Original scientific paper
https://doi.org/10.31141/zrpfs.2018.55.127.015
Dispute in taxation matters: deadlines for statute of limitations and powers of judges
Guillaume Goulard
Abstract
The subject of this paper is to define the legal framework of taxation disputes in France, both in the time period during which a taxation dispute can be led and the powers taxation judges have at their disposal. Legal rules strive for harmonisation with the principle of legality together with the guarantee of legal stability. Taxation disputes relate to taxation only over certain years for two reasons. Firstly, tax payers can challenge claims occurring only within legally prescribed deadlines. Secondly, this dispute in general also relates to additional costs arising after taxation audit pursuant to legal deadlines.
Keywords
France; taxations; disputes in taxation matters: deadlines for statute of limitations and powers of judges
Hrčak ID:
194816
URI
Publication date:
28.2.2018.
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