Law 5110 Study Guide - Quiz Guide: Contract, Tax Assessment, Direct Tax
Document Summary
Which system is implemented largely relies on the history of colonization. Baltic countries: transition and post-conflict countries: former soviet union, other transition countries, southern european: portuguese, italian, spanish, japanese/korean, miscellaneous, eu member states: ecj interpretation, harmonisation of indirect taxation and approximation of direct taxation by means of directives. Important to understand the tax law of different countries, whether for the purpose of comparative study or as part of tax practice. Detailed tax statutes with small room for interpretation by the judiciary. Different from fee for services: payment for which the taxpayer receives something in return. It does not include a civil or criminal fine. Leading views about what is fair in the distribution of tax burdens among taxpayers. The principle of horizontal equity assumes that persons in the same or similar positions (so far as tax purposes are concerned) will be subject to the same tax liability.
