Povzetek: Sodišča številnih držav so dolgo omejevala avtoriteto davčnega organa, da podobne zadeve obdavčuje na enak način. Pri tem so izhajala iz načela, da ni davka brez neposredno napisanega zakonskega določila (angl. no taxation without legal basis), ki so ga ponavljala kot mantro ter pri tem zavračala možnost uporabe teleološke razlage in analogije. Dejstvo je, da se lahko zakonske luknje pojavljajo v vseh (tudi davčnih) zakonih, saj vsevedni in nezmotljivi zakonodajalec ne obstaja. Vendar danes večina držav - in ta krog se širi s krepitvijo zavesti in potrebe po uporabi (v uvodnem stavku navedene) davčnopravne maksime - poudarja pomen boja proti davčnim zlorabam v obliki sklenjenih pravnih poslov, ki formalno izpolnjujejo dikcijo zakonske določbe, ne pa tudi njenega namena in duha. Zaradi možnosti zlorabe analogije na eni strani ter poudarjenega varstva načel delitve oblasti, vladavine prava in pravne varnosti na drugi strani je prisotno razmišljanje, da je zapolnjevanje pravnih lukenj z analogijo na področju kazenskega in davčnega prava prepovedano. Dilema glede slednjega se je medtem že razjasnila ter absolutna vezava na kazenskopravno maksimo nullum crimen, nulla poena sine lege - kot je pokazal razvoj v nemškem davčnopravnem prostoru - ni upravičena.

Ključne besede: pravne praznine, pravne luknje, pravne vrzeli, analogija v davčnem pravu, prenos na znanost in sodno prakso, generalne klavzule kot vrzeli, zgovorni molk zakona

Title: Use of Analogy in Tax Law

Abstract: The courts of many countries have for a long time limited the ability of the tax authority to "tax similar cases in the same way". In doing so, the courts based their decisions on the principle "no taxation without legal basis", which was repeated as a mantra, while rejecting the possibility of using teleological interpretation and analogy. The fact is that legal gaps and loopholes can appear in all (also tax) laws, as an implicit and unmistakable legislator does not exist. However, today most countries - and this circle is expanding with the spread of awareness and the need to use that (aforementioned) tax law maxim - emphasise the importance of combating tax abuses carried out in the form of legal transactions that formally fulfil the text of a statutory provision, but not its purpose and spirit. Given the possibility of misuse of the instrument analogy on the one hand and the emphasised protection of the principles of the separation of powers, the rule of law and legal certainty on the other, there is a reflection of the fact that filling the legal holes with analogy in the area of criminal and tax law is prohibited. In the meantime, the dilemma has already been clarified and the absolute tie to the criminal law maxim nullum crimen, nulla poena sine lege - as evidenced by developments in the German tax law system - is not justified.

Keywords: legal holes, legal gaps, legal loopholes, analogy in tax law, transfer on science and court decisions, general clauses as legal gaps, explicit silence of the law