Role správního řádu ve finančním právu

Abstract

There exists, in the financial law system, a relatively integral set of standards of the nature of procedural law, but it does not form, like in administrative law, a separate branch of our legislation. Nevertheless, as this special subsystem stands on the borderline between financial and administrative law, we can call it law of financial procedure. Since financial processes are administrative proceedings by nature, the basic general rules of procedure applicable to financial proceedings are de facto identical to those of administrative proceedings. Most rules of financial procedure count with applicability of administrative law and, in fact, its applicability is expressly stipulated. On the contrary, however, Section 99 of Act No. 337/1992 Coll., on administration of taxes and fees (henceforth only “AATF”), expressly precludes application of the administrative rules of procedure. Does it mean thatthe two procedural codes are independent of each other? In the course of work on this paper I arrived at the conclusion that independent of AATF and the Rules of Administrative Procedure is not absolute. First of all, the basic principles of tax proceedings, expresis verbis in Sec. 2 of AATF, do not correspond to the principles of modern, democratic public administration, as defined in Sections 2 through 8 of the Rules of Administrative Procedure, which define the basic principles of procedure for administrative authorities. The diction of the provisions of Sec. 177(1) of the Rules of Administrative Procedure stipulates that the basic principles of procedure specified in Sec. 2 through 8 are applicable to public administration even in cases where special legislativ stipulates that the Rules of Administrative Procedure do not apply, yet no provisions regulating these principles are contained therein. I believe that the basic principles are applicable to public administration authorities under certain conditions as well as part of AATF. Furthermore, AATF contains numerous other shortcomings and interpretation problems, so that subsidiary application of the Rules of Administrative Procedure can be considered justified.