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A Few Remarks on the Implementation of EU GAAR in the Czech Tax Law



Druh Další prezentace na konferencích
Fakulta / Pracoviště MU

Právnická fakulta

Popis This contribution deals with the implementation of a general anti-abuse rule contained in the Anti-Tax Avoidance Directive and the Commission’s 2016 Common Corporate Tax Base Directive proposal. Author considers the Czech de lege lata and its compliance with implementation requirements. Therefore, the main aim of this contribution is to verify the hypothesis that the EU directives necessitate a material change of the Czech law. The scientific methods used are description for introducing the GAAR contained in ATAD and de lege lata and critical analysis to examine whether the current practice complies with EU law requirements.
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