Abstract
This paper deals with the institute of the abuse of law, in which author focuses on the issue of this institute from the view of the Czech legislation of the value added tax, mainly legislation of the value added tax deduction. Author summarizes and analyzes main arguments arising from the contemporary case law, because the enactment of the institute of the abuse of law is missing in the Czech legislation.
Author focuses on the analysis of Czech courts current judicial decisions as well as decisions of the Court of Justice of the European Union. Author analyzes aspects of this unwritten legal principal application and difficulties of this institute application by the tax administrators, who bear the burden of allegation and the burden of proof.