General anti-abuse rule in tax law and its application on select tax optimazation methods

General anti-abuse rule in tax law and its application on select tax optimization methods Abstract This master's thesis presents a study of general anti-abuse rule applicable within the scope of tax law of the Czech Republic. The goal of the study is to analyze current state of body of law behind the institute, create a legal framework for assessing the conformity of commonly employed methods of tax optimization with this legal institute and finally apply this framework on selected historical methods of tax optimization, namely issuance of one-crown bonds and so-called real estate share deals. The thesis primarily employs qualitative methods of research, mainly document analysis, typical for the field of legal science. Additionally basic quantitative methods are employed. The thesis is structured into five distinct parts, with an introduction, three chapters and a conclusion. The first chapter is focused on the origins of general anti-abuse rules in tax law with regards to international law, European Union law and national law. The second chapter breaks down the current legislative definition of the rule into trichotomic hypothesis-disposition-sanction structure. The third chapter applies the general learnings contained in the previous chapters on the two above mentioned methods of tax optimization. Legal..