Скачать или смотреть Doctrine of Immunity of Instrumentalities

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The Doctrine of Immunity of Instrumentalities, also known as Intergovernmental Tax Immunity, is a legal principle that protects the autonomy of different levels of government (e.g., federal and state) from being encroached upon by each other, specifically through taxation. This doctrine ensures that one level of government cannot tax the instrumentalities or property of another level of government, thereby maintaining their respective spheres of power and independence.
Key aspects of the doctrine:
Protection from Taxation:
The core of the doctrine lies in preventing one government from imposing taxes on the instrumentalities (e.g., property, agencies, institutions) of another government.
Federalism:
It is a principle that is particularly relevant in federal systems where multiple levels of government exist, each with its own set of powers and responsibilities.
Mutual Respect:
The doctrine aims to foster mutual respect and cooperation between different levels of government by preventing one from financially burdening the other.
Origin:
The doctrine has its roots in the United States, particularly in the landmark case of McCulloch v. Maryland.
Indian Context:
In India, Articles 285 and 289 of the Constitution address this principle. Article 285 grants immunity to Union property from state taxation, while Article 289 provides similar immunity to State property from Union taxation, with specific exceptions for commercial activities.
In essence, the Doctrine of Immunity of Instrumentalities is a safeguard for the balance of power and functional independence between different levels of government within a federation.

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