Zodpovednosť štatutárneho orgánu za dlh na DPH – možný preventívny nástroj proti únikom od platenia DPH?

Liability of a statutory body for VAT debt – a possible preventive tool against VAT evasion?

JUDr. Ladislav Hrabčák, PhD., PhD., Právnická fakulta UPJŠ v Košiciach
JUDr. Martin Spišák, Právnická fakulta UK v Bratislave

Právny obzor, 109, 2026, No. 1, pp. 67–80.

Published online: 2026

https://doi.org/10.31577/pravnyobzor.2026.1.04

Abstract. VAT evasion is a very popular topic and a problem that affects several Member States of the European Union. VAT represents a very important revenue for public budgets, and therefore several measures have been adopted to prevent evasion of this general indirect tax of a consumption nature. Recently, the attention of legislators has focused primarily on measures directly in the tax area. However, very interesting and effective measures are also offered to us in the non-tax area. One of them may be the liability of the statutory body of the company for VAT debt, because it is business companies that are often the originators of such actions, but at the same time create a kind of “buffer” protecting the persons behind them. For this reason, we have set the goal of this contribution to evaluate the possibilities of making VAT collection more efficient by establishing the institute of liability of the statutory body for VAT debt. In preparing this article, analysis, synthesis, comparative method and historical method were mainly used.

Key words: VAT gap, tax evasion, liability of a statutory body

* Táto práca bola podporená Agentúrou na podporu výskumu a vývoja na základe zmluvy č. APVV-23-0158. Zároveň ide o parciálny výstup z projektu VEGA č. 01/0698/25 s názvom Poplatok za rozvoj ako nástroj rozvoja obcí a miest v SR.

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ISSN 2729-9228
(online)

ISSN 0032-6984
(print)

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