Using Analogy in the Uncodified General Area of Financial Law

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Authors

NECKÁŘ Jan

Year of publication 2015
Type Article in Proceedings
Conference System of Financial Law : General Part : Conference Proceedings
MU Faculty or unit

Faculty of Law

Citation
Field Law sciences
Keywords Analogy; limits; system; financial law; application; taxes.
Attached files
Description In this paper, the author deals with using of analogy for filling in legal gaps in financial law. He also focuses on the limits of analogy in a situation where financial law has no codified general area. Based on analogy, the author verifies the hypothesis that limits on using of analogy do not depend on the area of financial law where it is applied. In the paper, pointing out that there is no codified area of financial law, the author concentrated on using of analogy within application of norms of financial law and, in particular, on the limits of analogy. "This is a targeted publication on the one topic (Financial Law). It has been requested for inclusion in WOS."

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