{"record":{"code":"SK-11460","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"UPER EUROPE s.r.o. · 36040550","buyer":"Západoslovenská vodárenská spoločnosť, a.s.","amount":0,"currency":"EUR","records":0,"found":"2026-10-04","refs":["36040550","2025-04-30","2025-07-16","11076194","343/2015"],"id":"SK-11460","html":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11460/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11460/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «UPER EUROPE s.r.o.» (IČO 36040550) — on the list «UPER EUROPE s.r.o.», year of the violation 2025, published 2025-04-30, Kamenica nad Hronom; buyer Západoslovenská vodárenská spoločnosť, a.s.; contracts after publication: 1 for €0, latest 2025-07-16; CRZ 11076194; 343/2015 § 32 ods. 1 b), c).","facts":[["Company / subject","UPER EUROPE s.r.o. · 36040550",null],["IČO","36040550",null],["Buyer","Západoslovenská vodárenská spoločnosť, a.s.",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Found","4 October 2026",null],["Code","SK-11460",null],["Reference","36040550",null],["Reference","2025-04-30",null],["Reference","2025-07-16",null],["Reference","11076194",null],["Reference","343/2015",null]],"summary":"VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «UPER EUROPE s.r.o.» (IČO 36040550) — on the list «UPER EUROPE s.r.o.», year of the violation 2025, published 2025-04-30, Kamenica nad Hronom; buyer Západoslovenská vodárenská spoločnosť, a.s.; contracts after publication: 1 for €0, latest 2025-07-16; CRZ 11076194; 343/2015 § 32 ods. 1 b), c)","entity":"02486229"},"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-11460/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11460/index.json"}