Tax Law


Marjan Špilar
New University, Faculty of Government and European Studies

Ključne besede:

Tax law, Tax Legal Act, Legal tax relation, Tax liability, Income taxes, Consumption taxes, Property taxes

Kratka vsebina

In the script, the author discusses tax law as a special branch of law that deals with the tax system and taxation, determines the types of public duties, participants and methods of imposing tax obligations, and other issues in this field. In the introductory part, the author defines tax law and its placement in the legal system. This part also includes an overview of the basic characteristic of the tax as a fundamental category of tax law, the distinction between taxes and other non-tax mandatory duties and the classification of taxes. Next, some of the institutes of the general part of substantive tax law are discussed, with an emphasis on the constitutional principles that apply to the prescription of taxes and the application of tax law. In this part, the typical elements of the tax legal situation and the various claims from the property tax relationship are discussed. In the final part of the script, within the framework of the special part of tax law, individual groups of taxes (income taxes, consumption taxes and property taxes) are briefly considered.


24 March 2023