Taxation requires statutory authority: taxes may be imposed or collected only under law, limiting executive action. A constitutional principle requires statutory authorization for taxation: taxes cannot be levied or collected except by authority of law, precluding executive action that creates tax liabilities without legislative sanction and requiring clear statutory basis for the creation, scope, and incidence of any tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation requires statutory authority: taxes may be imposed or collected only under law, limiting executive action.
A constitutional principle requires statutory authorization for taxation: taxes cannot be levied or collected except by authority of law, precluding executive action that creates tax liabilities without legislative sanction and requiring clear statutory basis for the creation, scope, and incidence of any tax.
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