Podstata a zásady daňového exekučného konania v daňovom práve na Slovensku

Tax execution pursuance and tax pursuance are important tax legal institutions which were established effectively from 1. September 1999.These institutions modified these former laws concerning enforcement of tax payments through this tax pursuance. The author ́s main focus in this article is centered on tax execution pursuance and on the legal principles of law and the foundation of tax execution. In this connection we will concentrate on rules regarding right exclusivity and the process of carrying out tax execution pursuance and also the beginning of fulfilment of tax execution pursuance communique and the obligation to investigate fulfilment of conditions for implementing this pursuance adequacy to the extent of tax execution and so on.