Publikacja:

Changes in the Practice of Resolving Cases of Financial Compensation for Vat Refund Retained During Tax Audit in the Slovak Republic

Data

2024
Artykuł
Przeszukaj czasopismo Uproszczony widok Pełne metadane Statystyki
 
cris.legacyid7489
cris.virtual.journalance#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalanceff6de15c-793d-460a-a16f-745170980ddb
dc.abstract.plIn the state in which the Slovak Republic functioned until 31 December 2016, there was no legal regulation of interest on VAT refund, which would allow the tax admini-strator to award taxpayers compensation for the retained VAT refund during tax audit. The institution of “compensation for VAT refund retained during tax audit“ (provision of Article 79a) was incorporated into the Act on VAT only with effect from 1 January 2017 under the influence of the decision-making activity of the Court of Justice of the European Union in this area. Based on the analysis of the examined issues in the current decisions of the Court of Justice of the European Union and the Supreme Court of the Slovak Republic, the objective of this article is to propose solutions de lege ferenda for the system functioning in the Slovak Republic in connection with the problem of compensation for VAT refund retained during tax audit for the period up to 31 December 2016, as well as to point out other unresolved matters related to the amount of interest and the period for which interest on VAT refund in question is to be calculated in light of the current legislation of European Union in this area.
dc.contributor.affiliationUniversity of Economics in Bratislava (Slovakia)
dc.contributor.affiliationUniversity of Economics in Bratislava (Slovakia)
dc.contributor.affiliationUniversity of Economics in Bratislava (Slovakia)
dc.contributor.authorOlga Kmeťová
dc.contributor.authorMagdaléna Freňáková
dc.contributor.authorJozef Lukáč
dc.date.accessioned2025-07-25T16:34:19Z
dc.date.available2025-07-25T16:34:19Z
dc.date.issued2024
dc.date.published12/2024
dc.description.issue4
dc.description.physical330–353
dc.description.volume16
dc.identifier.doi10.7206/kp.2080-1084.737
dc.identifier.issn2080-1084
dc.identifier.urihttps://repozytorium.kozminski.edu.pl/handle/item/2750
dc.languageen
dc.relation.ispartofKrytyka Prawa. Niezależne Studia nad Prawem
dc.relation.pages330–353
dc.rightsCC-BY-4.0
dc.subjectvalue added tax (VAT)
dc.subjectexcess deduction of VAT
dc.subjectinterest on VAT refund
dc.subjecttax audit
dc.subtypeOriginal
dc.title

Changes in the Practice of Resolving Cases of Financial Compensation for Vat Refund Retained During Tax Audit in the Slovak Republic

dc.typeArticle
dspace.entity.typePublication