D 2015

Constitutionalization of Financial Law Selected Aspects of Constitutionality Review of Financial Law

LIŠKA, Michal

Basic information

Original name

Constitutionalization of Financial Law Selected Aspects of Constitutionality Review of Financial Law

Authors

LIŠKA, Michal (203 Czech Republic, guarantor, belonging to the institution)

Edition

1. vyd. Brno, System of financial law: general part : conference proceedings, p. 209-223, 15 pp. 2015

Publisher

Masarykova univerzita, Právnická fakulta

Other information

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"

References:

RIV identification code

RIV/00216224:14220/15:00089313

Organization

Právnická fakulta – Repository – Repository

ISBN

978-80-210-7826-0

UT WoS

000379380800018

Keywords in English

Constitutionalization of Financial Law; Constitutionality Review; Financial Law; Tax Law; Budget; Proporcionality Analysis; Limits of Taxation
Changed: 2/9/2020 16:18, RNDr. Daniel Jakubík

Abstract

V originále

This article contains introduction into whole-society problem of proportionality analysis of financial law acts and deals with issue of clearly too succinct reasoning in constitutional review of financial law cases especially concerning field of political questioning and doctrine of self-restraint in opposition to borders of entropy in a legislative process. Contribution primarily elaborates one of the main subbranch of financial law, tax law. The main aim of the paper is to show de lege lata condition of limits and options of constitutionality review of financial law acts and to assess using of special proportionality analysis in that specific area of law.

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