Administrative sovereignty

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Administrative sovereignty is a legal term in tax and state law.

In tax law , administrative sovereignty provides information about who collects the taxes , i.e. who executes the laws. The administrative sovereignty must not be confused with the revenue sovereignty, which provides information about which regional authority benefits from taxes.

In constitutional law, it is part of the executive and is one of several sovereign rights of the state . In order to safeguard public life, it can be transferred to other states or supranational organizations if the state concerned or a state corporation cannot exercise this sovereign right.

If the transfer of sovereign rights equals an annexation or if it affects the sovereignty of a state or the right of peoples to self-determination in some other way , it is the subject of international law or international law . In the case of Kosovo , administrative sovereignty was transferred to a UN interim administration.

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