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Some Thoughts About The Discretionary Power Regarding The National And The European Law

Author

Listed:
  • Eva ERDOS

    (PhD. associate professor, Head of Department Financial Law, University of Miskolc, Faculty of Law, HUNGARY.)

  • Agnes KECSKEMETI

    (Law student, University of Miskolc, Faculty of Law, HUNGARY.)

Abstract

Difficulty or possibility; freedom or compulsion? How can we determine the operation of the discretionary power - is it an intellectual process in the legal system or just arbitrariness? The aim of this essay is to survey all dimensions of the discretionary power to get its real intended purpose because there are some variances between its theory and the legal practice. We mean, we have to see how it gets its right form and function. The second part of this essay focuses on the dimensions of tax law. The legal practice reflects that the tax law is in one unit with the discretion and the tax law can be that branch which can reach all citizens around us. In the following we are trying to underline the way we can define the atmosphere of our legal practice.

Suggested Citation

  • Eva ERDOS & Agnes KECSKEMETI, 2014. "Some Thoughts About The Discretionary Power Regarding The National And The European Law," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 57, pages 13-24, June.
    • Handle: RePEc:pmu:cjurid:v:57:y:2014:p:13-24
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    More about this item

    Keywords

    discretionary power; human judgment; legal practice; tax law; offshore activity; harmonization;
    All these keywords.

    JEL classification:

    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law

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