Milníky v judikatuře daňového a celního práva
| Title in English | Milestones in the tax and customs case law |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Proceedings |
| Conference | Míľniky práva v stredoeurópskom priestore 2009 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Supreme Administrative Court; Constitutional Court; Czech tax and customs case law; financial law |
| Description | The basis of this article (Milestones within the Tax and Custom Case Law in the Czech Republic) is the Supreme Administrative Court Case No. 5 Afs 14/2004. In that case the Supreme Administrative Court expressed the legal opinion that the purpose and meaning of the Act can not look only on words and sentences of this law, since in some cases it may eliminate the democratic principle of common and literal text of the Act itself. This conclusion of the Czech Supreme Administrative Court can be regarded as generally correct, but only if some necessary conditions (which should guarantee the absence of its abuse) are fulfilled. Other view may lead to the extreme influence of judiciary power to the legislative one. Then there is the transition to the case system, i.e. to move away from the primary role of legal act as a source of law. This approach may be seen in the current law of the Czech Republic in the area of financial law, more specifically in the area of tax and customs law. |
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