Date : 1999
Editeur / Publisher : [S.l.] , 1999
Type : Livre / Book
Type : Thèse / ThesisLangue / Language : français / French
Résumé / Abstract : la penetration du droit communautaire en droit fiscal francais est, depuis quelques annees, une realite que les fiscalistes ne peuvent plus nier. Elle resulte principalement du caractere contraignant des normes communautaires de nature fiscale ou generale mais aussi de l'attitude de la cour de justice des communautes europeennes qui tend a assurer l'harmonisation des legislations en la matiere. Ce caractere contraignant emporte des effets qui beneficient incontestablement aux contribuables dont les droits communautaires sont proteges tant par le juge communautaire que par le juge national. Au-dela, il atteint les autorites fiscales nationales dans leurs competences. De fait, ces dernieres se sont attachees a dresser un certain nombre d'obstacles qui viennent limiter la penetration du droit communautaire en droit fiscal francais. De tels obstacles sont contenus tant dans le droit communautaire que dans l'ordre juridique interne. Ils sont representes par l'attitude protectionniste de ces autorites qui vont agir aupres des instances communautaires pour eviter une perte trop large de leurs competences, notamment en veillant au caractere minimal de l'harmonisation des fiscalites. Ils resultent egalement de regles juridiques permettant de conserver une certaine specificite aux regles fiscales nationales.
Résumé / Abstract : it is a few years since tax lawyers stopped ignoring the penetration of ec law in french tax law. This mainly results from the restricting character of european standards in general or fiscal law, but also from the attitude of the european court of justice which tends to see to the harmonisation of the laws therein. This restricting character undoubtedly bears some beneficial effects to the taxpayers whose european rights are protected by the ec judge as well as by the national judge. Beyond this, it affects the national tax authorities in their competences. Indeed, these authorities have endeavoured to set up a number of obstacles meant to limit the penetration of ec law in french fiscal law. Such obstacles are to be found in ec law as well as in the national legal systems. They are represented by the protectionist attitude of authorities which are going to act with the ec authorities so as to avoid losing too much of their competences, for instance by seeing to as little harmonisation of the tax systems as possible. They also stem from the legal rules which ensure a certain specificity to the national tax laws.