{"record":{"code":"SK-10982","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"SMARTCORE s.r.o. · 48327743","buyer":"AREA Šamorín s.r.o.","amount":1727.68,"currency":"EUR","records":0,"found":"2026-10-04","refs":["48327743","2021-04-09","2025-12-08","10175919","10870949","12182370","343/2015"],"id":"SK-10982","html":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-10982/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-10982/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «SMARTCORE s.r.o.» (IČO 48327743) — on the list «SMARTCORE s.r.o.», year of the violation 2021, published 2021-04-09, Horná Potôň; buyer AREA Šamorín s.r.o.; contracts after publication: 4 for €1,728, latest 2025-12-08; CRZ 8737101, 10175919, 10870949, 12182370; 343/2015 § 32 ods. 1 b), c).","facts":[["Company / subject","SMARTCORE s.r.o. · 48327743",null],["IČO","48327743",null],["Buyer","AREA Šamorín s.r.o.",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","EUR 1,728",null],["Found","4 October 2026",null],["Code","SK-10982",null],["Reference","48327743",null],["Reference","2021-04-09",null],["Reference","2025-12-08",null],["Reference","10175919",null],["Reference","10870949",null],["Reference","12182370",null],["Reference","343/2015",null]],"summary":"VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «SMARTCORE s.r.o.» (IČO 48327743) — on the list «SMARTCORE s.r.o.», year of the violation 2021, published 2021-04-09, Horná Potôň; buyer AREA Šamorín s.r.o.; contracts after publication: 4 for €1,728, latest 2025-12-08; CRZ 8737101, 10175919, 10870949, 12182370; 343/2015 § 32 ods. 1 b), c)","entity":"6fd0042d"},"about":"The supplier is on the list of VAT payers with grounds for deregistration. Indicators computed from public data sets: contracts, payments, registers, trade and sanctions lists. An indicator is a reason to check, not a decision of a public authority.","evidence":[],"row":{"country":"Slovakia","iso2":"SK","part":"Findings","indicator":"Supplier with grounds for VAT deregistration","about":"The supplier is on the list of VAT payers with grounds for deregistration. Indicators computed from public data sets: contracts, payments, registers, trade and sanctions lists. An indicator is a reason to check, not a decision of a public authority.","findings":1441,"new_today":0,"on_pages":1441,"full_list":[],"html":"https://worldwide-corruption.com/database/slovakia/findings/vat-ghost/","json":"https://worldwide-corruption.com/database/slovakia/findings/vat-ghost/index.json"},"other_records_of_this_company":[{"html":"https://worldwide-corruption.com/record/slovakia/findings/tax-debt/SK-19940/","json":"https://worldwide-corruption.com/record/slovakia/findings/tax-debt/SK-19940/index.json","record":"Findings · Tax debtor receives a public contract","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/slovakia/findings/sp-debt/SK-21412/","json":"https://worldwide-corruption.com/record/slovakia/findings/sp-debt/SK-21412/index.json","record":"Findings · Social insurance debtor receives a public contract","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/slovakia/findings/vszp-debt/SK-20595/","json":"https://worldwide-corruption.com/record/slovakia/findings/vszp-debt/SK-20595/index.json","record":"Findings · Health insurance debtor receives a public contract","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-10982/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-10982/index.json"}