Paradigm of juridical versus legality in the tax law procedure

Abstract

The democratic state and the state control, especially regarding the legal principles with a focus on legality and judiciality, are suffering a major change regarding public administration. The principle of legality is closely linked to public administration; precedent legislation is required as a condition of validity of an administrative action. Currently there is a tendency to change the content of the principle of legality of the democratic state. Indeed, the “post-positivist” view of the law principles, that defines them as true regulations, created a new definition of the principle of legality. This principle does not just enlighten the duty to obey the law, but also the whole legal system, with special attention to those who have legal force. The principle of legality is based on the connection of the act not only to the laws, decrees, lower legislative acts, but also with the principles that are contained in the legal system. It is connected to the principle of legality and adds to this the need to respect the legal system as a whole, especially since the introduction of a new ramification of the principle of legality, which now covers not only the submission to the Law, but with the guiding principles of the legal system. As the principle is understood as a legal regulation, it becomes imperative that the public administrator obeys it.