Publication at Faculty of Law |
2015
Abstract
The author brings his ideas about issues relating to abuse of law in tax legislation and about evolution of practise of courts in the tax branch that includes prohibition of abuse of law. Author analyses legal institutes of a dissimulation of legal action, a circumvention of legal action and an abuse of law.
The author justifies the possibility of their application in situation as the aggressive tax planning, or in general in any kind of situation when a tax subject decreases his tax duty in illegal way.