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Sleva na dani u pracujících starobních důchodců z pohledu zneužití práva

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Title in English Abuse of law in the case of tax reduction for working pensioners


Year of publication 2014
Type Article in Periodical
Magazine / Source MUNI Law Working Paper
MU Faculty or unit

Faculty of Law

Field Law sciences
Keywords Tax reduction, Abuse of Law, Pensioners, Act.
Description The article deals with the entitlement for a tax reduction in personal income tax for pensioners in terms of the principle of prohibition of abuse of rights. The abuse of tax law has recently been very frequently used as an argument of tax authorities when assessing the conduct and behavior of taxpayers looking to reduce their tax liability. An abuse of rights is regarded as a conduct of a procedural nature, for example repeated requests for extensions as well as (alleged) infringement of substantive tax rules. In these situations, the taxpayer proceeds exactly according to the law but his approach is subsequently questioned by the tax authority that even though the law was indeed observed, there was an abuse of rights by the taxpayer and the intended objectives of the legislation were not fulfilled. Since the beginning of 2013, the abuse of rights has often been discussed in connection with the interruption of pensions by pensioners for January 1, 2013. The aim of the text was to highlight the consequences of such actions and try to answer the question whether the principle of prohibition of abuse of rights was violated, whether it is a violation of the law, or whether the conduct of the tax payers was in accordance with the law.
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