Bearing of the Burden of Proof by Tax Authorities within the Setting of Transfer Prices under Czech Legislation

Bearing of the Burden of Proof by Tax Authorities within the Setting of Transfer Prices under Czech Legislation

Stať ve sborníku v databázi WoS či Scopus

The objective of this work was to identify and evaluate the rules for the bearing of the burden of proof by tax authorities in relation to the regulation of the tax base as a result of an incorrectly set transfer price in a controlled transaction as embodied in the Czech legislation. For the given purpose, an analysis of selected provisions of the Czech legal regulations and related case law of higher level administrative courts was conducted. On the basis of the results of the conducted research, it can be stated that the statutory rules, interpretationally supplemented with the interpretation provided by the administrative courts, are clear, established, and respectful of the requirements of fair process. In view of the content of the analyzed judgments, the authors also incline towards the opinion that issues associated with the conducting of a quantitative and qualitative analysis (i.e. the selection and evaluation of entities serving as an etalon for the comparison and setting of a reference price being conducted) can be considered to be central (and, at the same time, some of the most problematic).

The objective of this work was to identify and evaluate the rules for the bearing of the burden of proof by tax authorities in relation to the regulation of the tax base as a result of an incorrectly set transfer price in a controlled transaction as embodied in the Czech legislation. For the given purpose, an analysis of selected provisions of the Czech legal regulations and related case law of higher level administrative courts was conducted. On the basis of the results of the conducted research, it can be stated that the statutory rules, interpretationally supplemented with the interpretation provided by the administrative courts, are clear, established, and respectful of the requirements of fair process. In view of the content of the analyzed judgments, the authors also incline towards the opinion that issues associated with the conducting of a quantitative and qualitative analysis (i.e. the selection and evaluation of entities serving as an etalon for the comparison and setting of a reference price being conducted) can be considered to be central (and, at the same time, some of the most problematic).

associated entities, burden of proof, case law, Czech Republic, transfer prices

associated entities, burden of proof, case law, Czech Republic, transfer prices

BRYCHTA, K.; SVIRÁK, P.

2018

13.09.2017

Ekonóm

Bratislava

978-80-225-4415-3

Účtovnictvo a audítorstvo v procese svetovej harmonizácie

31

35

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