Acta Oeconomica Pragensia
Acta Oeconomica Pragensia
Acta Oeconomica Pragensia
Journal of Central and Eastern European Economic and Management Issues

Acta Oeconomica Pragensia 2018/4

Value added tax in reorganisation

DOI: https://doi.org/10.18267/j.aop.611

[plný text (PDF)]

Václav Žalud, Jan Králíček

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JEL klasifikace: H25, K34

Reference:
Schönfeld, J. (2015). Insolvency Proceedings – Expectations, Reality, Future [online]. Available

at: http://www.vyzkuminsolvence.cz/data/files/2015-senat-seminar/6-schonfeldreorganizace-

vs-sanacni-konkurz.pdf [Accessed 15 May 2018]

Judgment of 7 October 2010, Loyalty Management UK and Baxi Group, C-53/09 and C-55/09,

EU:C:2010:590

Judgment of 12 October 2017, Lombard Ingatlan Lízing, C-404/16, EU:C:2017:759

Judgment of 15 May 2014, Almos Agrárkülkereskedelmi Kft, C‑337/13, EU:C:2014:328

Judgment of 20 June 2013, Newey, C-653/11, EU:C:2013:409

Judgment of 22 February 2018, T-2, družba za ustvarjanje, razvoj in trženje elektronskih

komunikacij in opreme, d.o.o., C-396/16, ECLI:EU:C:2018:109

Judgment of 23 November 2017, Di Maura, C-246/16, EU:C:2017:887

Decision of the High Court in Olomouc of 19 March 2013, Ref. No. 3 VSOL 19/2013-B-113

Decision of the High Court in Prague of 24 September 2015, Ref. No. 101 VSPH 343/2015-49

Decision of the High Court in Olomouc of 7 September 2016, Ref. No. 11 VSOL 6/2016-57

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Interpretative opinion No. 6 of the Expert Group for Insolvency Law of 4 October 2011

Act No. 182/2006 Coll., on insolvency and methods of its solution

Act No. 235/2004 Coll., on value added tax

Act No. 294/2013 Coll., amending Act No. 182/2006 Coll., on insolvency and methods of its

solution (Insolvency Act)

Licence Creative Commons This work is licensed under a Creative Commons Attribution 4.0 International License.

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