Abstract
The adoption of the Charter of Fundamental Rights and Freedoms by the Federal Assembly on 9 January 1991 by Constitutional Act No. 23/1991 Coll., Which introduces the Charter of Fundamental Rights and Freedoms as a constitutional act of the Federal Assembly of the Czech and Slovak Federal Republic, thirty years ago, it created a situation where it is possible to try to evaluate this regulation in terms of its application in practice. The fact that the chosen topic is topical is also proved by the regular and established case law of the Supreme Administrative Court, and especially the Constitutional Court.
In the practical application of taxation, this issue then raises controversial issues that relate not only to the relationship between the tax administrator and the taxpayer, but in some cases also to individual tax laws to the constitutional order. The basic tax postulates, formulated by Adam Smith, thus remain relevant even today and are also reflected in recent case law.