Zákaz zneužití práva v daňové oblasti na příkladu korunových dluhopisů

This bachelor’s thesis deals with the application of the principle of prohibition of abuse of law in taxation using the example of crown bonds. The aim of the thesis is to define the boundary between legitimate tax optimization and abuse of law and to analyse the approach of the tax administration and administrative courts to this issue. The thesis focuses on the concept of abuse of law, the legal regulation of crown bonds, relevant case law and the control activities of Financial Administration of the Czech republic. The empirical part analyses data from an analytical dataset published by the Financial Administration of the Czech republic concerning the issuance of crown bonds and related control procedures. The analysis shows that the tax administration carried out extensive control activities involving various types of procedures, while additional tax assessments exceeded CZK 2.9 billion in total. The thesis further demonstrates that the decisive criterion in assessing abuse of law is the existence of a genuine economic reason for the transaction and its compliance with the purpose and intent of tax legislation. In the case of crown bonds, the key criterion is the existence of a genuine need for external financing and the economic substance of the transaction, while each case must be assessed individually.