Abstract
The aim of the article is to expand on Czech tax judicature in the field of abuse of law. The author of the article makes effort to accent judicature in this field and to express its impact on tax issue.
The purpose of the article is not to make a complete comprehensive overview of present situation. The author makes selective analysis of judicature, which affects the development of tax law the most.
The term ""abuse of law"" is very flexible and the limit between abuse of law and tax optimization is not firmly fixed. On the ground of this fact, the author points out to the significance of this issue in the standard practice of tax law.