Abstract
With effect from 1 April 2019 complex novelization of several tax legal acts has been implemented in the Czech legal environment and published in the Collection of Laws as Act No. 80/2019 Coll., which amends some legal acts in the area of taxes and some other legal acts. This legal novelization brought bundle of changes with respect to implementation of EU Council Directive No. 2016/1164 of 12 July 2016 which sets out legal rules against tax avoidance practices which directly affect the functions of the internal market (hereinafter ATAD).
Within the article will be mainly reviewed General Anti-Abuse Rule (hereinafter GAAR) as a direct implication of ATAD implementation and also other selected Anti-Tax Avoidance rules. The purpose of this article is not only brief summary and description of main purposes for implementation of Anti-Tax Avoidancerules in the Czech legal system, but also indication of implementation impact on the application practice (eg. change of corporate tax schemes, procedures and decisions of Tax Authorities, court decisions etc.).