{"record":{"code":"SK-11330","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"BYERA s.r.o. · 46245006","buyer":"Materská škola, Mierová 141, Svit","amount":0,"currency":"EUR","records":0,"found":"2026-10-04","refs":["46245006","2025-01-03","2025-04-01","10638878","343/2015"],"id":"SK-11330","html":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11330/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11330/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «BYERA s.r.o.» (IČO 46245006) — on the list «Calsbyera s. r. o.», year of the violation 2024, published 2025-01-03, Bratislava - mestská časť Ružinov; buyer Materská škola, Mierová 141, Svit; contracts after publication: 1 for €0, latest 2025-04-01; CRZ 10638878; 343/2015 § 32 ods. 1 b), c).","facts":[["Company / subject","BYERA s.r.o. · 46245006",null],["IČO","46245006",null],["Buyer","Materská škola, Mierová 141, Svit",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Found","4 October 2026",null],["Code","SK-11330",null],["Reference","46245006",null],["Reference","2025-01-03",null],["Reference","2025-04-01",null],["Reference","10638878",null],["Reference","343/2015",null]],"summary":"VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «BYERA s.r.o.» (IČO 46245006) — on the list «Calsbyera s. r. o.», year of the violation 2024, published 2025-01-03, Bratislava - mestská časť Ružinov; buyer Materská škola, Mierová 141, Svit; contracts after publication: 1 for €0, latest 2025-04-01; CRZ 10638878; 343/2015 § 32 ods. 1 b), c)","entity":"f86bc884"},"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/vat-ghost/SK-11330/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11330/index.json"}