Roman Landgráf

Charles University in Prague - Faculty of Law

PhD candidate in Tax Law

Nam. Curieovych 7

Praha, 11640

Czech Republic

http://www.landgraf.cz

  • Charles University in Prague - Faculty of Law

SCHOLARLY PAPERS

11

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690

SSRN CITATIONS

0

CROSSREF CITATIONS

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Ideas:
“  "An unlimited power to tax involves, necessarily, a power to destroy; because there is a limit beyond which no institution and no property can bear taxation.“ McCulloch v. Maryland, 17 U.S. 316, 327 (1819)  ”

  • Charles University in Prague - Faculty of Law

Scholarly Papers (11)

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1.

Znalostní Test: Doktrína Jediného Rozumného Vysvětlení (Doctrine of Only Reasonable Explanation)

Daňový Expert 2017/5 (Wolters Kluwer ČR)
Number of pages: 9 Posted: 19 May 2018
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 138 (380,094)

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Tax Law, VAT, VAT Deduction, Tax Fraud

2.

Obecné pravidlo proti zneužívání daňového režimu: jak jej chápat, aplikovat a co přinese nového? (General Anti-Abuse Rule: How to Understand It, Apply It and What Will Bring It New?)

e-Bulletin Komory daňových poradců. (7–8), 30–39. ISSN 1211-9946.
Number of pages: 10 Posted: 24 Jul 2018
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 109 (454,671)

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Tax Law, Tax Abuse, Tax Avoidance, GAAR, ATAD, Legal Certainty

3.

Princip proporcionality a jeho uplatnění v daních - vybrané poznámky z jurisprudence a komparatistiky (Applying the Principle of Proportionality in Taxes - Selected Remarks of Jurisprudence and Comparative Law)

Daně a právo, 2015(3), ISSN 1801-6006
Number of pages: 16 Posted: 20 Dec 2016
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 84 (539,593)

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Fundamental rights, human rights, legally protected public good, legal principles, principle of proportionality, balancing, tax, taxation

4.

Daňový poradce jako Sherlock Holmes? (Tax Lawyer as Sherlock Holmes?)

Bulletin Komory daňových poradců České republiky 4/2016 (ISSN 1211-9946)
Number of pages: 13 Posted: 16 Mar 2017
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 83 (543,514)

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Taxation, Tax Law, Burden of Proof, Standard of Proof

5.

Dokazování v daňovém právu - vybrané doktrinální a komparativní poznámky (Evidence in Tax Law - is the Taxpayer able to bear the Burden of Proof?)

Bulletin Komory daňových poradců České republiky 2/2016 (ISSN: 1211-9946)
Number of pages: 15 Posted: 06 Oct 2016 Last Revised: 07 Oct 2016
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 69 (603,647)

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Tax Law, Burden of Proof, Standard of Proof, Comparative Tax Law

6.

Jsou výsledky daňových kontrol přezkoumatelné? (Are the Results of Tax Inspections Sufficiently Reviewable?)

Bulletin Komory daňových poradců ČR, 4/2019
Number of pages: 10 Posted: 27 Mar 2020
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 46 (730,665)

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Taxation, Principle of legality, Reviewability of decisions

7.

Uplatňování extralegálních argumentů v daňovém právu - právní moralismus vers. legalismus v daňovém právu (Extralegal Argument in Tax Law: Moralism v. Legalism in Tax Law)

Conference Proceedings (Vol. I): Tax Law vs Tax Frauds and Tax Evasion (14-16 September 2015), Pavol Jozef Safarik University in Kosice, Faculty of Law, Slovak Republic, ISBN 978-80-8152-303-8
Number of pages: 11 Posted: 24 Dec 2016
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 36 (801,551)

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Tax Evasion, Tax and Morality, Legal Certainty, Plurality, Reasonable disagreement

8.

Právní jistota v daňovém právu - meta nebo dotěrný společník? (Legal Certainty in Tax Law - Goal or Troublesome Companion?)

Conference Proceedings: Den pravni teorie (Day of legal theory), Masaryk University Brno, Czech Republic, ISBN 978-80-210-7369-2, 2014
Number of pages: 7 Posted: 06 Oct 2016 Last Revised: 07 Oct 2016
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 34 (817,230)

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Tax Law, Legal Certainty, Predictability

9.

Zadržování nesporné částky nadměrného odpočtu DPH je porušením vlastnického práva (Refusal to Refund the Undisputed Part of VAT Deduction Is a Violation of Property Rights)

e-Bulletin Komory daňových poradců ČR
Number of pages: 9 Posted: 18 Dec 2019
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 33 (825,142)

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VAT, VAT deduction, property rights, proportionality test

10.

Malé zamyšlení nad některými základními daňověprávními koncepty (Some Reflection on Some Key Tax Law Concepts)

Bulletin Komory daňových poradců ČR, ISSN 1211-9946
Number of pages: 10 Posted: 03 Jan 2020
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 30 (849,821)

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Tax, Tax Law, Comparative Tax Law, Principles of Tax law

11.

Dokazování stricto sensu – vybrané poznámky (Tax Evidence Stricto Sensu – Selected Notes)

e-Bulletin Komory daňových poradců ČR (ISSN 1211-9946), 2019
Number of pages: 9 Posted: 18 Dec 2019
Roman Landgráf
Charles University in Prague - Faculty of Law
Downloads 28 (866,718)

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Tax disputes, Tax inspection, Tax evidence, Theory of evidence