Publication details
Anatocism in the Czech Tax Law
| Authors | |
|---|---|
| Year of publication | 2022 |
| Type | Article in Periodical |
| Magazine / Source | Financial Law Review |
| MU Faculty or unit | |
| Citation | |
| Web | Open access časopisu |
| Keywords | tax; law; tax administration; interest; anatocism; judicial review |
| Description | The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order. The aim of this paper is to assess the outcome of the above-mentioned disputes and to determine whether the current legislation still allows taking interest on interest in tax law. Author draws conclusions mainly from case law of the Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method. |