Le juge de l'impôt face aux normes comptables internationales

Jean-Luc Rossignol

ACCRA, 2007, vol. 13, issue 3, 113-128

Abstract: International accounting standards enforcement affects corporate law. Will the IAS adoption change the situation? What is the attitude of the judge to the standards, which are really different from the 1982?s rules of the Plan Comptable Général to which he had been used? Two decisions taken by the Conseil d?État demonstrate a prospective approach. If the tax judge has been forced for a long time to be an accounting law one, he did not hesitate to refer to the IFRS in order to compensate for the insufficiencies; he will undoubtedly become the judge of the application of these new accounting standards, awaiting a possible tax framework.

Keywords: international accounting standards; tax law; tax judge; tax framework (search for similar items in EconPapers)
Date: 2007
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