Abstract
This article is focused on the issue of the selected constitutional aspects of the new legal institute in the Czech regulation of VAT, register books of invoices return. It is VAT which is the most evaded tax concerning the range of the evasion.
This fact influences the instability of the VAT legislation which induces more questions than answers sometimes. After the brief introduction devoted to the familiarization of analysed issues, the reader of this article is acquainted with the author's point of view on the concordance of the regulation of the register books of invoices return with the provision of article 11 par. 5 of the Charter of Fundamental Rights and Freedoms.
For this perspective, the base for the author's assessment is formed by case law of the Czech Constitutional Court and the legislative praxis. The author did not find the conflict between the mentioned provision and the analysed regulation of VAT act.
Then it follows the part in which the author conveys his opinion on the concordance of the regulation of the register books of invoices return with the constitutional right of informational self-determination. Even in this instance, the author doesn't find the unconstitutional breach of the guaranteed right balanced against the opinion of the group of Senators.
As a base for authors assessment was used the case law of the Czech Constitutional Court, the Supreme Administrative Court and the Court of Justice of the European Union. The last analysed perspective is the alleged breach of the right to legal assistance and representation.
Finally, the author's conclusions related to the analysis of the selected constitutional aspects of the register books of invoices return are summarized.