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13.1. GAAR and General Anti-Avoidance Measures

The Czech Tax Procedures Code was amended with effect from 1 April 2019 to include a new general anti-avoidance rule (GAAR) provision, which provides that the tax administration shall not take into account legal acts and other matters relevant to the administration of taxes, the main purpose of which was obtaining a tax advantage contrary to the meaning and purpose of the tax legislation.