The Concept of Abuse of Law within the Context of Tax Law

This thesis examines the concept of abuse of law in the field of taxation and its application in Czech administrative and judicial practice. The theoretical part defines the substance, function, and systematic position of the prohibition of abuse of law, traces its development from its origins in private law to its current incorporation into the Tax Code, and analyses how this doctrine has been shaped by the case law of the Court of Justice of the European Union and the Czech administrative courts, particularly through the two-part test adopted from EU jurisprudence. The practical part uses the example of so-called one-crown bonds to demonstrate how the concept is applied in practice. An analysis of a selected sample of decisions identifies the key characteristics that tax authorities and courts consider typical indicators of abusive schemes, while also outlining the boundary between legitimate business financing on one hand and law abusing conduct on the other hand. The conclusion of the thesis consists of the summary of the practical implications of the analysis and recommendations on how taxpayers may minimise the risk that their transactions will be assessed as abusive.