Does The Czech Parliament Follow Tax Law Drafting Principles? Presented by: Dr. Radvan Date: 15 – 16 February 2024 Tax Law Method of Regulation - A modified version of the administrative law regulation method • Fewer sub-statutory regulations than administrative law • Economic instruments • Private law elements • Elements of choice • Self-application Systematics of Tax Law Drafting Principles - Basic principles - given by the country's constitution and also by the principles generally valid for continental legal culture and the democratic rule of law - Specific principles - closely connected with the specifics of the legal method of tax law regulation (self-application principles) - Tax justice principles - specific conditions and rules for measuring justice in taxation - Economic nature principles - tax law has a very close relation to national economics - Professionality principles - connected to the quality of the legislation - I am aware that these criteria are interrelated and somewhat overlapping. Basic Principles - Nullum tributum sine lege principle • - Local bylaw Lex retro non agit principle • Might be broken if the new regulation is advantageous for the obligated tax subject - Principles of priority of international and EU Law Self-Application Principles - Tax provisions should be included in separate legal acts • - Title of the legislative instrument (act, ordinance) must be clear • - - Legal personality and legal capacity Inappropriate to impose an unorthodox tax or tax components • Super-gross wage • Tax bonus Principle of brevity • - Tax on acquisition of immovable property Uniform terminology in law • - Energy taxes But clearly Adequate vacatio legis • Relations to budgets Tax Justice Principles - Principle of equality - Tax justice principle • Horizontal • Vertical - principle of proportionality - Principle of endurance - Principle of non-double taxation - • VAT and excises • Super-gross wage Principle of majority protection • Corrective components • Christmas tree strategy Economic Nature Principles - Principles of the economy - Regulatory Impact Assessment - RIA Professionality Principles - The only legal laypersons are the Government and the Parliament members, who, unfortunately, can influence the shape of tax law the most. - Explanatory report to the act - Amendments made by the Members of the Parliament Conclusions - The Czech Parliament generally follows tax law drafting principles when adopting tax law. - However, looking back into history, several exceptions and cases still show that this statement cannot be applied in all situations. - The principles' breach is not caused by the lack of the principles or their unclarity but by their application by the Parliament. - To achieve a good quality of tax law, it seems to be enough to follow the principles, especially by the politicians.