Nespolehlivý plátce DPH z pohledu problematiky ukládání sankce typu zařazení osoby do blacklistu – komparace

The paper explores the institute of unreliable VAT payer (Section 106a of Act No. 235/2004 Coll., on Value Added Tax), from the perspective of the issue of imposing a sanction type of inclusion of a subject in a blacklist. The paper contains a comparison of its legislation with the historical legislation of the list of persons prohibited from performing public contracts (Section 120a of Act No. 137/2006, on Public Procurement, effective until 30 September 2016), and with the current legislation of private registers of debtors (Section 20z of Act No. 634/1992 Coll., on Consumer Protection), specifically with negative registers of the SOLUS association. The aim of the paper is to identify partial moments of the legal regulation of compared institutes, which are common to these institutes, as well as those in which they differ.