Abstract
The electronic auction is one of the tax execution means according to the Tax Code. However, the Tax Code does not stipulate any further details on electronic auction pursuance.
In contrast, the code refers to an appropriate usage of rules on non-electronic auctions. Nowadays however, the two largest tax administration bodies do not perform electronic auctions.
Therefore, the article focuses on the content of the electronic auction legal rules and analyses conditions for its performance. Moreover, the article compares the legal rules for electronic auction contained in the Tax Code with the legal rules contained in the Civil Procedure Code and in the Act on Public Auctions, as the electronic auctions regulated by these laws are ordinarily performed.