Teoretické aspekty niektorých pojmov procesného práva s dôrazom na colné konanie

The article deals with the theoretical definition of some basic terms which need to be taken into consideration as fundamental in any deep legal analysis of the duty proceedings. In the introduction, the author states and compares the opinions of important legal theoreticians in the field of administrative and financial law on the content of the terms proceedings and process, and the definitions of the nature and importance of administrative proceedings. An extra attention is dedicated to duty proceeding, which has to be considered as a special type of an administrative proceeding.