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Sato, Alexej
Listy cukrovarnické a řepařské, 05/2014, Letnik: 130, Številka: 5-6Journal Article
The article deals with the problem of tax evasion connected to financial reporting and VAT collection in inter-Union trade. It describes the most often used forms of evasion and demonstrates them on the practical example of trade of sugar reported during the past months in Slovakia. It further lists some specific measures taken by the tax administration and includes an analysis of possibilities and obstacles that are a prerequisite for a complex system solution on the EU level.
