Anatocism in the Czech Tax Law

• Authors: Michael Feldek

Abstracts

EN

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.

Keywords

EN

tax; law; tax administration; interest; anatocism; judicial review

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2022
• Volume: 25
• Issue: 1
• Pages: 179-186

Dates

published

2022

Contributors

author

Michael Feldek

• Masaryk University

Identifiers

Biblioteka Nauki

2151011