{"record":{"code":"SK-11660","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"hamsal. s.r.o · 47201177","buyer":"Materská škola, Lesnícka 1370, Krásno nad Kysucou","amount":0,"currency":"EUR","records":0,"found":"2026-10-04","refs":["47201177","2025-11-01","2025-12-23","12173567","343/2015"],"id":"SK-11660","html":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11660/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11660/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «hamsal. s.r.o» (IČO 47201177) — on the list «HANLEX SK s. r. o.», year of the violation 2025, published 2025-11-01, Košice - mestská časť Západ; buyer Materská škola, Lesnícka 1370, Krásno nad Kysucou; contracts after publication: 1 for €0, latest 2025-12-23; CRZ 12173567; 343/2015 § 32 ods. 1 b), c).","facts":[["Company / subject","hamsal. s.r.o · 47201177",null],["IČO","47201177",null],["Buyer","Materská škola, Lesnícka 1370, Krásno nad Kysucou",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Found","4 October 2026",null],["Code","SK-11660",null],["Reference","47201177",null],["Reference","2025-11-01",null],["Reference","2025-12-23",null],["Reference","12173567",null],["Reference","343/2015",null]],"summary":"VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «hamsal. s.r.o» (IČO 47201177) — on the list «HANLEX SK s. r. o.», year of the violation 2025, published 2025-11-01, Košice - mestská časť Západ; buyer Materská škola, Lesnícka 1370, Krásno nad Kysucou; contracts after publication: 1 for €0, latest 2025-12-23; CRZ 12173567; 343/2015 § 32 ods. 1 b), c)","entity":"3c3371ad"},"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/vszp-debt/SK-20391/","json":"https://worldwide-corruption.com/record/slovakia/findings/vszp-debt/SK-20391/index.json","record":"Findings · Health insurance debtor receives a public contract","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/slovakia/findings/vszp-debt/SK-20594/","json":"https://worldwide-corruption.com/record/slovakia/findings/vszp-debt/SK-20594/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-11583/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11583/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11660/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11660/index.json"}