{"record":{"code":"SK-11736","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"Food Service s.r.o. · 51447363","buyer":"Spojená škola, Lipany","amount":119380,"currency":"EUR","records":0,"found":"2026-10-04","refs":["51447363","2025-10-25","2026-06-26","12517064","343/2015"],"id":"SK-11736","html":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11736/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11736/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «Food Service s.r.o.» (IČO 51447363) — on the list «Food Service s.r.o.», year of the violation 2025, published 2025-10-25, Prešov; buyer Spojená škola, Lipany; contracts after publication: 1 for €119,380, latest 2026-06-26; CRZ 12517064; 343/2015 § 32 ods. 1 b), c).","facts":[["Company / subject","Food Service s.r.o. · 51447363",null],["IČO","51447363",null],["Buyer","Spojená škola, Lipany",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","EUR 119,380",null],["Found","4 October 2026",null],["Code","SK-11736",null],["Reference","51447363",null],["Reference","2025-10-25",null],["Reference","2026-06-26",null],["Reference","12517064",null],["Reference","343/2015",null]],"summary":"VAT ghost (Finančná správa ds_dphz: VAT payer with grounds for deregistration): supplier CRZ «Food Service s.r.o.» (IČO 51447363) — on the list «Food Service s.r.o.», year of the violation 2025, published 2025-10-25, Prešov; buyer Spojená škola, Lipany; contracts after publication: 1 for €119,380, latest 2026-06-26; CRZ 12517064; 343/2015 § 32 ods. 1 b), c)","entity":"587a84cb"},"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-13249/","json":"https://worldwide-corruption.com/record/slovakia/findings/tax-debt/SK-13249/index.json","record":"Findings · Tax debtor receives a public contract","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11736/","json":"https://worldwide-corruption.com/record/slovakia/findings/vat-ghost/SK-11736/index.json"}