Procedural guarantees in French tax law

Les garanties de procédure en droit fiscal français

Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: Under French taxation law, procedural guarantees have had a golden age with respect to fundamental freedoms, backed by the rights of the defence and by the duty of fairness imposed on the tax authorities. However, in the current context, procedural guarantees are regressing; they are in some kind of grey area, as public interest considerations related to the fight against tax avoidance and tax evasion increase the use of exceptional procedures.

Date: 2015-11-01
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Published in Revue française de finances publiques, 2015, 132, pp.73

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04487274

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