Abstract
The subject of this paper is a reflection on the public law character of financial law while taking into account the problems associated with defining the legal principles in particular of its general part, and in addition, under a constantly ongoing process of privatization and publicization of objective law and under the trend of relativizing the differences between private law and public law. Financial law as any other separate branch of law should be characterized by a specific subject matter of legal regulation and also by the ability to generate its own general part with a set of its own legal principles.
Given the fact that financial law has separated from a typically public law domain, i.e. administrative law, the question is, what are the financial law principles and of what kind, particularly in its general part. While identification of the legal principles typical for the special fields of both fiscal and non-fiscal part of financial law poses no major difficulty in the theory of financial law, determining the systemic general principles common to financial law as a whole raises a much bigger problem.