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Babčák Vladimír
Dohody v daňovom prave
Tax Contracts
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne, 2008, nr 1 (1), s. 123-129
Humanum. International Social and Humanities Studies
Finanse publiczne, Prawo podatkowe, Podatki, Zarządzanie podatkami
Public finance, Tax regulations, Taxes, Tax administration
The article deals with the problems of contracts concluded in the area of tax law between tax administrators and tax subjects. The background for an examination of this matter is the understanding of tax law as a new, independent branch of law, which is a part of the legal system of Slovak republic. Tax law is also considered as a branch of public law. Furthermore, the author analyses the question of legal nature of contracts concluded by the bodies of public administration with other bodies of public administration, or with legal and natural persons. These contracts are defined as public law contracts or administrative contracts. Based on this knowledge we can define the relationship towards tax law contracts, which we can consider as public law contracts. In the final part of the article, the author deals with the legal nature of the contract between tax administrator and tax subject concerning tax designation and concerning delivering. He points out the problems which could occur in the application practice with legal enforcement of obligations resulting from these contracts.(original abstract)
Full text
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