Réflexions sur le contentieux fiscal... PDF Download

Author: François Méjan
Publisher:
ISBN:
Category :
Languages : fr
Pages : 31

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Author: Christophe de La Mardière
Publisher:
ISBN:
Category :
Languages : fr
Pages :

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LE CONTENTIEUX ADMINISTRATIF DE L'IMPOT EST ESSENTIELLEMENT LE LIEU D'UN RECOURS DE PLEINE JURIDICTION, LA DEMANDE EN DECHARGE OU EN REDUCTION. L'ETUDE DE LA DISTINCTION DES CONTENTIEUX MONTRE QUE C'EST L'ENSEMBLE DU CONTENTIEUX PECUNIAIRE QUE LA JURISPRUDENCE TEND A CLASSER DANS LA PLEINE JURIDICTION. OR ELLE LE FAIT EN S'ATTACHANT AU CRITERE DES POUVOIRS DU JUGE DONT LA VALEUR SCIENTIFIQUE EST BIEN MOINDRE QUE CELLE DU CRITERE RETENANT LA NATURE DE LA QUESTION DE DROIT POSEE AU JUGE. L'APPLICATION DU SECOND MONTRE QUE LE CONTENTIEUX FISCAL EST OBJECTIF CAR LE CONTRIBUABLE, PAR PRINCIPE, NE PEUT PRETENDRE Y FAIRE VALOIR DE DROIT SUBJECTIF. LE CONTENTIEUX DE L'IMPOT DEVRAIT DONC PERMETTRE UN USAGE GENERAL DU RECOURS POUR EXCES DE POUVOIR. AINSI LES DEBORDEMENTS DU POUVOIR FISCAL SERAIENT VERITABLEMENT CONTENUS, RESULTAT AUQUEL NE PARVIENT PAS LE RECOURS EN DECHARGE. EN EFFET CELUI-CI NE PEUT ATTEINDRE LES REGLEMENTS QUI MECONNAISSENT LE PRINCIPE DE LEGALITE FISCALE, PARTICULIEREMENT A RAISON DE LA GARANTIE CONTRE LES CHANGEMENTS DE DOCTRINE. DE MEME IL N'EST PAS EN MESURE DE CONTENIR LE POUVOIR DISCRETIONNAIRE DU FISC DONT L'AMPLEUR CONTREDIT LE PRINCIPE DE COMPETENCE LIEE. LA NATURE OBJECTIVE DU CONTENTIEUX FISCAL S'ETABLIT ENFIN PAR L'INADAPTATION DE REGLES DE PROCEDURE QU'ON LUI IMPOSE.

Author:
Publisher: Walter de Gruyter
ISBN: 311031228X
Category : Reference
Languages : en
Pages : 2983

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Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.

Author: United Nations. Office of Legal Affairs
Publisher: United Nations Publications
ISBN:
Category : Law
Languages : en
Pages : 544

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The world has changed radically since 1989, when the General Assembly declared the period from 1990 to 1999 as the United Nations Decade of International Law. During that time, the international community claimed some major achievements as reflected by the adoption of conventions and treaties. This publication presents a collection of essays from legal advisers of States and international organizations, all of whom are among those committed to promoting respect for international law. Their contribution provides a practical perspective on international law, viewed from the standpoint of those involved in its formation, application and administration.

Author:
Publisher: United Nations, Division for Ocean Affairs and the Law of the Sea, Office of the Legal Affairs
ISBN: 9789211336306
Category : Baselines (Law of the sea)
Languages : en
Pages : 0

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The Handbook covers legal, technical and practical information deemed essential in negotiating maritime boundary delimitation between coastal states.It also contains information about the peaceful settlement of disputes where negotiations are unsuccessful and the states wish to avail themselves of the dispute settlement mechanism set out in the 1982 Convention on the Law of the Sea

Author: Fatima Chaouche
Publisher: Éditions Larcier
ISBN: 280791666X
Category : Law
Languages : en
Pages : 489

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This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).

Author: Marc Leroy
Publisher: P.I.E-Peter Lang S.A., Editions Scientifiques Internationales
ISBN: 9789052016979
Category : Finance, Public
Languages : en
Pages : 0

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This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.

Author: Jean-Marc Coicaud
Publisher: Brookings Institution Press
ISBN:
Category : Law
Languages : en
Pages : 228

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International efforts to construct a set of standardised human rights guidelines are based upon the identification of agreed key values regarding the relationships between individuals and the institutions governing them, which are viewed as critical to the well-being of humanity and the character of being human. This publication considers these issues of justice at the national, regional, and international levels by analysing civil, political, economic and social rights aspects.

Author: Stijn Lamberigts
Publisher: Bloomsbury Publishing
ISBN: 1509953329
Category : Law
Languages : en
Pages : 303

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This book asks whether the well-established privilege against self-incrimination applies to corporations, whether it should, and if so, to what extent. Those questions have an increasingly important EU criminal law dimension. To answer them, this study draws on comparative insights from Belgium, England and Wales, and the US; as well as case law of the ECtHR and EU Law. It covers the established CJEU case law in competition cases, the recent CJEU ruling in DB v Consob and addresses Directive (EU) 2016/343. It will appeal to scholars of EU criminal law, but also to white-collar and competition practitioners.

Author: Başak Başoğlu
Publisher: Springer
ISBN: 331927256X
Category : Law
Languages : en
Pages : 340

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This book is about one of the most controversial dilemmas of contract law: whether or not the unexpected change of circumstances due to the effects of financial crises may under certain conditions be taken into account. Growing interconnectedness of global economies facilitates the spread of the effects of the financial crises. Financial crises cause severe difficulties for persons to fulfill their contractual obligations. During the financial crises, performance of contractual obligations may become excessively onerous or may cause an excessive loss for one of the contracting parties and consequently destroy the contractual equilibrium and legitimate the governmental interventions. Uncomfortable economic climate leads to one of the most controversial dilemmas of the contract law: whether the binding force of the contract is absolute or not. In other words, unstable economic circumstances impose the need to devote special attention to review and perhaps to narrow the binding nature of a contract. Principle of good faith and fair dealing motivate a variety of theoretical bases in order to overcome the legal consequences of financial crises. In this book, all these theoretical bases are analyzed with special focus on the available remedies, namely renegotiation, rescission or revision and the circumstances which enables the revocation of these remedies. The book collects the 19 national reports and the general report originally presented in the session regarding the Effects of Financial Crises on the Binding Force of Contracts: Renegotiation, Rescission or Revision during the XIXth congress of the International Academy of Comparative Law, held in Vienna, July 2014.