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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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Description
  • Abuse of Czech tax law is legal concept developed by the Supreme Administrative Court under the influence of the Constitutional Court of the Czech Republic and Court of Justice of the European Union. This legal concept can be used as a basis for challenging tax treatment which is otherwise fuly compliant with wording of the law. What is recent practice of tax administrators and courts in this field? The purpose of this paper is to find definition of abuse of Czech tax law in judgments of Czech courts.
  • Abuse of Czech tax law is legal concept developed by the Supreme Administrative Court under the influence of the Constitutional Court of the Czech Republic and Court of Justice of the European Union. This legal concept can be used as a basis for challenging tax treatment which is otherwise fuly compliant with wording of the law. What is recent practice of tax administrators and courts in this field? The purpose of this paper is to find definition of abuse of Czech tax law in judgments of Czech courts. (en)
Title
  • Abuse of Tax Law in Judicial Decisions of Czech Courts
  • Abuse of Tax Law in Judicial Decisions of Czech Courts (en)
skos:prefLabel
  • Abuse of Tax Law in Judicial Decisions of Czech Courts
  • Abuse of Tax Law in Judicial Decisions of Czech Courts (en)
skos:notation
  • RIV/29142890:_____/14:#0000160!RIV15-MSM-29142890
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • N
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 1377
http://linked.open...ai/riv/idVysledku
  • RIV/29142890:_____/14:#0000160
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • law enforcement; tax evasion; jurisprudence; abuse of law (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [D96A72FE6E39]
http://linked.open...v/mistoKonaniAkce
  • Prague, CZECH REPUBLIC
http://linked.open...i/riv/mistoVydani
  • Prague, CZECH REPUBLIC
http://linked.open...i/riv/nazevZdroje
  • Proceedings of the 19th International Conference Theoretical and Practical Aspects of Public Finance 2014
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Skalická, Hana
http://linked.open...vavai/riv/typAkce
http://linked.open...ain/vavai/riv/wos
  • 000348877900029
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Wolters Kluver
https://schema.org/isbn
  • 978-80-7478-534-4
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