Ondřej Málek publishes a book on combating VAT fraud

VAT is one of the most important sources of public revenue, but it is also among the taxes most vulnerable to fraud. Ondřej Málek, a tax advisor at our firm, has been focusing on this area for many years and has now published a scholarly monograph with Wolters Kluwer entitled System of Instruments to Combat VAT Fraud in the Czech Republic.

The book provides a systematic overview of the legal instruments designed to combat VAT fraud, which are scattered across the VAT Act, the Tax Code, anti-money laundering legislation, and criminal law. Rather than merely listing these instruments, it classifies them according to their primary function—preventive, detection, corrective, and punitive—and demonstrates how they interact within the broader legal framework.

The book is available free of charge HERE.