Legaliteettiperiaate vero-oikeudessa
Avainsanat:
vero-oikeus, legaliteettiperiaate, lakisidonnaisuuden periaate, oikeusperiaateAbstrakti
Principle of legality in tax law
The principle of ”no taxation without representation” was introduced, albeit not explicitly, in Magna Carta in 1215. This principle is nowadays one of the cornerstones of Western democracies. Magna Carta formed the roots of the rule of law and also to the principle of legality in tax law. The article concerns the principle in Finnish tax law.
In Finland, the principle of legality in tax law is based on section 81(1) of the Finnish Constitution: ”The state tax is governed by an Act, which shall contain provisions on the grounds for tax liability and the amount of the tax, as well as on the legal remedies available to the persons or entities liable to taxation.” However, the principle of legality is a multi-level legal phenomenon, whose meaning and relevance depend on the context.
In the first place, section 81(1) of the Constitution both gives the Parliament the right to enact tax laws, but also necessitates that it is the Parliament which decides on taxation. Due to the principle of legality, statutes are by far the most important source of tax law: Every tax decision must be based on law. While all the essential elements of tax criteria must be found in tax law, it is not, however, needed that all the details are incorporated in the law.
Thus, at the level of law-making the principle of legality has, as a norm, first and foremost a rule-like nature. There are some ambiguities only regarding the accuracy of the tax norms. However, at the level of the application of tax laws there are much more ambiguities. In the application of tax laws the principle of legality has a more principle-like nature; the relevance of this principle is somewhat unclear and to some extent controversial as well.
The author argues that the principle of legality is by far the most important legal principle of tax law. That said, the Supreme Administrative Court has very seldom expressis verbis referred to this principle in its decisions and argumentation.
