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Introduction
theauthorkeptinmindthepracticalcomparabilityofinstitutionsexistingin
dińerentcountries.Tecomparativeapproachmayhavesomelimitationscaused
bythefactthatitisnotpossibletoentirelycrossculturalborders.4Duetothe
abovelimitations,theanalysiscoverslegalsystemsofselectedEuropeancoun-
triesandnotcountriesfromothercultures.
Whenmakingtheselectionoflegalsystemstobecompared,itwasessential
tochoosecountriesrepresentingtwoprimarylegalculturesoftheworld.5Te
analysiscoversGermanyasregardsthecontinental(Romano-Germanic)legal
systemandEnglandasregardsthecommonlaw.Teauthorextendedthecom-
parisontothelegalsystemoftheCzechRepublic,which,liketheGermanand
Polishlegalsystems,belongstothecontinentallegalculturebutisalsotheCsuc-
cessor’tothesocialistlegalculturethatplayedtheroleofaseparatelegalculture
inthe20thcentury.6
Teprimaryobjectivesofthebookaretoassesstheinstitutionoftaxcancel-
lationintheanalysedlegalsystemsandcomparetheconditionsofitsapplica-
tion.TebroadscopeoftheobjectivescomesfromapostulatebyRodolfoSacco,
whoclaimsthattheprimaryaimofcomparativelawasascienceistoacquire
knowledgeaboutlegalsystems.Teresultsofthisresearchmaybeappliedin
practice,butnotnecessarilyso.7TeCulturalManifestoofComparativeLawa-
doptedbyItaliancomparatistsinTrentoin1987,commonlyknownasCTesisof
Trento’(Italian:TesidiTrento),confirmsSacco’spostulate.8Teproposedexpan-
sionofknowledgeshouldnotbeunderstoodincomparativelawasapresenta-
tionofregulationsofdińerentlegalsystems,i.e.asastudyatthefirst(essential)
stageofcomparativelawresearchaccordingtothescaleofthedepthofthestudy
adoptedbyHusa.9Comparativelawresearchatthefourthandfifhstages,as
specifiedbyHusa,aimstoexplainwiththehelpofauxiliarysciencesthereasons
4Ibid.,23.
5InadditiontotheRomano-Germanic,commonlaw,andsocialistlegalculture,RenéDavid
enumeratesthefollowinglegalcultures:Islamic,Hindu,Jewishlaw,andthelawsoftheFarEast,Af-
ricaandMadagascar.RenéDavid,inCamilleJauńret-Spinosi,RenéDavid,MarieGoré,Lesgrands
systèmesdedroitcontemporains(Paris:Dalloz2016),16.
6Husa,ANewIntroductiontoComparativeLaw,216,219.
7RodolfoSacco,PiercarloRossi,EinführungindieRechtsvergleichung(Baden-Baden:Nomos
2017),13.
8CLeTesidiTrento’
,LawFaculty,UniversityofTrento,http://www.jus.unitn.it/faculty/guida/
tesi.html,accessed23February2020.
9Husaidentifiesfivestagesofcomparativelawresearch:1)presentationofprovisionsofother
legalsystemsusuallyinconnectionwithdrafingoflegislation,2)comparisonwithinaspecific
scaleorcommoncomparativeframework,usuallyinordertosolveaparticularproblemorfillin
gapsinlaw,3)systematicpresentationofsimilaritiesanddińerencesregardingaparticularinstitu-
tion,4)analysisofsimilaritiesanddińerencesregardingaparticularinstitutionwiththehelpof,e.g.
sociologyoflaw,legalhistory,legalanthropologyetc.,and5)problematisation,includingdevelop-
mentofthetheoryandmethodologyofcomparativelaw.Husa,ANewIntroductiontoComparative
Law,141-142.
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