Abstract
This paper deals with the construction of the legal surety in tax law, focuses on the current legal frame of the subrogation right of the legal guarantor and possible changes of this approach by the adoption of the new civil code. In final part, I devote myself to the consideration about the optimal solution of the subrogation right of the guarantor for the unpaid VAT because it is not possible to base the definition of the particular institutes in the VAT regulation on the civil law but it is necessary to prioritize the relevant provisions of the European Union' legislation.