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

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

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Poland

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

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

Abstract

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, vol. 16, No 2, p. 9-18. ISSN 2451-0475.

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   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}
}

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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, vol.~16, No~2, p.~9-18. ISSN~2451-0475.

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