The Resource A new tax experience in France : claim to the Constitutional Court

A new tax experience in France : claim to the Constitutional Court

Label
A new tax experience in France : claim to the Constitutional Court
Title
A new tax experience in France : claim to the Constitutional Court
Creator
Subject
Language
eng
Summary
France has introduced a new claims procedure (Priority Constitutional Claim) by virtue of which it will now be possible to challenge all statutes including those under tax law on the grounds of violation of constitutional rights and freedoms. This article looks at the procedure closely against the first tax-related decision under the constitutional claim procedure, the SNC Kimberly Clark decision of 18 June 2010 which involved the denial of the right to make a retroactive input VAT deduction claim
Citation source
In: Tax planning international : European tax service. - London. - Vol. 12 (2010),
http://library.link/vocab/creatorName
Courjon, O
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • VAT deduction
  • constitutional law
  • human rights
Label
A new tax experience in France : claim to the Constitutional Court
Instantiates
Publication
Label
A new tax experience in France : claim to the Constitutional Court
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...