The Anti-abuse Rule and Related Tax Administration Principles Written in the Tax Code

Abstract

The tendency to increasingly apply the principle of prohibition of abuse of tax law is clear in the domestic, European and international context. This paper deals with the principle of the prohibition of the abuse of tax law in terms of principles that are specified directly in the Tax Code (Act No. 280/2009 Sb.). This year, the general anti-abuse rule should become a part of the Tax Code.