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

SCHOLARLY PAPERS

11

DOWNLOADS

413

SSRN CITATIONS

0

CROSSREF CITATIONS

0

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)  ”

Scholarly Papers (11)

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 100 (294,628)

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Tax Law, VAT, VAT Deduction, Tax Fraud

2.

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 61 (392,157)

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

3.

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 55 (412,365)

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

4.
Downloads 50 (430,038)

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

5.

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 46 (445,329)

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

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 22 (565,019)

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Taxation, Principle of legality, Reviewability of decisions

7.

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 19 (584,569)

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

8.

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 19 (584,569)

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

9.

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 19 (584,569)

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Tax Law, Legal Certainty, Predictability

10.

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 16 (604,236)

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VAT, VAT deduction, property rights, proportionality test

11.

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 6 (675,386)

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