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

J 2023

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

NECKÁŘ, Jan

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

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50501 Law

Stát vydavatele

Polsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

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

Změněno: 25. 3. 2024 12:51, Mgr. Petra Georgala

Anotace

V originále

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.

Citovat

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.

@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.

Podrobný výpis o publikaci