Smernica o úrokoch a licenčných poplatkoch v práve Českej republiky
Directive on interest and royalty payments in legal order of Slovak Republic and Czech Republic

Summary/Abstract: The aim of the article is to analyze personal and subject-matter scope of the Directive on interest and royalty payments as was implemented in Slovak and Czech national law. The article identifies some problematic areas of the implementation of the Directive on interest and royalty payments into those national legal systems. Interpretation of the relevant provisions of the Directive on interest and royaty payments is based on decisions of Court of Justice of the European Union in cases C-397/09 Scheuten Solar Technology GmbH and C-283/94 – Denkavit Internationaal a i.

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