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Publication details
Ústavní limity ukládání daní
Title in English | Constitutional limits of tax law |
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Authors | |
Year of publication | 2014 |
Type | Article in Proceedings |
Conference | COFOLA 2014: the Conference Proceedings. |
MU Faculty or unit | |
Citation | |
Field | Law sciences |
Keywords | Tax, fee, constitution, limit. |
Description | The paper deals with the defining of the constitutional limits of levying taxes. The first part defines the relationship between financial law and constitutional law, and then there are individual constitutional limits applied in the creation of tax standards. Or omissions remain the issue of publication of standards and requirement harmony and systemic legal order. |