Slovak Financial Law News 2004

Principles of Tax Proceedings

Judgement of the Supreme Court of the Slovak Republic of 10 December 2002, file No. 7 S 102-105/02, published in the Collection of Opinions of the Supreme Court and Decisions of the Courts of the Slovak Republic No. 1/2004

One of the main principles of the tax proceedings is the principle of legality. Pursuant to the Sec. 2 para. 1 of the Act No. 511/1992 Coll., the tax proceedings follow generally binding legal regulations, interests of state and municipalities are protected and care is taken of preservation of rights and interests protected by law of tax subjects and other persons participating at tax proceedings. The tax organs are vested in with extensive legal powers stemming from the principle of free assessment of evidence incorporated in the Sec. 2 para. 3 of the above Act in order to be capable to apply the above mentioned principle.