JUDr. Ing. Michael Šefčík, advokátní koncipient v Advokátní kanceláři Zrůstek, Lůdl a partneři v. o. s., doktorand na Katedře finančního práva a národního hospodářství PrF MU, email: michael sefcik.cz

This article answers the question what data should be stated in the Czech VAT control statement considering their applicability for combating carousel frauds. The objections to the fact that the data for tax administration, which should be stated in the VAT control statement, will stem from the VAT control statement form are the reason for answering this question. This article does not analyse the above-mentioned objection. Nevertheless, it sums up that it sufficient to settle the data for the control statement directly in the VAT Act.