The General Anti-Avoidance Rule in Czech case law

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F23%3A00133724" target="_blank" >RIV/00216224:14220/23:00133724 - isvavai.cz</a>

Výsledek na webu

<a href="https://econjournals.sgh.waw.pl/ASCASP/article/view/4337" target="_blank" >https://econjournals.sgh.waw.pl/ASCASP/article/view/4337</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The General Anti-Avoidance Rule in Czech case law

Popis výsledku v původním jazyce

The General Anti-Avoidance Rule is a globally widespread principle applied in the tax administration framework that is supposed to act as a safety brake against the taxpayer’s conduct, which, although formally fulfills the letter of the law, is contrary to its purpose. The provisions of Article 6 of Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, as amended, establishes the obligation of the Member States of the European Union to implement the General Anti-Avoidance Rule against abuse of the tax regime of corporate income tax. However, each country implements it differently. The aim of this article is not only to acquaint the reader with the approach chosen by the Czech legislator but also to point out the development of the application of this principle in Czech tax law.

Název v anglickém jazyce

The General Anti-Avoidance Rule in Czech case law

Popis výsledku anglicky

The General Anti-Avoidance Rule is a globally widespread principle applied in the tax administration framework that is supposed to act as a safety brake against the taxpayer’s conduct, which, although formally fulfills the letter of the law, is contrary to its purpose. The provisions of Article 6 of Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, as amended, establishes the obligation of the Member States of the European Union to implement the General Anti-Avoidance Rule against abuse of the tax regime of corporate income tax. However, each country implements it differently. The aim of this article is not only to acquaint the reader with the approach chosen by the Czech legislator but also to point out the development of the application of this principle in Czech tax law.

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

N - Vyzkumna aktivita podporovana z neverejnych zdroju

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

9

Strana od-do

19-27

Kód UT WoS článku

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EID výsledku v databázi Scopus

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