Publication at Faculty of Mathematics and Physics, Faculty of Law |
2014
Abstract
Legal certainty is generally regarded as a basic quality and value of law. However, as with this parameter (principle) is treated in the tax law? Indeed, there is also the main measure of legal certainty and objective, under which manages the creation and application of the law? And why just in the tax law is particularly important? The paper will also focus on the critical analysis of some concrete legislative and judicial achievements that are experiencing distortion ideas predictability (legal certainty).