Český finanční a účetní časopis 2026(3):49-64
When Companies Change but the Business Continues: VAT Evasion and Criminal Liability in App-Based Taxi Services
Digital ride-hailing platforms record completed trips and fares in detail. In fleet-operated taxi services, however, these data do not necessarily identify the person required to declare value added tax (VAT), nor do they establish criminal liability for its intentional evasion. The article distinguishes continuity of transport operations from the legal independence of successive fleet companies. It proposes a twofold attribution framework: first, linking individual taxable supplies and VAT obligations to the appropriate taxable person and tax period; second, assessing the conduct and intent of the individuals involved. The framework is illustrated by a hypothetical transfer of vehicles and drivers between fleet companies. The article also examines the potential competitive advantage resulting from intentional VAT evasion.
Keywords: Value added tax (VAT), digital platforms, Bolt, Uber, fleet company, economic continuity, Section 240 of the Czech Criminal Code, intent, criminal evidence
JEL classification: H20, H26
Published: October 28, 2026 Show citation
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