Abstract

The purpose of this article is to find out whether the legal maxim "in dubio mitius" (in favor of a soft solution in case of doubt) can be used to resolve legal uncertainties. The authors conducted an intersectoral analysis using a comparative method and came to the conclusion that the maxim "in dubio mitius" is used in different branches of law and has different formulations: for example, in constitutional law it is better known as "in dubio pro libertate" (suspicions in favor of freedom/law), in tax law "in dubio pro tributario" (suspicions in favor of the taxpayer) or "in dubio contra fiscum" (doubts to the detriment of the treasury), in criminal proceedings "in dubio pro reo/ favor rei" (doubts in favor of the accused). In some legal systems, for example, in Germany, the approach to considering maxims "in dubio mitius" as a last resort to overcome legal uncertainty is rejected. However, in most legal systems, the Maxim "in dubio mitius" is used as a last resort to resolve legal uncertainty.

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