| Abstract [eng] |
This master's thesis analyzes the prevention of VAT violations in cases of domestic supply, examining court practice, relevant legislation, doctrinal sources, and other sources. The basis of this topic is court practice and doctrinal sources that discuss VAT violations, preventive measures, and their effectiveness. The study aims to reveal the main VAT violations and the measures applied to prevent them. It analyzes aspects of corporate responsibility, measures proposed by European scholars to combat violations, and the courts' approach to distinguishing between honest taxpayers and fictitious transactions. The first part of the thesis analyzes the conditions of intra-Community VAT transactions, precedents set by courts, and future changes. The second part of the thesis examines various VAT violations in domestic supply transactions and presents measures for their prevention. |
