Book Description
L'obligation fiscale est indispensable au financement et au fonctionnement de l'État. Elle lui permet ainsi de répondre de ses engagements envers les citoyens. Légitimant l'impôt, la protection des droits et libertés fondamentaux du contribuable limite cependant la puissance fiscale de l'État, sans toutefois s'opposer à l'ingérence de la puissance publique dans leur mise en œuvre. L'obligation fiscale procède nécessairement et légitimement d'une immixtion de l'État dans le droit de propriété et les libertés économiques des opérateurs, de même que l'exécution et la sanction de l'obligation fiscale supposent l'intervention de la puissance publique dans la sphère des libertés individuelles du contribuable. Néanmoins, la primauté des droits et libertés fondamentaux sur l'obligation fiscale impose une redéfinition du pouvoir fiscal de l'État ainsi que la délimitation des compétences du législateur en la matière. Cet encadrement est aujourd'hui opéré par le principe d'égalité, dont le respect conditionne la validité de l'ingérence fiscale de l'État dans les droits et libertés économiques du contribuable. Le rôle fondamental de ce principe d'égalité justifie alors un renforcement des pouvoirs reconnus à la puissance publique pour assurer l'exécution et la sanction de l'obligation fiscale. Le principe d'égalité induit progressivement le respect d'une certaine neutralité du droit fiscal à l'égard de facteurs objectivement sans influence sur la substance économique de la matière imposable. Les principes d'égalité et de neutralité assurent ainsi la résolution des conflits entre obligation fiscale et droits et libertés fondamentaux du contribuable.
Author: Lindy Muzila Publisher: ISBN: 9780821394540 Category : International law Languages : en Pages : 0
Book Description
Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups
Author: Laurent Mayali Publisher: Springer ISBN: 3319733621 Category : Law Languages : en Pages : 345
Book Description
This book addresses current practices in customary law. It includes contributions by scholars from various legal systems (the USA, France, Israel, Canada etc.), who examine the current impacts of customary law on various aspects of private law, constitutional law, business law, international law and criminal law. In addition, the book expands the traditional concept of the rule of law, and argues that lawyers should not narrowly focus on statutory law, but should instead pay more attention to the impact of practices on “real legal life.” It states that the observation of practices calls for a stronger focus on usage, customs and traditions in our legal systems – the idea being not to replace statutory law, but to complement it with customary observations.
Author: M. H. Ogilvie Publisher: Essentials of Canadian Law ISBN: 9781552214527 Category : Law Languages : en Pages : 512
Book Description
This fourth revised edition is the leading Canadian legal text on the law relating to religious institutions. Designed for use by both lawyers and church administrators, this synthesis of legal and religious concerns makes this text an essential resource for all professionals working in the area.
Author: Ariane Périn-Dureau
Author: PÉRIN-DUREAU
Author: Economic Community of West African States
Author: 
Author: Lindy Muzila
Author: UNESCO
Author: International Bureau of Fiscal Documentation
Author: M. W. Mouton
Author: Laurent Mayali
Author: M. H. Ogilvie