PHYSICS 102 Lecture Notes - Lecture 8: Budget Of The European Union, Public Law, Flat Tax
Document Summary
Chapter 11: tax law [1-6: what is tax law, defining taxes, taxes are compulsory, unrequited payments to gov, obligation, taxpayers enjoy a general benefit of their involuntary gifts, the taxing power, taxation as law. Public law b/c governs legal relations between the individuals and the state. Lays down the criteria of taxation, who is taxed, for what, for how much, where, when. Regulates formalities on how the tax liability is assessed and collected. States provisions concerning the powers of the judiciary for settling disputes between taxpayer and. The tax system is a mix of different taxes the tax administration. May be enacted by the federal gov. as well as the local and regional. There are no goods and services taxes. Goods and services are harmonized through the european. Income taxes remain a reserved competence of the mss. The eu cannot collect taxes directly, except from its own servants. Mss transfer a part of their tax revenue to the eu budget.
