The Financial Administration Act

Abstract

The paper analyses the Financial Administration Act as for the objectives its legislator had originally intended to accomplish upon execution of the new enactment. It includes a short and brief historical excursion clarifying all the circumstances having led to the above mentioned statute being approved and those which directly resulted from the merger of the tax and customs administration in 2012 and establishment of the Financial administation of the Slovak Republic. The members of the Financial Administration consisting of customs officers as well as armed corps and civil servants had not been properly integrated until the adoption of the Financial Administration Act. The author deals with particular benefits the new Financial Administration Act is set to bring. Simultaneously author points to certain legal loopholes or drawbacks of the new enactement including transfer of civil servants into civil service in compliance with the above mentioned legislation. The author concludes the paper by assuming that there has been no adequate application of the new enactment and its full potential. In other words, the existing application problems have not been properly solved by the new legal enactment. In addition hereto, the author expresses her own opitions of de lege ferenda.