Changes in the Practice of Resolving Cases of Financial Compensation for VAT Refund Retained during Tax Audit in the Slovak Republic
Na základe rozboru skúmaných otázok v aktuálnych rozhodnutiach Súdneho dvora Európskej únie a Najvyššieho súdu Slovenskej republiky, cieľom tohto článku je navrhnúť riešenia de lege ferenda pre systém fungujúci v SR v súvislosti s problémom kompenzácie vrátenia DPH, zadržanej pri zdanení auditu za o...
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| Format: | Book Chapter |
| Language: | English |
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