Open AccessAnatocism in the Czech Tax Law
Author(s) -
Michael Feldek
Publication year - 2022
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.22.011.15661
Subject(s) - czech , legislation , tax law , law , political science , supreme court , law and economics , economics , tax reform , philosophy , linguistics
The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order. The aim of this paper is to assess the outcome of the above-mentioned disputes and to determine whether the current legislation still allows taking interest on interest in tax law. Author draws conclusions mainly from case law of the Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.