Anatocism in the Czech Tax Law
Anatocism in the Czech Tax Law
Author(s): Michael FeldekSubject(s): Public Law, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Administrative Law
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: tax; law; tax administration; interest; anatocism; judicial review;
Summary/Abstract: 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.
Journal: Financial Law Review
- Issue Year: 25/2022
- Issue No: 1
- Page Range: 179-186
- Page Count: 8
- Language: English