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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

20

Strana od-do

192-211

Název nakladatele

MU, Brno

Místo vydání

Czech Republic

Místo konání akce

Czech Republic, Brno

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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