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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
General Anti-Abuse Rule
 Vraštil, Martin ; Sejkora, Tomáš (advisor) ; Kotáb, Petr (referee)
GeneralAnti-Abuse Rule Abstract This thesis first deals in general terms with the basic classification of taxpayers' strategies for reducing their taxes based on compliance of these strategies with the law. It then focuses on the legislative responses having the form of General Anti-Avoidance Rule of the supranational and the state entities which are most relevant in relation to Czech taxpayers. These are the General Anti-Avoidance Rules contained in the sources of European Union law and the General Anti-Avoidance Rules contained in the legal order of the Czech Republic. The aim of this thesis is to determine the content of the General Anti-Avoidance Rule and thus to answer the question of what this measure truly is. This aim is achieved by analysing relevant sources of law and secondary literature, by describing the content of the European and Czech General Anti-Avoidance Rules and by comparing them with each other. In the chapter which is dealing with General Anti-Avoidance Rules in the European Union, this thesis first focuses on the historical development of various forms of General Anti-Avoidance Rules in European Union law. In this chapter the author then describes the particular components of a European General Anti-Avoidance Rules, which precisely represent the procedural steps a tax authority...
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