Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/800

This text was translated from EN into Rumantsch Grischun.

The main structural features of any tax, in particular those liable to pay tax, the object of the tax and its assessment, are regulated by law. Provided the nature of the tax permits it, the principles of universality and uniformity of taxation as well as the principle of taxation according to ability to pay are applied. Intercantonal double taxation is prohibited. The Confederation shall take the measures required.

La furmaziun da las taglias, particularmain il circul dals pajataglia, l’object da la taglia e la calculaziun da quella, è da reglar en ses princips en la lescha sezza. Uschenavant ch’il gener da taglia permetta quai, èn d’observar oravant tut ils princips da la generalitad e da la regularitad da l’imposiziun da taglia sco er il princip da l’imposiziun tenor la capacitad economica. L’imposiziun dubla da taglia tranter ils chantuns è scumandada. La Confederaziun prenda las mesiras necessarias.