Abstract
With effect from 1 April 2019 General Anti-Abuse Rule has been implemented in the Czech legal environment through new section 8 par. 4 of Law No. 280/2009 Coll., the Tax Code. The purpose of this article is comprehensive analysis of reasons and circumstances which led the legislator to transposition of GAAR in the Czech legal system, further analysis of problematic parts of the implementation and application of GAAR and evaluation of the analysis.
The conclusion of the article consists of analysis' summary and definition of main results of the analysis.