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Introduction to the contemporary issues of the system of financial law
Autoři | |
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Rok publikování | 2015 |
Druh | Článek ve sborníku |
Konference | Systems of financial law : general part |
Fakulta / Pracoviště MU | |
Citace | |
Obor | Právní vědy |
Klíčová slova | Law; finance; public finance; tax law; Central Europe; Eastern Europe; system of law; system of financial law |
Přiložené soubory | |
Popis | Financial law is the most dynamically developing area of the legal orders in all the states throughout the world. It is also a set of the least stable legal norms. Financial law is a branch of law, which is not codified, i.e. not included in a single code, as it is rather based on incorporation of numerous legal norms. All these factors are very problematic for both legal science, and legal practice and didactics. Trying to define and systemize financial law is a difficult challenge especially as for legal science in the geographical and political area of Central and Eastern Europe (Mrkývka, 2012). This work is intentionally aimed at enhancing the discussion on the construction of financial law de lege lata and, based on the findings and experience with foreign legal orders, it should also offer some solutions de lege lata. |