Dopady aktuálnych legislatívnych nástrojov proti praktikám vyhýbania sa daňovým povinnostiam v podmienkach Českej a Slovenskej republiky

Abstract

The European Union has long struggled with the problem of tax havens and aggressive tax planning. One of the tools is the ATAD-Anti-Tax Avoidance Directive of the Council of the European Union. The aim of this diploma thesis is to imagine the ATAD directive and implement it into Czech and Slovak legislation. The work is divided into five chapters, while the first chapter is introductory. The second chapter deals with the issue of tax havens and presents the legislative instruments of the European Union against tax evasion and fraud. This is followed by the implementation of the ATAD Directive into the national legislation of the Czech and Slovak Republic, which was devoted to the third chapter. The fourth chapter explains the principle of operation of ATAD rules and the application of this directive to Slovak and Czech companies. The last chapter is the conclusion. Selected countries have opted for different implementations of this directive.