Abstract
In this article I am considering the characteristics and status of financial law as a public law domain and the relation between tax law as a part of financial law, respectively public law on the one hand, and private law on the other hand. The matter is much more complex, when we take into account that the term law, as it is generally rather inaccurately used by the general public as well as by professionals, has no definition.
Law is in the objective sense a set of applicable standards that are generally binding rules of conduct established or recognized and enforced by the state (or by the international community composed of states). Legal norms are characterized by formal certainty and are included in the official state-recognized sources of law.
Likewise, not every claim or obligation has the nature of a legal right; sometimes it is only in the area of morality, ethics or the family rules etc. Also, the division of law into main branches has been created especially for the purpose of teaching and has no greater practical relevance.
We have witnessed attempts to make divisions of law according to various criteria during approximately past three hundred years and it happens until now. Kant is also known for his laments for that there has not yet been any generally recognized definition of law and this remains true even today.