Law 5110 Study Guide - Quiz Guide: Natural Justice, Main Source, Ratio Decidendi
Document Summary
Overview: ability to pay, annuality, efficiency, equality, equity, fair play, freedom, good faith, Legality, legal certainty, legitimate expectations, necessity of tax levy, non-seizure, Lecture 2 - civil law and common law legal and tax systems: historical and political factors, historical roots: french, communist, anglo-saxon, political structure of a country, unitary vs. federal. E. g. federal structure of the united states influenced the sources of common law legal system of the us. Legislative provisions, administrative provisions and case law are issued both at federal and state level. The variety of resulting provisions is restricting by giving the constitution the status of main source of law (art. 6: centralized vs. decentralized, law making powers central government and/or by local governments, countries belonging to a common market (e. g. eu) witness approximation of tax laws and negative integration: as a result of directives and ecj rulings. Civil law: structure of the law: categories. Private law (law of obligations, contract: vocabulary.
