Abstract
The aim of this article is to analyse the meaning of the provisions regarding the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market that shall be transposed into the Czech legal order. It is necessary to understand what meaning these provisions have in order to rightly transpose this directive.
This is also important for any following interpretation and application of the provisions that will be transposing the directive.