Zasady równomierności i ustawowości opodatkowania w Niemczech
The principle of uniformity and legality of taxation in Germany

Summary/Abstract: In the tradition of German doctrine, the principles of taxation uniformity and legality of taxation (statutory imposition of taxes) were derived from the statutory definition of tax in the Tax Ordinance. Nowadays, both of these principles, in accordance with the jurisprudence of the Federal Constitutional Court, are derived directly from the Constitution. They are further specified and complemented by the ability to pay principle and taxation in accordance with the statutory factual state.

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