<abstract xmlns="http://www.w3.org/1999/xhtml"><p> Aim of this article is to point out the recent development of the principle of abuse of rights in tax and administrative law. Subject of this article is not abuse of discretion, abuse of rule of law, abuse of power or eventual other abuses. Although abuse of rights is traditionally category of private law, we could observe application of this institute in European public law including the Czech public law.</p></abstract>

Aim of this article is to point out the recent development of the principle of abuse of rights in tax and administrative law. Subject of this article is not abuse of discretion, abuse of rule of law, abuse of power or eventual other abuses. Although abuse of rights is traditionally category of private law, we could observe application of this institute in European public law including the Czech public law.

The Abuse of Rigts in Tax and Administrative Law

International and Comparative Law Review

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"The Abuse of Rigts in Tax and Administrative Law"}

Aim of this article is to point out the recent development of the principle of abuse of rights in tax and administrative law. Subject of this article is not...

The Abuse of Rigts in Tax and Administrative Law

Published Online: Jan 24, 2018

Page range: 125 - 144

DOI: https://doi.org/10.1515/iclr-2016-0100

Keywords
abuse of law, abuse of rights, contra legem, in fraudem legis, dissimulation, principles, principle-based legislation, intention

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The Abuse of Rigts in Tax and Administrative Law

Published Online: Jan 24, 2018

Page range: 125 - 144

DOI: https://doi.org/10.1515/iclr-2016-0100

Keywordsabuse of law, abuse of rights, contra legem, in fraudem legis, dissimulation, principles, principle-based legislation, intention

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
abuse of law, abuse of rights, contra legem, in fraudem legis, dissimulation, principles, principle-based legislation, intention