Review of the Supreme Administrative Court’s Judicial Decisions on Corporate Income Tax in 2019-2022

Abstract

The article presents a review of the judicial decisions of the Supreme Administrative Court in the field of corporate income tax in 2019-2022. It emphasises the importance of the Supreme Administrative Court’s judicial decisions in shaping and interpreting tax law. Tax legislation and the interpretation of tax law cannot be fully considered without taking into account the importance of the judicial decisions of administrative courts. Court judgments, although they are not sources of law, have a significant impact on the structure of corporate income tax. The review of the case law of the Supreme Administrative Court is therefore crucial in this respect for understanding its impact on the structure of tax law and shaping the tax policy of the state. The analysis of judicial decisions shows a desire to extend the protection of individual rights and tax justice, as well as limit the practices of tax authorities and restore unjustly deprived rights of taxpayers.