. "6" . . . "43110" . . "10"^^ . "Use of an Expert as a Solution to Value Added Tax Evasions in Civil Engineering"@en . . "Use of an Expert as a Solution to Value Added Tax Evasions in Civil Engineering"@en . . "3" . "\u0160koch, Petr" . "crime; expert; value added tax; tax evasions; construction sector"@en . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 teoreticky mo\u017En\u00FDm zp\u016Fsobem da\u0148ov\u00E9ho \u00FAniku u dan\u011B z p\u0159idan\u00E9 hodnoty ve stavebnictv\u00ED. N\u011Bkter\u00E9 podnikatelsk\u00E9 subjekty mohou b\u00FDt zalo\u017Eeny pouze pro \u00FA\u010Del p\u00E1ch\u00E1n\u00ED hospod\u00E1\u0159sk\u00E9 trestn\u00E9 \u010Dinnosti. Po vyl\u00E1k\u00E1n\u00ED dan\u011B, v tomto p\u0159\u00EDpad\u011B se jedn\u00E1 o nadm\u011Brn\u00FD odpo\u010Det, ukon\u010D\u00ED podnik\u00E1n\u00ED. Spr\u00E1vce dan\u011B tak ji\u017E nevybere da\u0148 z titulu vlastn\u00ED da\u0148ov\u00E9 povinnosti u tohoto pl\u00E1tce. P\u0159esto\u017Ee s \u00FA\u010Dinnost\u00ED od 1. 1. 2012 podl\u00E9haj\u00ED stavebn\u00ED a mont\u00E1\u017En\u00ED pr\u00E1ce p\u0159enesen\u00E9 da\u0148ov\u00E9 povinnosti, dle autor\u016F tohoto \u010Dl\u00E1nku existuj\u00ED dal\u0161\u00ED zp\u016Fsoby pro podvodn\u00E9 firmy jak zneu\u017E\u00EDt DPH u stavebn\u00EDch d\u011Bl ke sv\u00E9mu obohacen\u00ED. N\u00E1vrhem \u0159e\u0161en\u00ED je vyu\u017E\u00EDt znalce. Na z\u00E1klad\u011B b\u011B\u017En\u00FDch podklad\u016F k nemovitosti, kter\u00E9 m\u00E1 ji\u017E dnes k dispozici nap\u0159. stavebn\u00ED nebo katastr\u00E1ln\u00ED \u00FA\u0159ad, by dok\u00E1zal ve sporn\u00FDch p\u0159\u00EDpadech rozhodnout o reproduk\u010Dn\u00ED cen\u011B stavebn\u00EDho d\u00EDla." . "1803-0785" . . . "Vyu\u017Eit\u00ED znalce p\u0159i \u0159e\u0161en\u00ED da\u0148ov\u00FDch \u00FAnik\u016F u dan\u011B z p\u0159idan\u00E9 hodnoty ve stavebnictv\u00ED"@cs . "CZ - \u010Cesk\u00E1 republika" . . "Oce\u0148ov\u00E1n\u00ED" . . "RIV/62156489:43110/13:00210436!RIV15-MSM-43110___" . "Vyu\u017Eit\u00ED znalce p\u0159i \u0159e\u0161en\u00ED da\u0148ov\u00FDch \u00FAnik\u016F u dan\u011B z p\u0159idan\u00E9 hodnoty ve stavebnictv\u00ED" . "[ADC89DF0ED79]" . "Vyu\u017Eit\u00ED znalce p\u0159i \u0159e\u0161en\u00ED da\u0148ov\u00FDch \u00FAnik\u016F u dan\u011B z p\u0159idan\u00E9 hodnoty ve stavebnictv\u00ED"@cs . . "RIV/62156489:43110/13:00210436" . "Vyu\u017Eit\u00ED znalce p\u0159i \u0159e\u0161en\u00ED da\u0148ov\u00FDch \u00FAnik\u016F u dan\u011B z p\u0159idan\u00E9 hodnoty ve stavebnictv\u00ED" . "2"^^ . . "S" . "The paper deals with theoretically possible ways of tax evasion on value added tax in the construction sector. Some business entities could have been set up only for the purpose of doing economic crime activities. After tax stealing, in this case excessive deduction, they end their business. Tax authorities do not collect any tax on their own tax obligation at this kind of tax payers. Although construction and assembly works have been liable to the reverse charge mechanism since 1stJanuary 2012, according to the authors of this paper other methods exist for tax fraudsters to abuse VAT in construction work for their own enrichment. The suggested solution is to use an expert. On the basis of general information related to real estates which e.g. the Building authority or Czech Office for Surveying, Mapping and Cadastre have to use, an expert should be able to decide about reproduction price of construction work in some questionable cases."@en . "1"^^ . "Semer\u00E1d, Pavel" . . . "116283" . . . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 teoreticky mo\u017En\u00FDm zp\u016Fsobem da\u0148ov\u00E9ho \u00FAniku u dan\u011B z p\u0159idan\u00E9 hodnoty ve stavebnictv\u00ED. N\u011Bkter\u00E9 podnikatelsk\u00E9 subjekty mohou b\u00FDt zalo\u017Eeny pouze pro \u00FA\u010Del p\u00E1ch\u00E1n\u00ED hospod\u00E1\u0159sk\u00E9 trestn\u00E9 \u010Dinnosti. Po vyl\u00E1k\u00E1n\u00ED dan\u011B, v tomto p\u0159\u00EDpad\u011B se jedn\u00E1 o nadm\u011Brn\u00FD odpo\u010Det, ukon\u010D\u00ED podnik\u00E1n\u00ED. Spr\u00E1vce dan\u011B tak ji\u017E nevybere da\u0148 z titulu vlastn\u00ED da\u0148ov\u00E9 povinnosti u tohoto pl\u00E1tce. P\u0159esto\u017Ee s \u00FA\u010Dinnost\u00ED od 1. 1. 2012 podl\u00E9haj\u00ED stavebn\u00ED a mont\u00E1\u017En\u00ED pr\u00E1ce p\u0159enesen\u00E9 da\u0148ov\u00E9 povinnosti, dle autor\u016F tohoto \u010Dl\u00E1nku existuj\u00ED dal\u0161\u00ED zp\u016Fsoby pro podvodn\u00E9 firmy jak zneu\u017E\u00EDt DPH u stavebn\u00EDch d\u011Bl ke sv\u00E9mu obohacen\u00ED. N\u00E1vrhem \u0159e\u0161en\u00ED je vyu\u017E\u00EDt znalce. Na z\u00E1klad\u011B b\u011B\u017En\u00FDch podklad\u016F k nemovitosti, kter\u00E9 m\u00E1 ji\u017E dnes k dispozici nap\u0159. stavebn\u00ED nebo katastr\u00E1ln\u00ED \u00FA\u0159ad, by dok\u00E1zal ve sporn\u00FDch p\u0159\u00EDpadech rozhodnout o reproduk\u010Dn\u00ED cen\u011B stavebn\u00EDho d\u00EDla."@cs .