International and Comparative Law Review

Int. & Com. Law Rev.

<abstract><title style='display:none'>Abstract</title> Aim of this article is to point out the recent development of the principle of abuse of rights in tax and administrative law. Subject of this article is not abuse of discretion, abuse of rule of law, abuse of power or eventual other abuses. Although abuse of rights is traditionally category of private law, we could observe application of this institute in European public law including the Czech public law.</abstract>

Abstract

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<article-title>The Abuse of Rigts in Tax and Administrative Law</article-title>

The Abuse of Rigts in Tax and Administrative Law

{"article-title":"The Abuse of Rigts in Tax and Administrative Law"}

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International and Comparative Law Review ist in den folgenden Services indiziert: <UL> <LI>Baidu Scholar </LI> <LI>Cabell's Journalytics </LI> <LI>CNKI Scholar (China National Knowledge Infrastructure) </LI> <LI>CNPIEC - cnpLINKer </LI> <LI>Dimensions </LI> <LI>EBSCO </LI> <LI>ExLibris </LI> <LI>Google Scholar </LI> <LI>J-Gate </LI> <LI>JournalTOCs </LI> <LI>KESLI-NDSL (Korean National Discovery for Science Leaders) </LI> <LI>MyScienceWork </LI> <LI>Naver Academic </LI> <LI>Naviga (Softweco) </LI> <LI>QOAM (Quality Open Access Market) </LI> <LI>ReadCube </LI> <LI>SCILIT </LI> <LI>SCImago (SJR) </LI> <LI>SCOPUS </LI> <LI>Semantic Scholar </LI> <LI>TDNet </LI> <LI>Ulrich's Periodicals Directory/ulrichsweb </LI> <LI>WanFang Data </LI> <LI>WorldCat (OCLC) </LI> <LI>X-MOL </LI></UL>

Editor-in-Chief dr. Ondrej Hamulak, Palacký University Olomouc, Czech Republic Editorial Advisory Board prof. Marie-Elisabeth Baudoin, University of Auvergne, FRANCE prof. Andrzej Bisztyga, University of Zielona Góra, POLAND prof. Michael Bogdan, Lund University, SWEDEN dr. Martin Faix, Palacký University Olomouc, CZECH REPUBLIC assoc. prof. Vlastimil Fiala, Palacký University Olomouc, CZECH REPUBLIC dr. Miluše Hrnčiříková, Palacký University Olomouc, CZECH REPUBLIC prof. Massimo Iovane, University of Naples Federico II, ITALY prof. Tanel Kerikmäe, Tallinn Law School, ESTONIA dr. Michal Malacka, Palacký University Olomouc, CZECH REPUBLIC prof. Joseph Marko, University of Graz, AUSTRIA prof. Fabrizio Marrella, Ca' Foscari University of Venice, ITALY prof. James E. Moliterno, Washington & Lee University, USA prof. Bernd Wieser, Faculty of Law, University of Graz, AUSTRIA prof. Thomas Ratka, Danube University Krems, AUSTRIA assoc. prof. Václav Stehlík, Palacký University Olomouc, CZECH REPUBLIC assoc. prof. Armin Stolz, University of Graz, AUSTRIA prof. Hennie Strydom, University of Johannesburg, REPUBLIC OF SOUTH AFRICA assoc. prof. Naděžda Šišková, Palacký University Olomouc, CZECH REPUBLIC assoc. prof. Marek Števček, Comenius University in Bratislava, SLOVAKIA prof. Erika M. Wagner, Johannes Kepler University Linz, AUSTRIA Publisher De Gruyter Poland Bogumiła Zuga 32A Str. 01-811 Warsaw, Poland T: +48 22 701 50 15 Contact: <A href="mailto:iclr@upol.cz">iclr@upol.cz</A>

<DIV align=left> International and Comparative Law Review is a peer-reviewed legal journal published by the Faculty of Law, Palacký University Olomouc (Czech Republic) in cooperation with Johannes Kepler Universität in Linz (Austria) and Karl-Franzens Universität in Graz (Austria). The articles are published mostly in English; occasionally contributions in German or French may be also accepted. The journal has been published since 2001, peer-reviewed is since 2005. It is issued twice a year. The aim of ICLR is to reflect expert research in the field of International law and EU Law as well as in legal orders both of the Czech Republic and other Member States of the European Union. Here the special emphasis is given to the legal systems of Central European Countries. The journal is comparative by its focus and with respect to this perspective it deals with all areas of law. Rejection Rate: <UL> <LI>40% </LI></UL> Why subscribe and read <UL> <LI>Significant contribution to the legal studies in the field of international law, transnational law, EU law and comparative law as well as in related fields of research </LI> <LI>Contact with the up-to-date research </LI> <LI>Contact with the group of international of scholars </LI></UL> Why submit <UL> <LI>Fair and constructive double-blind peer review </LI> <LI>Fast and efficient publication process </LI> <LI>Commitment to the quality of every article </LI> <LI>Wide dissemination of content </LI></UL> Target group <UL> <LI>researchers and experts in the field of International law and EU Law </LI></UL> Archiving Sciendo archives the contents of this journal in <A href="https://www.portico.org/">Portico</A> - digital long-term preservation service of scholarly books, journals and collections. Plagiarism Policy The editorial board is participating in a growing community of <A href="https://www.crossref.org/services/similarity-check/">Similarity Check System's</A> users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. </DIV>

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International and Comparative Law Review

The Abuse of Rigts in Tax and Administrative Law

Martina Radkova
Martina Radkova

Data publikacji: 24 Jan 2018

Tom & Zeszyt: Tom 11 (2011) - Zeszyt 1 (June 2011)

Zakres stron: 125 - 144

Dziennik i szczegóły wydania

International and Comparative Law Review

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International and Comparative Law Review

The Abuse of Rigts in Tax and Administrative Law

Martina RadkovaMartina Radkova

Data publikacji: 24 Jan 2018

Tom & Zeszyt: Tom 11 (2011) - Zeszyt 1 (June 2011)

Zakres stron: 125 - 144

Dziennik i szczegóły wydania

International and Comparative Law Review

Podgląd PDF

Najnowsze artykuły

Martina Radkova
Martina Radkova