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, vol. 16, No 2, p. 9-18. ISSN 2451-0475.
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Basic information
Original name Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition
Authors NECKÁŘ, Jan (203 Czech Republic, guarantor, belonging to the institution).
Edition Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2023, 2451-0475.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50501 Law
Country of publisher Poland
Confidentiality degree is not subject to a state or trade secret
WWW Open access článku
RIV identification code RIV/00216224:14220/23:00133570
Organization unit Faculty of Law
Keywords (in Czech) Zásada zákazu zneužití práva; nullum tributum sine lege; ústava; správa daní; daň
Keywords in English General Anti-Avoidance Rule; nullum tributum sine lege; constitution; tax administration; tax
Tags rivok
Tags Reviewed
Changed by Changed by: Mgr. Petra Georgala, učo 32967. Changed: 25/3/2024 12:51.
Abstract
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.
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