Základné pravidlá tvorby právnych predpisov v oblasti daní v Slovenskej republike
Basic rules of tax lawmaking in the Slovak Republic
Author(s): Tatiana JamrichováSubject(s): Law, Constitution, Jurisprudence, Public Law, Administrative Law
Published by: Univerzita Palackého v Olomouci
Keywords: lawmaking; law on lawmaking; tax law; amendment; effectiveness
Summary/Abstract: On 1 January 2016, Act No. 400/2015 Coll. on the Creation of Legal Regulations and the Collection of Laws of the Slovak Republic and on Amendments and Supplements to Certain Acts came into force in the Slovak Republic, which regulates the basic rules for the creation of generally binding legal regulations and their promulgation in the Collec¬tion of Laws of the Slovak Republic. The paper highlights selected provisions of this law as well as changes to this law that have an impact on the creation and application of tax legislation.
Journal: Acta Iuridica Olomucensia
- Issue Year: 19/2024
- Issue No: 3
- Page Range: 132-149
- Page Count: 18
- Language: Slovak
