Interpretation of the tax law in france. Selected problems
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RIS BIB ENDNOTEInterpretation 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.17.014.10332Authors
Interpretation of the tax law in france. Selected problems
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: Financial Law Review, 2017, Issue 7 (3)/2017, pp. 61-70
Article type: Original article
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
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