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Procedural guarantees in French tax law
[Les garanties de procédure en droit fiscal français]

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  • Jean-Raphael Pellas

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

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.

Suggested Citation

  • Jean-Raphael Pellas, 2015. "Procedural guarantees in French tax law [Les garanties de procédure en droit fiscal français]," Post-Print hal-04487274, HAL.
    • Handle: RePEc:hal:journl:hal-04487274
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