Regard sur la jurisprudence fiscale du Conseil constitutionnel

In: Pouvoirs: revue française d'études constitutionelles et politiques, Band 4, Heft 151, S. 129-140

Abstract

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.