| 单词 | Revenue law |
| 释义 | 稅務法 The body of legislative and case law dealing with the assessment, levy, and collection of all forms of tax. Through revenue law, a government imposes and collects at periodic intervals taxes, excise, customs, dues, or rents to be appropriated for the payment of government expenses. It is a rule of conflict of laws that a local court will not enforce a foreign revenue law. The rationale for the rule is that a local court will not enforce the interests of a foreign sovereign in matters exclusive to government, such as the power to levy taxation: Huntington v Attrill [1893] AC 150; Government of India v Taylor [1955] AC 491. See also Custom; Excise; Foreign judgment; Legislation; Regulations; Tax. 指就處理評估及徵收一切形式稅款的一個體系的法例及案例。通過稅務法，政府施加及徵收定期稅款，貨物稅，關稅，費用或地稅，以作政府開的支付款項。有一項衝突法的規則，即本地法庭不會強制執行外國的稅務法。這規則的理由為，本地法院不會強制執行純屬外國主權權益的事宜，如徵收稅款的權力：Huntington v Attrill [1893] AC 150; Government of India v Taylor [1955] AC 491。另見 Custom; Excise; Foreign judgment; Legislation; Regulations; Tax。 |
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