Publication at Faculty of Law |
2014
Abstract
The article focuses on the description, analysis and evaluation of the most significant changes of the tax law adopted in connection with the recodification of private law. The aim is to introduce the basic approaches, principles and practices affecting the tax law by recodification of private law.
Mentioned are substantive and terminological changes associated with the recodification of private law. Is also discussed changes unrelated to the recodification of private law which are currently in the tax law changes related to the recodification of private law made.
Attention is also given to legislative concept.