Abuse of Tax Law in Judicial Decisions of Czech Courts
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F14%3A%230000160" target="_blank" >RIV/29142890:_____/14:#0000160 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Abuse of Tax Law in Judicial Decisions of Czech Courts
Original language description
Abuse of Czech tax law is legal concept developed by the Supreme Administrative Court under the influence of the Constitutional Court of the Czech Republic and Court of Justice of the European Union. This legal concept can be used as a basis for challenging tax treatment which is otherwise fuly compliant with wording of the law. What is recent practice of tax administrators and courts in this field? The purpose of this paper is to find definition of abuse of Czech tax law in judgments of Czech courts.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 19th International Conference Theoretical and Practical Aspects of Public Finance 2014
ISBN
978-80-7478-534-4
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
267-277
Publisher name
Wolters Kluver
Place of publication
Prague, CZECH REPUBLIC
Event location
Prague, CZECH REPUBLIC
Event date
Jan 1, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000348877900029