On the concept of tax proceedings and tax control in the intentions of selected decisions of the courts of the Slovak Republic

Abstract

The paper focuses on the analysis of the concepts of tax proceedings and tax control. The paper also analyses selected principles accompanying tax proceedings and tax control, while defining their impact and operation through their application by the courts of the Slovak Republic. The author points out the broad understanding of tax principles by the courts of the Slovak Republic, while their analysis is performed in accordance with the provisions of Act no. 563/2009 Coll. on Tax Administration (Tax Code) and on Amendments to Certain Acts.