Publication at Faculty of Law |
2021
Abstract
The article deals with incompatibility of the domestic provision of section 254a of Tax Code effective from 1 January 2015 to 30 June 2017 with the EU law. According to the decision of the Supreme Administrative Court 1 Afs 445/2019-47, a tax payer has a full right to claim interest on withheld excess VAT deduction under section 155 par. 5 of Tax Code even in tax audit situations.
The article refers to the applicable principles of the Common System of Value Added Tax, namely the principle of neutrality and effectivity, and also questions the compatibility of the subsequent amended provisions effective from 1 July 2017.