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    Rule of law values are secured when taxpayers, enforcemen... — Carmelics
    Home/Democracy & Governance
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    Supports→English law should treat the legislature's decision as having determined the VAT rate, rather than leaving discretion to tax collectors or judges.

    Rule of law values are secured when taxpayers, enforcement officials, and judges are all bound by Parliament's decision.

    Democracy & GovernanceSocial Contract
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    Democracy & GovernanceSocial Contract

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    Related propositions within the same area of thought.
    A system permitting tax collectors or judges to deviate from the legislated rate...English law should treat the legislature's decision as having determined the VAT...The taxing power is allocated to Parliament.

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    SEP: law-language
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    Now consider the making of general legal norms. In England there is a Value Added Tax of 20 per cent. That is the case because the U.K. Parliament enacted (in language that you may well consider rather peremptory) that ‘VAT shall be charged at the rate of 20 per cent’ (Value Added Tax Act 1994 s 2(1), as amended by the Finance (No 2) Act 2010, s 3(1)), and English law treats Parliament as having law-making authority. We can imagine a system in which the contribution of that legislative act to th

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