Přehled o publikaci
2015
Constitutionalization of Financial Law Selected Aspects of Constitutionality Review of Financial Law
LIŠKA, MichalBasic 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.