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, vol. 16, No 2, p. 19-27. ISSN 2451-0475.

Basic information

• Original name: The General Anti-Avoidance Rule in Czech case law
• Authors: CZUDEK, Damian (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: Publikovaný článek
• RIV identification code: RIV/00216224:14220/23:00133724
• Organization unit: Faculty of Law
• Keywords in English: General Anti-Avoidance Rule; tax benefit; purpose of the law; conduct; taxpayer; tax administrator
• Tags: International impact, Reviewed

Abstract

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.