Publication at Faculty of Law |
2017
Abstract
The article deals with a description of the line of thought that is based on the decision of the British Appeal Court "Mobilx1". It is precisely this case-law that is at the origin of the doctrine of "the only rational explanation," and it is precisely for this reason that the British courts have been extensively quoted in similar cases concerning the right to deduct VAT.
The author suggests that even in Czech tax law, the doctrine of "the only reasonable explanation" should be applied in order to determine the concept of "knowing or knowing has and could".