Publication details
Legalita aplikace zneužití práva v daňovém právu
| Title in English | Legality and application of the legal abuse concept in tax law |
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| Authors | |
| Year of publication | 2016 |
| Type | Article in Proceedings |
| Citation | |
| Field | Law sciences |
| Keywords | application of the law , judicature, legal principles, abuse of rights, the legislature, tax management. |
| Description | The paper entitled “ Legality and application of the legal abuse concept in tax law ” focuses on the present situation of using the legal abuse concept in tax law. Its immodest aim is not only to provide theoretical analysis of the issue, but also to provoke expert discussion over the legality of the legal abuse concept application by bot h tax administrators and administrative courts. |