Prethodno priopćenje
https://doi.org/10.31141/zrpfs.2016.53.119.057
Administrative judge control over the activities of the tax administration: between the need for taxation and protection of tax payers
Jérôme Michel
Sažetak
Among the main principles of constitutional values of taxation law (the principle of freedom, legality, equality, annual postulate) the principle of necessity of taxation can be found in the fundamentals of the great powers of the Taxation Department responsible for establishing and charging all legally founded taxes. Due to the declarative principle of numerous taxes (income tax, tax on profit, VAT tax), administration justifiably has at its disposal a range of methods for controlling the honesty of taxpayers and repressive powers to combat taxation fraud in any form. In a state with the rule of law, the judge for taxation has two tasks: to combat fraud or tax evasion and to protect the taxpayer from misuse of powers by public administration authorities.
In this sense, the judge for taxation is constantly seeking to achieve a balance, given the current legal regulations, between (1) the contradictory imperatives regarding the efficiency of taxation controls on the one hand, and (2) respecting guarantees for the taxpayer on the other. After that, the judge controls the loyalty of Taxation Department activity and whether it respects the fundamentals of the rule of law.
Ključne riječi
Administrative judge; taxation law; France
Hrčak ID:
153359
URI
Datum izdavanja:
15.2.2016.
Posjeta: 6.769 *