Abstrakt
The author deals with the role of administrative courts in the Czech Republic in relation to the assessment and enforcement of tax duties. He begins with the theoretical view on the relationship between executive and judicial power and applies this view onto questions related to tax administration.
Furthermore, he analyses some aspects of concrete questions of court review of tax administrative authorities’ decision-making. The author puts his main attention to the abuse of law theory in the branch of tax law and tax administration and its influence in legislation and courts’ decisions.
The paper closes with a summary of these issues, especially with relation to the European and Czech courts’ practise.