The Position of the Customs Law in the Legal System

Abstract

The article considers the position of customs law in the legal system. It starts with changes concerning the phenomenon known as customs policy. The customs policy of the European Union is a foundation of the Union and an essential element in the functioning of the single market. All these changes have to be regulated by law; one of the branches is financial law. It represents a system of legal rules regulating the social and economic relationships that emerge in the process of generating, distributing, and using the centralised and decentralised monetary funds (financial resources) in the environment of the state and of self-governing administrative units, in the interest of providing for financial coverage of the fulfilment of their respective functions. The Slovak legal system and its individual branches including financial law can be characterised on the basis of certain principles. These represent basic goals, rules, and requirements expressing the substance and main focus of a particular branch of law. These principles are described. The second part of the article concerns the position of customs law, which here represents a system of legal rules regulating the social and economic relationships emerging in the process of movement of goods over the customs border. Customs law has its own development and is given a new dimension and dynamics by the common European area in the form of the European Union. The article concludes with the position of customs law, defining it as a subsection of financial law.