Abstract

The article is devoted to the analysis and summary of case-law of the Constitutional Tribunal in regard to creating tax law. Issues brought in the study especially concern respecting by the legislator constitutional requirements of creating tax law both in the scope of substantive and legal and formal-legal aspects. The article points out the most common legislative mistakes and their evaluation by the constitutional court.

So long as the legislator is prerogative by virtue of statutory law to have liberty of action regarding political decision in the scope of levying taxes, creating their construction and shaping particular elements of a tax, formal requirements in regard to creating taxes are connected with regulations and prohibitions, of which violation result in theascertainment of unconstitutionality.

The analysis of case-law of the Constitutional Tribunal regarding the division to substantive and legal and formal-legal requirements also indicates the scope of possible and effective appealing against the norms of tax law determined by the competences of the Constitutional Tribunal.