Concept of the Rule of Law in Tax Legal Regulation in the European Union and Its Member States. Czech Perspective
Abstract
It could be stated that the concept of the rule of law in the tax field is reflected in the legal order of the Czech Republic by section 11 subsection 5 of the Human Rights and Fundamental Freedoms Charter. The same rule as the rule that taxes and charges shall be levied only pursuant to law could be found in a wide range of constitutional regulation in the European states.
I would recommend maintaining the provision of section 11 subsection 5 of the Human Rights and Fundamental Freedoms Charter in the constitutional order de constitutione ferenda. It would be appropriate to extend this provision on financial duties similar to taxes and charges.
This provision could run: ""Taxes, charges and other similar financial duties shall be levied only pursuant to law."" Furthermore, I believe that it would be appropriate to add the rule about the purpose and sense of a tax into the constitutional order of the Czech Republic. This provision could run:"" Taxes, charges and other similar financial duties are levied for financing of public power and the security of the public good."" This provision would better reflect the fact that the duty to pay taxes is not a punishment but an honour.