Abstract
This paper focuses on carousel frauds, instruments for elimination of this type of frauds and the harmonisation of the Czech legislation with the legal regulations of the European Union. The analysed institutes (the reverse charge and the joint and several liability ex lege) are enacted as the main anti-frauds instruments in the area of VAT in the Czech Republic.
The reader is introduced into the carousel fraud term which is based on the definition originally brought by the Commissioners of Custom & Excise of the Great Britain. Later, the reader is introduced into the reverse charge institute.
In conclusion author devotes himself to joint and several liability. Concerning this instruments the question if the Czech legislation is in a harmony with the E.U. regulation is arisen and resolved at the end of the paper.