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Un “Code Européen Du Contribuable” Pour Renforcer La Lutte Contre La Fraude Et L’Évasion Fiscales

Author

Listed:
  • Arina Nicoleta DRAGODAN

    (Postdoctorante, Academie Roumaine, ROUMANIE.)

Abstract

Le Code européen du contribuable est l’une des 34 mesures contenues dans le Plan d'action de la Commission européenne pour lutter contre la fraude et l'évasion fiscales qui a été adopté le 6 décembre 2012. Il s'agit d'une mesure qui pourrait améliorer la perception de l'impôt et garantir un meilleur respect des obligations fiscales dans l'ensemble de l'Union européenne. La nécessité de ce code est justifiée par la mobilité accrue des citoyens et du caractere transfrontiere de l’activité économique. Un code européen du contribuable clarifierait les droits et obligations des contribuables comme des administrations fiscales, destiné a améliorer les relations entre l'administration fiscale et les contribuables. Ce travail présente quelques aspects relatifs a cette proposition sur le code européen du contribuable, dans le cadre des mesures prises dans la lutte contre la fraude et l’évasion fiscales. Nous cherchons aussi une réponse a la question de savoir si cette approche est une atteinte a la souveraineté fiscale des États membres.

Suggested Citation

  • Arina Nicoleta DRAGODAN, 2015. "Un “Code Européen Du Contribuable” Pour Renforcer La Lutte Contre La Fraude Et L’Évasion Fiscales," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 60, pages 215-228, March.
  • Handle: RePEc:pmu:cjurid:v:60:y:2015:p:215-228
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    More about this item

    Keywords

    European Taxpayer's Code; good administrative practices; tax fraud; tax evasion; tax sovereignty;
    All these keywords.

    JEL classification:

    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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