Observations on the Recodification of Private Substantive Law and Impacts on Tax Law in the Czech Republic
2019
Abstract
In 2013, in a contribution to this conference, I informed about the forthcoming new tax laws. On January 1, 2014, Act No. 89/2012 Coll., the Civil Code, came into effect, and today this recodification is a reality, including related tax regulations.
So I return to this issue not as before from the perspective of an informative study, but as the starting point of an evaluation of the situation that has occurred and to which we will certainly return for many years. At the same time, it is also intended to point to some extent the problems of tax law that accompanied the recodification of private law in the Czech Republic.