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Investment incentives and their tax risks

Publication at Faculty of Law |
2015

Abstract

This paper deals with regulation of investment incentives, especially on primary EU law and national law level. Among the possible types of investment incentives, the paper closely an alyzes the tax rebate in respect of investment incentives and outlines the potential risks of the acquisition and utilization of an investment incentive.

The paper highlights the complexity and lack of clarity of the Czech tax laws and points to possible sanctions linked to the investment incentives