Publication at Faculty of Law |
2022
Abstract
This paper represents brief case study from the Czech Republic which is devoted to 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.