ČESKÉ DAŇOVÉ PRÁVO VS. DYNAMIKA PRÁVA A ZÁSADA IGNORANTIA IURIS NEMINEM EXCUSAT
Czech tax law vs. Dynamism of law and Ignorantia Iuris Neminem Excusat principle

Summary/Abstract: The biggest problem of the Czech tax law is a negative dynamism. The Czech tax law is very often changed and these changes are usually only partial ones (non-systematic). The aim of the changes is a quick change of an act, not a quality change. This long time behaviour of the Czech politics has caused that the Czech tax law become a jungle which is not understandable for common people, nor for the most of specialists. In the article an example from practise was mentioned that illustrates the damages caused by the permanent changes. Especially in the case when tax administrators were using the changes to harm addressees of the acts. In the article the author thinks about theoretical questions relating to these problems as well. Mainly with the question if addressees of these „high quality“ acts are bound by them and what would be the best way how to solve the situation.

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