Princípy správneho trestania pri ukladaní úhrnnej pokuty za daňové delikty
The Principles of Administrative Sanctioning by the Imposing of an Aggregated Fine for Tax Delicts

Summary/Abstract: The legislation of the aggregated fine was adopted in the Tax Code with entering into force from January 1st 2016. The aggregated fine is the legal instrument for the application of the principle of absorption. The institute of the aggregated fine is possible to apply in the situation when conditions stated by the law are fulfilled and its adoption in the procedural tax legal regulation removes inconsistency in the decision-making of the tax administrators and in some cases also of the courts of the Slovak Republic. In connection with the imposing of the aggregated fine is an essential element of the decision the reasoning of administrative discretion on the basis of which the fine was imposed. The application of the principle of absorption in the process of the imposing of fines and the need of due reasoning of administrative decisions is adjudicated by the courts of the Slovak Republic whose decisions are incorporated in to the text of the article.

• Details
• Contents