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Taxpayer’s Important Interest and Public Interest in General Clauses of the Tax Ordinance Act

Summary/Abstract: General clauses cause “flexibility of legal act”, and consequently “application of legal provisions”. Without general clauses it is impossible to extend legal regulations to all events, giving effects, occuring in abandonment of tax collection, exemption from obligation of tax collectionor tax deductions, advantages like deferment of the payment of that tax or remitting the whole ora part of tax arrears. Phrases like taxpayer’s important interest and public interest, beeing usedin the regulations of the Tax Ordinance Act, have not regular range of content. During dealingwith complaints, the tax authorities are obliged to fill these phrases with an appropariete content, in its sole discretion. This is done within the framework of so-called administrative discretion.The tax authorities have also a margin of discretion, both with regard to the interpretation of expressionsand phrases being the content of general clauses and in evaluation of factual situation ofthe case. Simultaneusly, general clauses contained in Tax Ordinance Act, enable to choose legalconsequences and resolve conflict of goods specified within. Essential directives of choice arecontained in generally accepted value system. But these values do not have a direct impact at thechoice of determined settlement.

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