VALUE ADDED TAX

(Ruling of the Supreme Court of the Slovak Republic dated 30 October 2001, file No. 4 S 65, 66/01, 4 S 113, 114/01)

1. The prerequisite for detection which should be the background for a decision of the tax authority is that the tax entity shall be provided with an opportunity to fulfil his evidence duty, propose, execute evidences which he cannot arrange in the capacity of a private person, express himself as to the found facts and manner in which they were obtained. The failure to comply with this procedure is not only a threat to the purpose of the tax proceedings, but in particular it means violation of rights of the tax entity which are expressly granted to it by the act (Section 2(2), Section 15, Section 28(9) of the Act No. 511/1992 Coll. on Taxes and Fees Administration and on Changes in the System of Territorial Financial Authorities, as amended).
2. The right and duty to charge in the regime of VAT payer is connected with the issue of a certificate, which must be valid and truly reflect the entry in the register. The fact itself that the tax entity has achieved the required turnover, does not authorise such tax entity to charge value added tax.