Ondřej Trubač and Karolína Koubková Comment on the Issue of Crown Bonds and Abuse of Law
28. June 2024
In the latest issue of the Bulletin of the Chamber of Tax Advisors of the Czech Republic, Ondřej Trubač, Karolína Koubková, along with Jiří Nesrovnal, discuss the general principles in the application of the institute of abuse of law. Their article focuses on relevant case law from the Supreme Administrative Court and the Constitutional Court concerning crown bonds. They provide a detailed commentary on a specific case involving the transfer of a dental practice to a company through the sale of a business establishment, where the chosen method of financing was the issuance of crown bonds.
The full article in the Bulletin is available here (pages 33-39 of the Bulletin).