%0 Journal Article
%T Implementing ATAD GAAR: A Case of the Czech Republic
%A Kappel, Jiří
%J Financial Law Review
%V 2018
%R 10.4467/22996834FLR.18.019.10000
%N Issue 12 (4)/ 2018
%P 28-38
%K ATAD; GAAR, tax law, transposition
%D 2018
%U https://ejournals.eu/en/journal/financial-law-review/article/implementing-atad-gaar-a-case-of-the-czech-republic
%X The Czech Republic is obliged to implement the Anti-Tax Avoidance Directive of 12 July 2016 from l January 2019 on. This article discusses the generał anti-abuse rule adopted in Art. 6 of the Directive and its transposition into the Czech law, proposed alternatives thereof and certain interpretation and application concerns.