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  3. Annual Center Review
  4. Annual Center Review, 2019-2020, nr 12-13

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    • Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/10867
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    Pole DCWartośćJęzyk
    dc.contributor.authorKappel, Jiří-
    dc.date.accessioned2021-05-07T10:07:27Z-
    dc.date.available2021-05-07T10:07:27Z-
    dc.date.issued2020-
    dc.identifier.citationAnnual Center Review, nr 12-13, 2019-2020, s. 49-53pl
    dc.identifier.issn1899-5942-
    dc.identifier.urihttp://hdl.handle.net/11320/10867-
    dc.description.abstractThis contribution focuses on an economic impact of the pandemic on Czech taxpayers in the context of the rule limiting deductibility of net financial expenses and thin capitalization rule. For this purpose, a hypothesis is proposed that these rules may in fact increase the negative economic impact of the pandemic.pl
    dc.language.isoenpl
    dc.publisherThe Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystokpl
    dc.rightsUznanie autorstwa-Na tych samych warunkach 3.0 Polska*
    dc.rights.urihttp://creativecommons.org/licenses/by-sa/3.0/pl/*
    dc.subjecttax lawpl
    dc.subjectinterest tax deductibility limitationpl
    dc.subjectthin capitalizationpl
    dc.titleA few remarks on Czech interest limitation rules in the context of pandemicpl
    dc.typeArticlepl
    dc.rights.holderUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0);-
    dc.identifier.doi10.15290/acr.2019-2020.12-13.09-
    dc.description.Emailkappel@mail.muni.czpl
    dc.description.BiographicalnoteJiří Kappel - Mgr. Ing. PhD candidate at Faculty of Law, Masaryk University and practicing tax lawyer at EY s.r.o. focusing on international, European and Czech tax law and frequently publishing both in domestic and foreign specialized journals.pl
    dc.description.AffiliationMasaryk University, Czech Republicpl
    dc.description.referencesCountry report on the Czech Republic. International Monetary Fund [online], https://www.imf.org/en/Countries/CZE#countrydata, access as of 1 November 2020.pl
    dc.description.referencesCOVID-19 will cause firms to borrow over five times the amount in 2020 than in 2019, with many unlikely to start repaying until 2022 [online], https://www.ey.com/ en_uk/news/2020/11/covid-19-will-cause-firms-to-borrow-over-five-times-the-amount-in-2020-than-in-2019-with-many-unlikely-to-start-repaying-until-2022, access as of 26 October 2020.pl
    dc.description.referencesDourado A. (2017), The Interest Limitation Rule in the Anti-Tax Avoidance Directive (ATAD) and the Net Taxation Principle “EC Tax Review” vol. 26, issue 3.pl
    dc.description.referencesEY Tax COVID-19 Response Tracker. Ernst & Young. [online], https://www.ey.com/en_gl/tax/how-covid-19-iscausing-governments-to-adopt-economic-stimulus--, access as of 26 October 2020.pl
    dc.description.referencesGDP Preliminary Estimate – 3rd quarter of 2020. Czech Statistical Office [online], https://www.czso.cz/csu/czso/ari/gdp-preliminary-estimate-3rd-quarter-of-2020, access as of 1 November 2020.pl
    dc.description.referencesHillmann L., Hoehl R. (2018), Interest Limitation Rules: At a Crossroads between National Sovereignty and Harmonization “European Taxation” vol. 58, issue 4.pl
    dc.description.referencesHrdlička L. (2018), Omezení uznatelnosti nadměrných výpůjčních výdajů v daňovém balíčku 2019 (Interest Limitation in Income Tax Law Amendment Proposal 2019, in Czech). Daně a právo v praxis. “Taxes and Law in Practice” vol. 23, issue 4.pl
    dc.description.referencesKouba S. (2017), Směrnice o vyhýbání se daňovým povinnostem (Anti-Tax Avoidance Directive, in Czech). “Financial, Tax and Accounting Bulletin” vol. 3, issue 4.pl
    dc.description.referencesLampert S., Meickmann T. and Reinert M. (2016), Article 4 of the EU Anti-Tax Avoidance Directive in Light of the Questionable Constitutionality of the German “Interest Barrier” Rule. “European Taxatio” no. 323.pl
    dc.description.referencesVan Os P. (2016) Interest Limitation under the Adopted Anti-Tax Avoidance Directive and Proportionality. “EC Tax Review” vol. 25, issue 4.pl
    dc.description.referencesCouncil Directive (EU) laying down rules against tax avoidance practices that directly affect the functioning of the internal market of 12 July 2016 (no.2016/1164, later amended).pl
    dc.description.referencesIncome Taxes Act of 18 December 1992 (Act. no. 589/1992 Coll., later amended).pl
    dc.description.referencesGuidance D-22 of the General Financial Directorate from 6 February 2015 (no. 5606/15/7100-10).pl
    dc.description.referencesRuling of Supreme Administrative Court ČR from 7 March 2007 (no. 8 Afs 33/2005 – 54).pl
    dc.description.referencesRuling of Supreme Administrative Court ČR from 15 October 2015 (no. 9 Afs 57/2015 – 120).pl
    dc.description.number12-13pl
    dc.description.firstpage49pl
    dc.description.lastpage53pl
    dc.identifier.citation2Annual Center Reviewpl
    Występuje w kolekcji(ach):Annual Center Review, 2019-2020, nr 12-13

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