Hans Nawiasky’s views on tax law and tax-law relations

Abstract

The article presents Hans Nawiasky’s views on the basic issues of the tax law. First, Nawiasky’s position regarding the nature of the tax-law relationship is presented, according to which the tax relationship should be seen as an obligation relationship and not as a relationship of power. Next, the article presents his views on the structure of a tax relationship and, finally, the author describes H. Nawiasky’s point of view on the formation of a tax law relationship, in which H. Naviasky takes the stance that the legal relationship of tax liability arises as a result of an issuance and service to the taxpayer of an administrative act, and not as a result of an occurrence of a tax event regulated in the tax law.