Abuse of Law - Influence of Case Law of Court of Justice of the European Union on the Taxation in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F15%3A%230000210" target="_blank" >RIV/29142890:_____/15:#0000210 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Abuse of Law - Influence of Case Law of Court of Justice of the European Union on the Taxation in the Czech Republic
Original language description
This contribution deals with the abuse of tax law concept as it was defined in case law of the Court of Justice of the European Union and by Czech courts. The main aim of the contribution is to confirm or disprove the hypothesis that abuse of law conceptas it was introduced by Czech courts is not in line with case law of the Court of Justice of the European Union, and to determine how it can influence Czech taxation. Both the jurisprudence of the Court of Justice of the European Union and Czech highestcourts is analysed. For the sake of clarity, the case law in all chapters is divided into value added tax area and direct taxation. There are highlighted the different conditions of abuse of value added tax law and direct tax law as defined by the Courtof Justice of the European Union, and its application, resp. non-application to Czech case law. The paper uses standard methods of scientific work, as methods of description, synthesis, deduction and induction and also comparative analys
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
System of Financial Law : System of Tax Law : Conference Proceedings
ISBN
978-80-210-7827-7
ISSN
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e-ISSN
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Number of pages
20
Pages from-to
192-211
Publisher name
MU, Brno
Place of publication
Czech Republic
Event location
Czech Republic, Brno
Event date
Jan 1, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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