Judicial control of the administration 2200-7B6

Presenting the tasks of administrative, general, constitutional and common courts allows for two goals. Location of administrative courts in the system of judicial review and relations between courts and the Constitutional Tribunal. These organs play the most important role in controlling the tax administration. The student at this stage of study learns the system basics of the location of the courts and their tasks in the control process, also learning the material scope in the performance of tasks by courts. This approach is also intended to show the relationships of individual courts with the control of tax administration activities. The review process must take into account the function of reviewing the constitutionality of tax law and the impact of the Court of Justice of the European Union. The explanation of the impact of both of these bodies on the process of administrative courts is necessary to understand the relationship of participants in the audit process. Due to the fact that both tax proceedings and provisions on judicial control of administration require an understanding of the role of the Court of Justice of the European Union and the European Court of Human Rights, the powers of these bodies also require analysis.