Part XII · General
Article 265 Taxes not to be imposed save by authority of law.
In force
This article is the first principle of tax law. No tax shall be levied or collected except by authority of law. One line carries the whole rule. Neither the Union nor a State may take money as tax without a law behind it.
- No tax shall be levied or collected except by authority of law.
What it means
Plain words summary of the article above. Not legal advice.
This article is the first principle of tax law. No tax shall be levied or collected except by authority of law. One line carries the whole rule. Neither the Union nor a State may take money as tax without a law behind it.