The General Anti-Avoidance Rule in Czech case law

CZUDEK, Damian. The General Anti-Avoidance Rule in Czech case law. Analysis and Studies CASP. Warsaw: Centre for Analyses and Studies of Taxation SGH, 2023, roč. 16, č. 2, s. 19-27. ISSN 2451-0475.

Základní údaje

• Originální název: The General Anti-Avoidance Rule in Czech case law
• Autoři: CZUDEK, Damian (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: Publikovaný článek
• Kód RIV: RIV/00216224:14220/23:00133724
• Organizační jednotka: Právnická fakulta
• Klíčová slova anglicky: General Anti-Avoidance Rule; tax benefit; purpose of the law; conduct; taxpayer; tax administrator
• Příznaky: Mezinárodní význam, Recenzováno

Anotace

The General Anti-Avoidance Rule is a globally widespread principle applied in the tax administration framework that is supposed to act as a safety brake against the taxpayer’s conduct, which, although formally fulfills the letter of the law, is contrary to its purpose. The provisions of Article 6 of Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, as amended, establishes the obligation of the Member States of the European Union to implement the General Anti-Avoidance Rule against abuse of the tax regime of corporate income tax. However, each country implements it differently. The aim of this article is not only to acquaint the reader with the approach chosen by the Czech legislator but also to point out the development of the application of this principle in Czech tax law.