Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F23%3A00133570" target="_blank" >RIV/00216224:14220/23:00133570 - isvavai.cz</a>

Výsledek na webu

<a href="https://econjournals.sgh.waw.pl/ASCASP/article/view/4336/4270" target="_blank" >https://econjournals.sgh.waw.pl/ASCASP/article/view/4336/4270</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition

Popis výsledku v původním jazyce

The principle of abuse of law is expressly regulated in the Czech Republic as one of the basic legal principles in the field of tax law and tax administration. However, its applica-tion is not unlimited and is restricted by the constitutional limits of tax imposition. The article aims to define the limits of its application from the perspective of constitutional conformity. The paper points out the very anchoring of the principle in the legal system, including relevant case law, and analyses possible situations of its application from the perspective of the actions of tax subjects. An integral part of the article is the presenta-tion of specific tax law issues where the principle of the prohibition of abuse of law has been applied across the board in the Czech Republic. In the conclusion, the conflict of the principle of prohibition of abuse of law with the principles of in dubio pro fisco and in dubio pro lebertate is pointed out.

Název v anglickém jazyce

Application of the Principle of Abuse of Law from the Perspective of the Czech Constitutional Limitation of Tax Imposition

Popis výsledku anglicky

The principle of abuse of law is expressly regulated in the Czech Republic as one of the basic legal principles in the field of tax law and tax administration. However, its applica-tion is not unlimited and is restricted by the constitutional limits of tax imposition. The article aims to define the limits of its application from the perspective of constitutional conformity. The paper points out the very anchoring of the principle in the legal system, including relevant case law, and analyses possible situations of its application from the perspective of the actions of tax subjects. An integral part of the article is the presenta-tion of specific tax law issues where the principle of the prohibition of abuse of law has been applied across the board in the Czech Republic. In the conclusion, the conflict of the principle of prohibition of abuse of law with the principles of in dubio pro fisco and in dubio pro lebertate is pointed out.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

Analysis and Studies CASP

ISSN

2451-0475

e-ISSN

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Svazek periodika

16

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

10

Strana od-do

9-18

Kód UT WoS článku

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EID výsledku v databázi Scopus

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