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11.22 P UBLIC F INANCES AND T AXES
As a result of assuming the functions of government of the occupied territory, the
financial administration of the occupied territory passes into the hands of the Occupying Power.
During the occupation, the fiscal laws of the enemy State remain in effect, but may be changed
or suspended by the Occupying Power under certain circumstances, as discussed below.
Taxes. If, in the occupied territory, the Occupying Power collects the taxes,11.22.1
dues, and tolls imposed for the benefit of the State, it shall do so, as far as is possible, in
accordance with the rules of assessment and incidence in force, and shall in consequence be
bound to defray the expenses of the administration of the occupied territory to the same extent as
the legitimate Government was so bound.414
18.104.22.168 Supervision of Taxes Collected by Local Authorities. The words “for
the benefit of the State” were inserted in Article 48 of the Hague IV Regulations to exclude local
taxes, dues, and tolls collected by local authorities for local purposes.415 The Occupying Power
may supervise the expenditure of such revenue and prevent its hostile use.416
22.214.171.124 Changes in Taxes or New Taxes. The Occupying Power shall collect
taxes, as far as is possible, in accordance with the rules of assessment and incidence in force.
This is an example of the general rule that the Occupying Power shall respect the laws in force in
the occupied territory unless absolutely prevented.417 Modifications to the tax laws may be
justified by practical considerations and considerations of public order and safety.https://dod.defense.gov/Portals/1/Documents/law_war_manual15.pdf