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La subsidiarité des conventions fiscales

Abstract : Our dissertation is about a praetorian principle erected by the French Administrative Supreme Court the Conseil d'Etat since 1975 and that became one of the major case law on international taxation under the French Law. From the given case law, it results that the checking of the conformity of a tax act issued by the French Tax authority with respect to a tax treaty, has to be made at a second stage, after of a domestic law based control by the judge. The principle implies the application of a method when controlling acts issued by the tax authority that tends to link the provisions of the tax treaty to be applied, of the prior qualifications provided by the domestic law. The principle has just been appointed as «the principle of subsidiarity of tax treaties, in a 2014 Decision, and differs from any other application of the subsidiarity theory in law.
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Anapaula Trindade Marinho. La subsidiarité des conventions fiscales. Droit. Université Panthéon-Sorbonne - Paris I, 2015. Français. ⟨NNT : 2015PA010295⟩. ⟨tel-01962381⟩



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