Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition

NECKÁŘ, Jan. Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition. Analysis and Studies CASP. Warsaw: Centre for Analyses and Studies of Taxation SGH, 2023, roč. 16, č. 2, s. 9-18. ISSN 2451-0475.

Základní údaje

• Originální název: Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition
• Autoři: NECKÁŘ, Jan (203 Česká republika, garant, domácí).
• Vydání: Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2023, 2451-0475.

Další údaje

• Originální jazyk: angličtina
• Typ výsledku: Článek v odborném periodiku
• Obor: 50501 Law
• Stát vydavatele: Polsko
• Utajení: není předmětem státního či obchodního tajemství
• WWW: Open access článku
• Kód RIV: RIV/00216224:14220/23:00133570
• Organizační jednotka: Právnická fakulta
• Klíčová slova česky: Zásada zákazu zneužití práva; nullum tributum sine lege; ústava; správa daní; daň
• Klíčová slova anglicky: General Anti-Avoidance Rule; nullum tributum sine lege; constitution; tax administration; tax
• Štítky: rivok
• Příznaky: Recenzováno

Anotace

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.