Return to search

Analýza judikatury z pohledu zneužití či obcházení daňového práva / Analysis of case law from the perspective of abuse or circumvention of the tax law

Everyone seeks to minimize his tax liability. Generally, we can say that reducing the tax burden takes several forms. In this diploma thesis I deal with specific area - "tax avoidance", which is properly defined in the first chapter. Analysis and subsequent synthesis of the jurisprudence of the Supreme Administrative Court evaluates the current state of interpretation and usefulness of individual instruments by the tax authorities "correct" avoidant behavior of taxpayers. Interpretation of Czech courts is supplemented by a specific key court decisions of the European Court of Justice, defining the rules of one particular instrument. Finally, a Czech tax policy recommendation on the need for adaptation and mainly the general principle against tax avoidance in the Czech tax law could be found at the end of this thesis.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:12256
Date January 2008
CreatorsRůžičková, Tereza
ContributorsKubátová, Květa, Schvábová, Andrea
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

Page generated in 0.0018 seconds