Concept of the Financial Legal Act in Financial Law of the European Union

Abstract

The aim of this paper is mainly to propose a concept of the EU financial legal act. According to the Author, it is justified to put a hypothesis that the acts of such type, including their specificity and subject of regulation, may be distinguished in the whole EU legal order and their typology may be conducted. Moreover, financial legal acts will belong to the scope of EU financial law, a field of the Union law not very common in the doctrine of law, at least from the formal point of view. The following research problems will be used to prove the above hypotheses: • what is the scope and how can be characterized EU financial law functioning within the Union legal order? • what features are EU financial legal acts characterised by and in what way their typology may be made? Conclusion resulting from the analysis of the indicated problems have been established on the basis of non-reactive (non-empirical) research methods, i.e. based on source literature and binding EU legal regulations.