NECKÁŘ, Jan. Using Analogy in the Uncodified General Area of Financial Law. In System of Financial Law : General Part : Conference Proceedings. 1. vyd. Brno: Masarykova univerzita. p. 197-203. ISBN 978-80-210-7826-0. 2015.
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Basic information
Original name Using Analogy in the Uncodified General Area of Financial Law
Name in Czech Použití analogie při nekodifikované obecné části finančního práva
Authors NECKÁŘ, Jan (203 Czech Republic, guarantor, belonging to the institution).
Edition 1. vyd. Brno, System of Financial Law : General Part : Conference Proceedings, p. 197-203, 7 pp. 2015.
Publisher Masarykova univerzita
Other information
Original language English
Type of outcome Proceedings paper
Field of Study Legal sciences
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/15:00083087
Organization Právnická fakulta – Repository – Repository
ISBN 978-80-210-7826-0
UT WoS 000379380800016
Keywords (in Czech) Analogie; limity; systém; finanční právo; aplikace; daně.
Keywords in English Analogy; limits; system; financial law; application; taxes.
Changed by Changed by: RNDr. Daniel Jakubík, učo 139797. Changed: 2/9/2020 04:05.
Abstract
In this paper, the author deals with using of analogy for filling in legal gaps in financial law. He also focuses on the limits of analogy in a situation where financial law has no codified general area. Based on analogy, the author verifies the hypothesis that limits on using of analogy do not depend on the area of financial law where it is applied. In the paper, pointing out that there is no codified area of financial law, the author concentrated on using of analogy within application of norms of financial law and, in particular, on the limits of analogy. "This is a targeted publication on the one topic (Financial Law). It has been requested for inclusion in WOS."
Abstract (in Czech)
Příspěvek se věnuje použití analogie při vyplňování mezer finančněprávní úpravy a její limity v situaci, kdy finanční právo nemá kodifikovanou obecnou část. Na základě analogie je ověřována hypotéza, že limity použití analogie nejsou závislé na části finančního práva, kde je aplikována. V textu je poukázáno na neexistenci kodifikované obecné části finančního práva, použití analogie při aplikaci finančněprávních norem a zejména jejích limitů. "Jedná se o zacílenou publikaci na jedno téma (finacial law). Bylo požádáno na zařazení do WOS."
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