TY - JOUR
TI - Anatocism in the Czech Tax Law
AU - Feldek, Michael
TI - Anatocism in the Czech Tax Law
AB - 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.
VL - 2022
IS - Issue 25 (1)/2022
PY - 2022
C1 - 2299-6834
SP - 179
EP - 186
DO - 10.4467/22996834FLR.22.011.15661
UR - https://ejournals.eu/en/journal/financial-law-review/article/anatocism-in-the-czech-tax-law
KW - tax
KW - law
KW - tax administration
KW - interest
KW - anatocism
KW - judicial review.