OIMin Ordinance in Swiss Law: Constitutional Analysis

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[...] First, its application can only be executed on a specific constitutional basis. It is only taken in the event of the implementation of international provisions. Then, the content of the ordinance must be sufficiently precise. It cannot create new taxes not provided for in the Constitution. Constitutional Analysis of the Principle of Legality in Tax Matters The principle of legality in tax matters has a constitutional value3. Only lawmakers can legislate on the essential elements related to tax. Parliament has the competence to pronounce on the subject, object, and rate of tax. [...]

[...] The OIMin Ordinance in Swiss law - Constitutional analysis of the principle of legality in tax matters The principle of legality in tax matters: definitions The principle of legality in tax matters is essential. It is the foundation of Swiss tax law. The federal constitution provides for it in Article 127, paragraph 1. In fact, all taxation must be based on a clear and formal legal basis. Its adoption follows a concrete legislative procedure. According to the constitution, it is the law that defines the taxpayer's quality. [...]