Zneužití práva důchodci při uplatnění slevy na dani
| Title in English | Abuse of Law by Pensioners Applying for Basic Tax Relief |
|---|---|
| Authors | |
| Year of publication | 2015 |
| Type | Article in Proceedings |
| Conference | Dny práva 2014 - Days of Law 2014: Část VIII. Zneužití práva a svévole při veřejné finanční činnosti |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.law.muni.cz/sborniky/dny_prava_2014/financni_pravo.pdf |
| Field | Law sciences |
| Keywords | tax law; abuse of law; personal income tax; tax relief |
| Description | The paper deals with possible abuse of law by pensioners those gave up their retirement pension in order to preserve the right to basic tax relief in case of personal income tax. In addition to the general characteristics of the abuse of law in tax law, the paper includes analysis of relevant case law of the Constitutional Court (with which the author does not agree) and its negative impacts in practice. |
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