Les saction administratif et les sanctions pénales en Droit fiscal français

• Philippe Marchessou ^[1] ; Bruno Trescher ^[1]
  1. [1] University of Strasbourg

     University of Strasbourg

     Arrondissement de Strasbourg-Ville, Francia

     
• Localización: Studi Tributari Europei, ISSN-e 2036-3583, Nº. 8, 2018 (Ejemplar dedicado a: Corporate icome tax: towards an European taxation)
• Idioma: francés
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• Dialnet Métricas: 1 Cita
• Resumen

  • The French tax legislation uses the word « sanctions » to qualify at once tax penalties, applied by the administration, and the penal sanctions, pronounced by the criminal judge. The French courts consider that both have in common a dimension of punishment, which requires that they be motivated, and the deep contemporary dilemma lies in the possibility of making a cumulative application of them. European and French courts had to give an interpretation of the principle ne bis in idem. If the tax penalties respect a unified regulation, the penal sanctions try to punish the different contemporary manifestations of tax evasion.