Abuse of law in taxes - abstract The author has decided to choose this particular topic as it concerns her occupations as tax advisor. The doctrine of abuse of law is actually becoming more frequent not only in the tax cases decided by the Court of Justice of the European Union, by the Czech Supreme Administrative Court and lower Czech courts but also often occurs in the regular tax proceeding conducted by all levels of the Czech tax administration. The aim of the author was to analyse the doctrine and try to develop a practical instrument for decision making of common Czech taxpayers. The thesis is decided in two parts and conclusion. In the first part, the doctrine of abuse of law and related concepts as tax avoidance, tax evasion, substance-over-form rule, sham transactions and tax optimization in the Czech law theory and legislation is analysed, in second chapter the author has looked more closely into cases decided by Czech courts. In the third chapter are analysed the most important cases concerning abuse of law decided by the Court of Justice of the European Union. In second part of the thesis are commented some practical measures to avoid harmful tax planning arrangements used as in the Czech republic as abroad, including the recently adopted BEPS Action Plan of OECD which refers to tax planning...

Resume in English Name of the thesis: Abuse of law in Czech legislature and judicature Abstract: The submitted thesis analyses the development and the way of using, the principle of prohibition of abuse of law, in the field of Czech tax law. The thesis is dedicated not only to the development but also to the subsequent use of this principle in the judicature and legislation. Emphasis is placed on the judicature, which has undergone considerable progress. The thesis chapter defines fundamental terms and provides the essential explanation of them. This is needed for the further interpretation of the concept of the prohibition of abuse of law. Furthermore, the thesis deals with the regulations in force, which might be connected to this principle. Next topic in the thesis is the probable effect of this principle with other legal ideologies or institutes, such as legal certainty, legitimate expectation, and others. The subject matter of the thesis is dedicated to the study of the principle in present day application with a reflection to the common appearance in the individual fields of tax law and to the specifics of them. Considering the membership of the Czech Republic in the European Union, an analysis of the principle is made on the scope of the regulation within this context. The principle is used as an...

- 1 - Abstract The purpose of my thesis is to characterize and analyze the doctrine of abuse of rights in relation to the tax law. The second objective of this thesis is to make a conclusion if the current legal regulation of this doctrine is sufficient in the Czech legal system. The thesis is devided into six chapters in accordance with the topics. The first chapter proposes notions of "tax" and "tax law" and then describes interpretation of tax law. The second chapter deals with issue, what kind of right is abused. Following chapter is important because it differentiates among the notions of real content of legal acts, circumvention of the law, and tax optimization in relation to abuse of law. The crucial part of this thesis is chapter four called "Abuse of Law" which concerns the detailed introduction to the abuse of law doctrine. This chapter contains five subchapters, when the second one deals with the general principle of prohibition of abuse of rights of European law and following subchapters compare Czech and French legal regulation of the abuse of tax law. The last subchapter describes procedure of Czech tax administrator to combat abuses of tax law. The fifth chapter contains deeper analysis of cases of abuse of tax law. There are analysed two cases of the European Court of Justice and some cases...

Abuse of Public Law in Judicial Decisions This thesis discusses the relevance and meaning of the principle of "abuse of law" in Czech public law, and consists of six chapters. A brief opening chapter sets out the aim of the thesis, namely to provide a theoretical analysis of the concept of abuse of law, using conclusions that are established in Czech jurisprudence. The second chapter deals with the substantial rulings of the Czech Supreme Court viewing the abuse of law concept in terms of civil law, because the abuse of law principle came to light firstly in Czech civil law. The prospective enactment of the abuse of law principle in the Czech Civil Code Bill is also mentioned. The third chapter is crucial to this thesis, and reflects the approach of the Czech Supreme Administrative Court (the SAC) to the doctrine of abuse of law. The first Czech ruling in which the concept of the abuse of tax law occurred was Divers, no. 1 Afs 107/2004 - 48. In Divers, the SAC construed a very in-depth argument supporting the applicability of the abuse of law principle to the field of taxation (which is part of public law). Then the process during which the SAC developed the abuse of law concept in its rulings, including the first application of the Halifax two-stage abuse test is described. The parallel concepts...

Abuse of law in taxes - abstract The author has decided to choose this particular topic as it concerns her occupations as tax advisor. The doctrine of abuse of law is actually becoming more frequent not only in the tax cases decided by the Court of Justice of the European Union, by the Czech Supreme Administrative Court and lower Czech courts but also often occurs in the regular tax proceeding conducted by all levels of the Czech tax administration. The aim of the author was to analyse the doctrine and try to develop a practical instrument for decision making of common Czech taxpayers. The thesis is decided in two parts and conclusion. In the first part, the doctrine of abuse of law and related concepts as tax avoidance, tax evasion, substance-over-form rule, sham transactions and tax optimization in the Czech law theory and legislation is analysed, in second chapter the author has looked more closely into cases decided by Czech courts. In the third chapter are analysed the most important cases concerning abuse of law decided by the Court of Justice of the European Union. In second part of the thesis are commented some practical measures to avoid harmful tax planning arrangements used as in the Czech republic as abroad, including the recently adopted BEPS Action Plan of OECD which refers to tax planning...

A doutrina internacional costuma conceituar o \"forum shopping\" como a escolha da jurisdição mais favorável ao demandante, nas hipóteses em que haja competências internacionais concorrentes. Toda uma série de fenômenos trazidos com a globalização (sejam eles políticos, sociais ou econômicos) repercute concretamente no direito internacional privado, ampliando as possibilidades de litígios em escala mundial, e trazendo consigo diversas inquietações. O exercício dessa mesma opção em jurisdições estrangeiras, ao longo do tempo, tem levado a doutrina e a jurisprudência internacional a qualificar o forum shopping quer como um abuso do direito processual quer como um direito potestativo legítimo do demandante. A proposta deste trabalho é a análise do fenômeno no âmbito do direito internacional privado, com enfoque nos efeitos de ordem material e processual que refletem nos conflitos instaurados no Brasil e no estrangeiro, analisando-se casos de repercussão internacional. / The international doctrine usually conceptualizes forum shopping as the choice of jurisdiction more favorable to the plaintiff, in the hypothesis where there is international concurrent jurisdictions. A whole series of phenomena brought with the globalization (whether political, social or economic) reverberate concretely in the private international law, expanding the possibilities of disputes in a worldwide scale, bringing with itself several concerns. The exercise of such option in foreign jurisdictions, through out the time, has led the international doctrine and jurisprudence to qualify the forum shopping either as an abuse of procedural right either as a legitimate potestative right of the plaintiff. The purpose of this work is the analysis of the phenomenon in the context of private international law, focusing on the effects of substantive and procedural order that reflect in the conflicts filed in Brazil and in abroad, analyzing the cases of international repercussions.

Opioid dependence and opioid related deaths are a public health problem which the United States Centers of Disease Control have declared an epidemic. While opioid agonist therapy for opioid addiction has been accepted as the most effective treatment for opioid dependence among academics, and office based buprenorphine treatment has been available in the Unites States for over 10 years, OB buprenorphine faces many barriers to widespread adoption. Empirical data on the geographic distribution of physicians able to prescribe buprenorphine and the prescribing patterns of those physicians show considerable unevenness in access and utilization of treatment services. Federal-level policies have recently been implemented to expand access to opioid agonist therapy, but the medium and long term impacts of these policy changes on individual outcomes, public health, and geographic access equity are not yet clear. This dissertation compares two recent federal level policies on expanding access to buprenorphine treatment: raising the regulatory limit on the number of patients a provider can treat (implemented July, 2016), and extending prescribing privileges to nurse practitioners and physician assistants (implemented February, 2017), using an empirically supported Agent Based Simulation model. Policies are assessed by a novel, at-a-glance, quantitative access equity metric: the Spatial Potential Access Gini Index, in addition to year-end treatment utilization, opioid overdose deaths, and the amount of illicit medication diversion. In the simulation, expanding access by increasing the patient limit did not result in more equitable spatial access, while extending prescribing to NPs and PAs increased both utilization and spatial access equity. This is likely due to empirically supported model assumptions that NPs and PAs providing primary care often serve in medically underserved areas including rural and remote regions. Extending prescribing to these practitioners opens up new treatment locations changing the spatial distribution of treatment opportunities. Changing patient limits does not change the overall spatial distribution of services, so spatial access equity does not change even if overall treatment supply gets better or worse. The primary contribution of this work is the Spatial Potential Access Lorenz Curve and the Spatial Potential Access Gini Index, measures that aggregate individual-level Spatial Potential Access Scores commonly used in health care geography to map and identify areas of access disparity within a region. The equitability of Spatial Potential Access is calculated by using the Lorenz Curve, which is commonly used to characterize the distribution of wealth or income in a society, from which a Gini Index is calculated. The Spatial Potential Access Gini Index allows for direct comparison of complex quantitative information about the geographic distribution of supply and demand in a region with other regions, or in response to policies that impact supply or demand within the region. The measure has potential applications in simulation studies on the spatial allocation of services, allowing equity assessment of policy alternatives, as well as in empirical work, allowing equity comparisons of different regions, or in hybrid studies in which policy experiments are conducted on data-rich maps.

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Thesis (Ph. D.)--University of Canterbury, 2006. / Typescript (photocopy). Includes bibliographical references (p. 457-497). Also available via the World Wide Web.

Thesis (M.S.)--University of Wisconsin-Madison, 1996. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 154-165).