Zákonné použití zajišťovacího příkazu ve správě DPH

The subject of this bachelor thesis is the issue of the legal use of the seizure order in the VAT administration. The main goal of this thesis is to analyse the influence of the judgments of the Supreme Administrative Court on the methodological procedures issued by the General Financial Directorate and to give an overall picture of the current state of the seizure order in the VAT administration. In the theoretical part is defined the basic concepts of tax evasion and tax fraud, followed by the legislative regulation of the seizure order under the Tax Code and Act of the Value Added Tax. The practical part deals with the influence of the case law conclusions on the methodology of the Tax Administration for issuing restraining orders. The results of the thesis are also practical examples, which demonstrate the current application of restraining orders in order to meet the strict criteria set by judicial reviews.