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Tax optimization, what framework ?
[L'optimisation fiscale, quel encadrement ?]

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  • Jean-Raphael Pellas

    (IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay)

Abstract

Tax optimization has been the subject of rigorous supervision for several years. The administration thus censors the tax authority which would be exclusively justified by tax reasons, in the context of evasion of the law or fictitious acts. However, this limit on the exclusive nature of the intention seems to be contested by the tax administration in favor of a more realistic approach based on arrangements qualified as aggressive.

Suggested Citation

  • Jean-Raphael Pellas, 2013. "Tax optimization, what framework ? [L'optimisation fiscale, quel encadrement ?]," Post-Print hal-04537105, HAL.
    • Handle: RePEc:hal:journl:hal-04537105
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