Anatocism in the Czech Tax Law

Michael Feldek

Anatocism in the Czech Tax Law

Publication date: 31.03.2022

Financial Law Review, 2022, Issue 25 (1)/2022, pp. 179 - 186

https://doi.org/10.4467/22996834FLR.22.011.15661

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Anatocism in the Czech Tax Law

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.

Keywords

tax, law, tax administration, interest, anatocism, judicial review.

References

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Baxa, J. (ed.).: Daňový řád: komentář. II. díl: § 125 až 266 [Tax Code: commentary. Part II: sections 125 to 266]. Prague: Wolters Kluwer, 2011.

Novotná, M., Jordanovová, K., Krupičková, L., Šotník, J.: Daňové řízení [Tax Proceedings]. Praha: Nakladatelství C. H. Beck, 2019.

Reifner, U., Schröder, M.: Usury Laws: A Legal and Economic Evaluation of Interest Rate Restrictions in the European Union. BoD – Books on Demand, 2012.

Rozehnal, T.: Daňový řád. Prakticky komentář [Tax Code. Practical Comentary]. Prague: Wolters Kluwer, 2019.

Rozehnal, T., Feldek, M.: Vybrané otázky při aplikaci úroku z neoprávněného jednání správce daně [Interest from unauthorized tax administration acts - selected questions], Portál DAUČ.cz [online]. Praha: Wolters Kluwer, 17.12.2018. Available at: https://www.dauc.cz/clanky/7950/vybrane-otazky-pri-aplikaci-uroku-z-neopravneneho-jednani-spravce-dane. ISSN 2533-4484, accessed: 28th January 2022.

Legal Acts

Constitutional Act no. 1/1993 Coll., the Constitution of the Czech Republic.

Act no. 280/2009 Coll, The Tax Code, as amended.

Act no. 89/2012 Coll., the Civil Code, as amended.

Act no. 283/2020 Coll., amending Act no. 280/2009 Coll., the Tax Code, as amended, and other related laws.

Court rulings

Judgment of the Regional Court in Prague of 17 October 2019, no. 45 Af 9/2017-56.

Judgment of the Regional Court in Hradec Králové, Pardubice Branch, of 15 April 2020, no. 52 Af 4/2019-63.

Judgment of the Regional Court in Hradec Králové, Pardubice Branch, of 21 October 2020, no. 52 Af 2/2020-57.

Judgment of the Regional Court in Pilsen of 18 November 2020, No. 77 Af 11/2020-36.

Judgment of the Municipal Court in Prague of 17 February 2021, No. 14 Af 26/2019-38.

Judgment of the Regional Court in Brno of 18 February 2021, No. 62 Af 87/2019-35.

Judgment of the Regional Court in České Budějovice of 3 November 2021, No. 61 Af 3/2021-27.

Judgment of the Supreme Court of the Czech Republic of 24 March 2004, Case No. 35 Odo 101/2002.

Judgment of the Supreme Administrative Court of 29 October 2009, No. 1 Afs 80/2009-45.

Judgment of the Supreme Administrative Court of 28 August 2014, No. 7 Afs 94/2014-53.

Judgment of the Supreme Administrative Court of 10 June 2015, No. 2 Afs 234/2014-43.

Judgment of the Supreme Administrative Court of 14 December 2017, No. 2 Afs 148/2017-36.

Judgment of the Supreme Administrative Court of 6 May 2021, No. 10 Afs 382/2020-51.

Judgment of the Supreme Administrative Court of 16 September 2021, No. 9 Afs 52/2021-42.

Information

Information: Financial Law Review, 2022, Issue 25 (1)/2022, pp. 179 - 186

DOI: https://doi.org/10.4467/22996834FLR.22.011.15661

Article type: Original article

Authors

Michael Feldek

Department of Financial Law and Economics, Faculty of Law, Masaryk University, Czech Republic

Published at: 31.03.2022

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Michael Feldek (Author) - 100%

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

Publication languages:

English

View count: 437

Number of downloads: 296

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