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Article(electronic)#4November 24, 2014
Regard sur la jurisprudence fiscale du Conseil constitutionnel
In: Pouvoirs: revue française d'études constitutionelles et politiques, Volume 151, Issue 4, p. 129-140
Le Conseil constitutionnel a joué ces dernières années un rôle croissant en matière fiscale. Il a censuré plusieurs dispositions ayant pour effet de créer certains impôts ou sanctions disproportionnés. Il a veillé à ce que la loi fiscale soit suffisamment claire et précise. Il a entamé un contrôle accru de sa rétroactivité. On peut encore espérer de substantielles avancées protectrices des droits fondamentaux du contribuable, notamment en matière de sanctions fiscales ou de respect des capacités contributives, mais la jurisprudence s'oriente dans la bonne direction.
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Article(electronic)#52014
Regard sur la jurisprudence fiscale du Conseil constitutionnel
In: Pouvoirs: revue française d'études constitutionelles et politiques, Volume 4, Issue 151, p. 129-140
The Constitutional Council has in recent years played an increasing role in tax matters. He censure several provisions designed to create certain disproportionate taxes or penalties. He shall ensure that the tax law is sufficiently clear and precise. He starts increased control of its retroactivity. You can still hoped advanced substantial protective of fundamental rights of the taxpayer, particularly in matters of tax penalties or respect of contributory abilities, but case law is moving in the right direction. Adapted from the source document.
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Book chapter(electronic)#62013
How to avoid Double Taxation in the European Union?
In: Allocating Taxing Powers within the European Union; MPI Studies in Tax Law and Public Finance, p. 63-72
Book(electronic)#72013
Droit de l'OMC, droit de l'Union européenne et fiscalité directe
In: Droit international
Couverture -- Titre -- Copyright -- Collection -- Remerciements -- Préface -- Avant-propos -- Abréviations -- Introduction -- Partie 1. Le principe de non-discrimination fiscale -- Titre 1. La reconnaissance d'un principe de non-discrimination fiscale -- Chapitre 1. Le principe de non-discrimination au sens de l'O.M.C. -- Chapitre 2. Les divergences d'acception du principe de non-discrimination -- Conclusion du titre premier -- Titre 2. La portée du principe de non-discrimination fiscale -- Chapitre 1. La flexibilité du principe de non-discrimination -- Chapitre 2. La remise en cause de dispositions fiscales franÃaises -- Conclusion du titre second -- Conclusion de la première partie -- Partie 2. Le principe d'interdiction des subventions fiscales -- Titre 1. La reconnaissance d'un principe d'interdiction des subventions fiscales -- Chapitre 1. Le principe d'interdiction des subventions au sens de l'O.M.C. -- Chapitre 2. Les divergences d'acception du principe d'interdiction des subventions -- Conclusion du titre premier -- Titre 2. La portée du principe d'interdiction des subventions fiscales -- Chapitre 1. La flexibilité du principe d'interdiction des subventions -- Chapitre 2. La remise en cause de dispositions fiscales franÃaises -- Conclusion du titre second -- Conclusion de la deuxième partie -- Conclusion générale -- Bibliographie sélective -- Table des décisions -- Index alphabétique -- Table des matières
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Book(print)#82009
Möglichkeiten zur Finanzierung von PPP-Infrastrukturprojekten in der Schweiz
In: Schriftenreihe des Vereins PPP Schweiz 3
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Article(electronic)#92023
The Global Anti-Base Erosion (GloBE) Rules and Tax Certainty: A Proposed Architecture to Prevent and Resolve GloBE Disputes
In: In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 6 (2023), no. 2 ; 15 p.
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Article(electronic)#102022
The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the Globe Model Rules
In: In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 3 ; p. 489-515
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Thesis#112008
L' articulation des institutions de protection de la personne de l'enfant contre ses parents
In: Nouvelle bibliothèque de thèses 75
Article(electronic)#122021
The Prohibition of Abuse of Rights after the ECJ Danish cases Analysis of the ECJ judgments, reading by national courts, and impact on tax treaty practice
In: Intertax, Volume 49, Issue 6/7
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Book(print)#132018
Études à la mémoire de Philippe Neau-Leduc: le juriste dans la cité
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Article(print)#142014
Les impôts
In: Pouvoirs: revue française d'études constitutionnelles et politiques, Issue 151, p. 5-140
ISSN: 0152-0768
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World Affairs Online
Open Access#152016
Opinion statement ECJ-TF 2/2015 of the CFE on the decision of the European Court of Justice in Commission v. United Kingdomm ('final lossess') (case C-172/13), concerning the 'Marks & Spencer exception'
This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-172/13, European Commission v United Kingdom, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on February 2015. This case is in some ways a follow-up to the ECJ's decision in Marks & Spencer and comments on whether the legislative amendments introduced by the United Kingdom are sufficient to ensure compliance with European Union law. After illustrating the case, arguments of the parties and decision of the Court, this Opinion Statement will focus on selected critical points from the Courts decision and Advocate General Kokott's opinion.
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