A View of the Fiscal Jurisprudence of the Constitutional Council
Pouvoirs n°151 - Les impôts - novembre 2014 - p.129-140
In recent years, the Constitutional Council has played an increasing role in fiscal matters. It has censured several provisions whose consequence was to create certain taxes or disproportionate sanctions. It has ensured that the fiscal law remain sufficiently clear and precise. It has introduced a greater control of its retroactivity. There is still room for substantial progress in the protection of the taxpayer’s fundamental rights, notably regarding fiscal sanctions or the respect of contributory capacities, but the jurisprudence is moving in the right direction.
Référence électonique : Daniel GUTMANN, "A View of the Fiscal Jurisprudence of the Constitutional Council", Pouvoirs, revue française d’études constitutionnelles et politiques, n°151, 151 - Les impôts,
p.129-140
. Consulté le 2020-10-19 17:23:46
. URL : https://revue-pouvoirs.fr/A-View-of-the-Fiscal-Jurisprudence.html
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