX_20250307_9788383314976_2259 9788383314976 9788383314969 https://directory.doabooks.org/handle/20.500.12854/156618 pol image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://www.press.uni.lodz.pl/index.php/wul/catalog/book/1192 Wydawnictwo Uniwersytetu Łódzkiego 10.18778/8331-496-9.25 This paper represents brief case study from the Czech Republic which is devotedto the issue of the indisputable part of the excessive VAT deduction. Its aim is to point out the strange situation we witnessed as professional community when tax administration under the flag of the ministry of finance refused to obey generally binding legal regulation settled by the finding of the Constitutional Court. In this context, the state outlines standards of behaviour pursuant to which the law is not applied equally on all participants of legal procedure. Concerning scientific methods, this paper is the result of qualitative research where the methods of analysis, synthesis and deduction were used. 10.18778/8331-496-9.25 83bfe9c9-323d-4283-b087-d859fd9af314 9788383314976 9788383314969 329-343 open access |
| spellingShingle | Sejkora, Tomáš Kvapil, Jakub Chapter Why obey the law when you can ignore it? A message from the Czech Financial Administration? |
| title | Chapter Why obey the law when you can ignore it? A message from the Czech Financial Administration? |
| title_full | Chapter Why obey the law when you can ignore it? A message from the Czech Financial Administration? |
| title_fullStr | Chapter Why obey the law when you can ignore it? A message from the Czech Financial Administration? |
| title_full_unstemmed | Chapter Why obey the law when you can ignore it? A message from the Czech Financial Administration? |
| title_short | Chapter Why obey the law when you can ignore it? A message from the Czech Financial Administration? |
| title_sort | chapter why obey the law when you can ignore it a message from the czech financial administration |
| url | ONIX_20250307_9788383314976_2259 |
| work_keys_str_mv | AT sejkoratomas chapterwhyobeythelawwhenyoucanignoreitamessagefromtheczechfinancialadministration AT kvapiljakub chapterwhyobeythelawwhenyoucanignoreitamessagefromtheczechfinancialadministration |