TFL Vsebine / Revija SIR*IUS

HIERARCHY OF LEGAL ACTS - Article 859 of the Slovene Code of Obligations with regard to Article 28(1) of the Treaty on the Functioning of the European Union

Prispevek je del sistemske analize dokaj zahtevne ekonomsko-pravne problematike davčništva. Osredinjamo se na analizo razvrstitve oziroma hierarhije pravnih aktov v slovenskem pravnem redu. V pravni perspektivi analize se opiramo na dejansko in pravno stanje proučevane zadeve, ki določa uporabo slovenskega prava. Pri tem se gibljemo med točkama notranjega civilnega obligacijskega prava in mednarodnega javnega in zasebnega prava Evropske unije, in sicer med določilom 859. člena Obligacijskega zakonika in 1. odstavkom 28. člena Pogodbe o delovanju Evropske unije. Proučevanje nas privede do sklepa, da uporabo določbe notranjega prava neposredno ovira določba mednarodnega prava od njene uveljavite leta 2004 dalje.

Paper is presented as a part of systems analysis of quite complex economic and legal issues of tax consultancy. This paper's focus is on the analysis of the hierarchy of legal acts in the Slovenian legal order. The legal perspective is defined with the state of facts and the state of law of the analysed dispute, which dictates the use of the Slovenian law. We follow the points between the national civil law of obligations and the public and private international law of the European union, i. e. between Article 859 of the Code of Obligations and Article 28(1) of the Treaty on the Functioning of the European Union. The analysis leads to the conclusion that, since 2004, the implementation of the international law provision has directly obstructed the use of the national law provision.