Další formáty:
BibTeX
LaTeX
RIS
@article{2375797, author = {Neckář, Jan}, article_location = {Warsaw}, article_number = {2}, keywords = {General Anti-Avoidance Rule; nullum tributum sine lege; constitution; tax administration; tax}, language = {eng}, issn = {2451-0475}, journal = {Analysis and Studies CASP}, title = {Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition}, url = {https://econjournals.sgh.waw.pl/ASCASP/article/view/4336/4270}, volume = {16}, year = {2023} }
TY - JOUR ID - 2375797 AU - Neckář, Jan PY - 2023 TI - Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition JF - Analysis and Studies CASP VL - 16 IS - 2 SP - 9-18 EP - 9-18 PB - Centre for Analyses and Studies of Taxation SGH SN - 24510475 KW - General Anti-Avoidance Rule KW - nullum tributum sine lege KW - constitution KW - tax administration KW - tax UR - https://econjournals.sgh.waw.pl/ASCASP/article/view/4336/4270 N2 - The principle of abuse of law is expressly regulated in the Czech Republic as one of the basic legal principles in the field of tax law and tax administration. However, its applica-tion is not unlimited and is restricted by the constitutional limits of tax imposition. The article aims to define the limits of its application from the perspective of constitutional conformity. The paper points out the very anchoring of the principle in the legal system, including relevant case law, and analyses possible situations of its application from the perspective of the actions of tax subjects. An integral part of the article is the presenta-tion of specific tax law issues where the principle of the prohibition of abuse of law has been applied across the board in the Czech Republic. In the conclusion, the conflict of the principle of prohibition of abuse of law with the principles of in dubio pro fisco and in dubio pro lebertate is pointed out. ER -
NECKÁŘ, Jan. Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition. \textit{Analysis and Studies CASP}. Warsaw: Centre for Analyses and Studies of Taxation SGH, 2023, roč.~16, č.~2, s.~9-18. ISSN~2451-0475.
|