- Author
- Štrkolec Miroslav
- Title
- Zakonnosť ako princip (zasada)daňoveho konania
Lawfulness as a Rule of Tax Proceedings - Source
- Humanum. Międzynarodowe Studia Społeczno-Humanistyczne, 2010, nr 4 (1), s. 277-287
Humanum. International Social and Humanities Studies - Keyword
- Warunek sine qua non, Administracja publiczna, Prawo podatkowe, Podatki
Sine qua non condition, Public administration, Tax regulations, Taxes - Note
- summ
- Abstract
- Each procedure conducted by the public administration authorities is governed by certain basic procedural rules, which are important due to their character of basic interpretation and application rules governing all the internal parts of a procedure. Principle of legality is the first basic principle of the tax proceedings, which mirrors its status and importance in hierarchy of all the tax proceedings principles. The principle of legality may be undoubtedly regarded as "conditio sine qua non", i.e. a condition which must be observed and may not be omitted in the tax proceedings. If the principle of legality had not been applied, the tax proceedings would not have been considered a legal proceeding anymore.(original abstract)
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- Bibliography
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- Cited by
- ISSN
- 1898-8431
- Language
- slo
