The principle of proportionality and its application in taxation - selected doctrinal and comparative notes
2015
Abstract
When solving problems in determining the content (regulatory activity) or application (especially decision-making activities) of tax law is one of the most useful and used solutions applying the principle of proportionality. Particularly as regards the setting of the proportional compensation between the public interest in filling the state budget and fundamental rights (in particular the right to property and the protection of the autonomous community) of taxpayers.
The principle of proportionality has a wide degree of acceptance in many legal areas and systems, and applies, therefore, in the area of tax law, in many European countries including the Czech Republic, and also in the community law.