The Anti-abuse Rule and Related Tax Administration Principles Written in the Tax Code

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15220%2F19%3A73600164" target="_blank" >RIV/61989592:15220/19:73600164 - isvavai.cz</a>
Result on the web
<a href="https://obd.upol.cz/id_publ/333180050" target="_blank" >https://obd.upol.cz/id_publ/333180050</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Anti-abuse Rule and Related Tax Administration Principles Written in the Tax Code
Original language description
The tendency to increasingly apply the principle of prohibition of abuse of tax law is clear in the domestic, European and international context. This paper deals with the principle of the prohibition of the abuse of tax law in terms of principles that are specified directly in the Tax Code (Act No. 280/2009 Sb.). This year, the general anti-abuse rule should become a part of the Tax Code.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
European Financial Law in Times of Crisis of the European Union
ISBN
978-615-6020-42-0
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
545-555
Publisher name
Ludovika University Press Non-Profit Ltd.
Place of publication
Budapest,
Event location
Praha
Event date
Sep 20, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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