The Abuse of Rights in Tax and Administrative Law

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15220%2F11%3A33118229" target="_blank" >RIV/61989592:15220/11:33118229 - 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

The Abuse of Rights in Tax and Administrative Law

Original language description

Aim of this article is to point out the recent development of the principle of abuse of rights in tax and administrative law. Subject of this article is not abuse of discretion, abuse of rule of law, abuse of power or eventual other abuses. Although abuse of rights is traditionally category of private law, we could observe application of this institute in European public law including the Czech public law.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AG - Legal sciences

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2011

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

International and Comparative Law Review

ISSN

1213-8770

e-ISSN

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Volume of the periodical

11

Issue of the periodical within the volume

1

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

20

Pages from-to

119-138

UT code for WoS article

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EID of the result in the Scopus database

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