Littérature scientifique sur le sujet « Légalité fiscale »
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Articles de revues sur le sujet "Légalité fiscale"
Maitrot de la Motte, Alexandre. « L’application du droit de l’Union européenne en matière fiscale ». Titre VII N° 2, no 1 (15 avril 2019) : 60–68. http://dx.doi.org/10.3917/tvii.002.0060.
Texte intégralHaddar, Ismail. « La Légalité Fiscale en Tunisie : Une Solution Critiquable ». مجلة منازعات الأعمال, no 18 (novembre 2016) : 122–27. http://dx.doi.org/10.12816/0031720.
Texte intégralLemieux, Alain. « Des rapports entre la fiscalité et le commerce en droit international économique ». Les Cahiers de droit 37, no 1 (12 avril 2005) : 263–87. http://dx.doi.org/10.7202/043383ar.
Texte intégralGoulard, Guillaume. « Le contentieux fiscal ». Zbornik radova Pravnog fakulteta u Splitu 55, no 1 (28 février 2018) : 15–21. http://dx.doi.org/10.31141/zrpfs.2018.55.127.015.
Texte intégralLuppi, Philippe. « Les fonctions de l’impôt face à l’ordre public sanitaire ». Sociétés 162, no 4 (28 décembre 2023) : 61–71. http://dx.doi.org/10.3917/soc.162.0061.
Texte intégralLescuyer, Guillaume, et Moulnang Tal. « EXPORTATIONS DE BOIS DU CAMEROUN VERS LE TCHAD : UN SUCCÈS COMMERCIAL MAIS UNE LÉGALITÉ DÉFAILLANTE ». BOIS & ; FORETS DES TROPIQUES 329, no 329 (21 juillet 2017) : 67. http://dx.doi.org/10.19182/bft2016.329.a31313.
Texte intégralTerfve, Jérôme. « La disposition générale anti-abus en matière d’impôt direct signe-t-elle le point de départ d’un affaiblissement du principe de légalité de l’impôt : regard croisé entre la gestion normale et l’abus fiscal ». Revue internationale du patrimoine N° 10-11, no 2 (1 décembre 2022) : 126–36. http://dx.doi.org/10.3917/ripa.010.0126.
Texte intégralThèses sur le sujet "Légalité fiscale"
Maidagi, Ayi Amadou. « La preuve en droit fiscal répressif : mise en forme du droit de la répression fiscale ». Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020056.
Texte intégralThe repressive tax procedure has opened up to a wide consideration of the taxpayer's rights. From the verification to the search, through the interrogation of the individual, the fiscal power is framed, controlled, forces to be deployed in reference to a higher order. The search for facts and the administration of the evidence convey a high idea of both the individual and the guarantees of justice.Procedural protection, including in that it requires the tax charge to fully prove the components of the offense and obliges the state to do everything possible to ward off arbitrariness, leaves the tax administration’s power of persuasion intact. Massive, the proof facilities of this one are out of proportion to the possibilities of the taxpayer, that person who remains a taxable person regardless of his argumentative capacity.This flexibility stems from the diversity of the repressive and evidential mechanisms available to the tax services. It also follows from the approach of guilt: in order to consolidate fiscal power, the legal system has created the theory of deliberate infringement and empowers the tax authorities to rely on it, before the criminal judge as well as taxation judge, to win easily
Cheng, Li. « Le principe de légalité de l'impôt et son application en Chine ». Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1014.
Texte intégralThe principle of legality of the tax, being a translation of the taxation consent in a legal background, is universally recognized by democratic countries. This principle, consisting to limit the taxation power of the government and to protect the fundamental rights of citizen, plays a crucial role to establish a hierarchy of legal rules. However, this principle is recognized only partially and vaguely in China. We have conviction that the effective application of this principle will not only improve the efficiency of the management of the taxes, but also calm down the tensions and to improve the relationship between the administration and tax payers.The application of this principle must be carried out around two axes: one consists in the establishment of taxation rules principally by law in order to limit the power of regulation of government, the other in effective application of the legal rules in taxation, in order to protect the tax payer’s rights. For the first one, abrogation of delegations of legislative power appears desirable and necessary to settle the problem of negligence of legislator’s competence, as well as the depreciation of the tax norms in China. And as for the second one, it is necessary to notice the illegality and irregularities in the execution of the legal rules, which is an obstacle to apply this principle either in the taxation in the proceedings
Dupeu, Nael. « Les moyens en contentieux fiscal ». Electronic Thesis or Diss., Toulon, 2023. http://www.theses.fr/2023TOUL0159.
Texte intégralTax litigation arises from a persistent disagreement between the taxpayer and the tax administration. The taxpayer who wishes to contest the tax must submit a contentious claim to the competent tax service before being able, if necessary, to bring the dispute in front of the judge. The taxpayer and the tax authorities must then present means capable of justifying the merits of their respective positions. The tax judge must assess the means of the parties in order to resolve the dispute. The purpose of this study is to systematize the means in tax litigation. The specific nature of the tax dispute has an influence on the means as invoked by the parties and assessed by the judge. The objective nature of tax litigation implies in fact bringing together favorable conditions for the application of tax legality. The parties thus enjoy great freedom to develop their legal argument during the litigation procedure. The purely objective nature of tax litigation is sometimes a source of imbalance between the parties to the tax proceedings. The objective application of tax law is also at the heart of the tax judge's office, although he sometimes reveals a form of subjectivity in his assessment of means. The ambition of this research is to identify the specific features of the means in tax litigation
Gaillard, Fabien. « Le droit des sociétés à l’épreuve de la société privée européenne ». Thesis, Bordeaux 4, 2013. http://www.theses.fr/2013BOR40013/document.
Texte intégral“Europe will not be made in a day, nor without any clashes,” according to Mr Robert Schuman. The statement proved to be true with the adoption, after thirty years of intense debates at the European level, of Societas Europaea, introduced into French law with the bill of July 26, 2005 for the confidence and modernization of the economy, supplemented by the decrees of April 14, 2006 and November 9, 2006. The same analysis can be made of the European Commission proposals for the regulations relating to the statute of the European private company made on June 25, 2008, and now under consideration before the European Parliament. The question is to show the existence of flexible Community standards favourable to the development of statutory standards, in the image of those applicable to the European Private Company of Community origin and which is contractual in essence. The European Private Company should be analysed as a member structure and a symbol of the emancipation of Community legislation as well as a vector of the principle of free establishment of companies both in relation to its “big cousin,” the European Company, and through the study of Community standards as necessary elements to the correct operation of European structures. The next step is to question if resorting to the European Private Company constitutes a relevant instrument in the operations of intracommunitarian reorganization following two main lines of investigation: the adjustment of contractual intragroup relations via the model of the European Private Company and the European Private Company as a mainspring within the framework of intracommunitarian fusion operations
Chapitres de livres sur le sujet "Légalité fiscale"
« De la légalité et de la légitimité des opérations financières offshores ». Dans Finance offshore et paradis fiscaux, 175–96. Presses de l'Université du Québec, 2022. http://dx.doi.org/10.2307/jj.12348154.13.
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