Základné práva a slobody a článok 13 ústavy v podmienkach daňového konania

Fundamental rights and liberties embodied in The Constitution of Slovak republic find their place in every legal procedure, not excluding the tax procedure. Particularly can be mentioned legal personality, personal liberty, proprietary right, inviolability of dwelling, protection of personal data and confidentiality of documents and records, right of business and realisation of other gainful activities and right of judicial and other legal protection. Every single right of certain person matches the duty of another person, therefore the role of state body in this relationship is to find the balance therein, protect the rights and enforce the duties. The Constitution strictly anchores the means of imposition of duties, namely, by an act or on its basis, within its bounds and maintainig the fundamental rights and liberties; by an international convention pursunt to Article 7 paragraph 4 of The Constitution establishing the rights and duties of natural persons and legal persons directly; or by government regulation according to Article 120 paragraph 2 of The Constitution. Fundamental rights and liberties may be restricted only by means of act.