Publication at Faculty of Law |
2014
Abstract
The Private Law elements appear more or less clearly in the particular sections of Financial Law. Private Law regulation may significantly affect also those parts of Financial Law, which are predominantly of Public Law nature.
New definition of many legal concepts in the new Civil Code is necessarily reflected in the need for changes in legislation regulating Public Law relations. Taxes and public expenses are two areas that have a major impact on the behavior of individuals, business entities, municipalities, regions and the state as a whole.
The understanding of the fiscal justice varies in case of different entities. Legal rules of Private and Public Law should contribute to convergence of these concepts.