Abstract
In the field of application of law, we meet a number of general legal principles, in addition there is a lot of legal principles that apply to a particular area of law. Legislative activity is an area where a certain form is given to legal rules, which subsequently allows executive bodies to transmit information from these rules to those for whom they are intended.
An example of a different approach to the application of legal principles in the tax area could be the provisions of the Tax Code which governs a fine for late tax return. A possibility of application of the principle of proportionality in the imposition of penalties for breach of this duty is debatable.
Although the sanction is objectively set in the Tax Code, it is being discussed its nature and the question whether there should exist a discretion of the administrative authority regarding the seriousness and the consequences of such infringement with regard to the specific circumstances of the case, personal circumstances of the delinquent, etc.