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Interpretation of the tax law in france. Selected problems

Publication date: 10.09.2018

Financial Law Review, 2017, Issue 7 (3)/2017, pp. 61-70

https://doi.org/10.4467/22996834FLR.17.014.10332

Authors

Mariola Lemonnier
Katedra Prawa Finansowego, Wydział Prawa i Administracji, Uniwersytet Warmińsko-Mazurski w Olsztynie, University of Warmia and Mazury in Olsztyn
, Poland
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Interpretation of the tax law in france. Selected problems

Abstract

The autonomy of the tax law in French law was not immediately doctrinal project. The first step was the use of autonomous interpretation by the judges of the Conseil d’Etat. The article presents the interpretation and doctrinal conflicts in French tax law. The experience gained through the practice of the tax law in France can be a contribution to the discussion on the same problem in Polish law.

Information

Information: Financial Law Review, 2017, Issue 7 (3)/2017, pp. 61-70

Article type: Original article

Authors

Katedra Prawa Finansowego, Wydział Prawa i Administracji, Uniwersytet Warmińsko-Mazurski w Olsztynie, University of Warmia and Mazury in Olsztyn
Poland

Published at: 10.09.2018

Article status: Open

Licence: CC BY  licence icon

Percentage share of authors:

Mariola Lemonnier (Author) - 100%

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Publication languages:

English

Interpretation of the tax law in france. Selected problems

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