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Abuse of law discussed again at the Supreme Administrative Court

In its recent judgment ref. no. 6 AFS 376/2018-46 of 14 November 2019, the Supreme Administrative Court (hereinafter the “SAC”) dealt with the concept of abuse of law. Let us remind you that the concept of abuse of law is generally interpreted as a situation in which legislation being applied in its literal wording leads to a solution which is contrary to its own sense and purpose. What was the case about? What did the SAC decide? 

10. 1. 2020