Download or read book L application du droit p nal en mati re fiscale written by Société de Droit Fiscal. Colloque and published by . This book was released on 1981 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contribution l tude de la p nalisation du droit fiscal written by Lolita Girondeau and published by Editions L'Harmattan. This book was released on 2021-07-23 with total page 517 pages. Available in PDF, EPUB and Kindle. Book excerpt: La pénalisation du droit fiscal est un phénomène au cœur du renouveau conceptuel de la notion de sanction fiscale et de la transformation de son régime juridique. L'assimilation des sanctions fiscales aux sanctions pénales est le fruit d'un long processus dans lequel interviennent la Cour européenne des droits de l'homme, la Cour de justice de l'Union européenne, le Conseil constitutionnel, le Conseil d'État, la Cour de cassation, le législateur et la doctrine. Le processus est constitué d'abord par l'identification de la notion de sanction fiscale. Elle a permis d'en délimiter les contours, face notamment à l'évolution des formes de sanction en matière fiscale. De cette qualification juridique découle l'application des principes de droit pénal de fond et de forme. La pénalisation du droit fiscal a eu pour conséquences d'accroître les garanties du contribuable. Mais la pénalisation du régime juridique des sanctions fiscales reste encore aujourd'hui imparfaite. Une certaine souplesse est concédée dans l'application des principes fondamentaux du droit pénal. Elle résulte d'une tension constante entre la volonté de préserver un système de répression fiscale efficace et le respect des droits et garanties du contribuable.

Download or read book L application du Droit p nal en mati re fiscale written by Société de Droit Fiscal. Colloque and published by . This book was released on 1982 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit fiscal p nal written by Pierre Di Malta and published by FeniXX. This book was released on 1992-01-01T00:00:00+01:00 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvrage a pour objet une étude de l'ensemble des sanctions fiscales et pénales applicables aux contribuables, à raison des multiples infractions que ceux-ci sont susceptibles de commettre. Appareil répressif, dont l'étendue et la complexité apparaissent à l'échelle de celles du système fiscal français. Cette synthèse s'appuie sur une introduction historique, destinée à montrer l'évolution des solutions retenues en la matière, ainsi que l'ancienneté des origines de nombre de mesures répressives actuelles. Lui font suite des éléments de droit comparé, tirés d'États aussi divers que ceux de la Communauté européenne, que le Brésil, l'Équateur, l'Inde ou le Japon. L'auteur est à la fois professeur à la Faculté de droit de Montpellier, où il enseigne la fiscalité et le droit budgétaire depuis de nombreuses années, et praticien de la fiscalité. Il a publié, seul ou en tant que coauteur, plusieurs ouvrages et des travaux divers portant sur ces matières. La collection « Fiscalité » se propose d'éclairer le phénomène fiscal, selon deux approches complémentaires. La série « Gestion fiscale » regroupe des ouvrages destinés aux praticiens, aux étudiants ou, de manière plus générale, aux contribuables recherchant une explication de la législation fiscale, ainsi que les moyens d'une meilleure gestion de l'impôt. La série « Politique fiscale » accueille des études critiques, relatives au mode d'organisation du prélèvement fiscal, en France ou dans le monde, ainsi qu'à son incidence sur l'environnement économique et social.

Download or read book L application du droit p nal en mati re fiscale 3me colloque de la Soci t de droit fiscal 4 5 d cembre 1980 Aix en Provence written by and published by . This book was released on 1982 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book L application du droit p nal en mati re fiscale written by Société de droit fiscal and published by . This book was released on 1982 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book L application du Droit p nal en mati re fiscale written by and published by . This book was released on 1981 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Les sanctions p nales fiscales written by Centro di diritto penale tributario (Turin, Italy) and published by Editions L'Harmattan. This book was released on 2000 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les législations nationales dans le cadre de la construction communautaire se rapprochent alors, pourquoi comparer la France et l'Italie ? Quelle est la place des sanctions pénales fiscales. Dans les deux pays, dans le dispositif général de lutte contre la fraude fiscale ? Les sanctions pénales fiscales doivent-elles, en France comme en Italie, faire l'objet de réformes ? Doit-on réprimer, d'un point de vue pénal, toutes les infractions fiscales ? Quels sont les délits qui, dans les deux pays, font l'objet de sanctions pénales ? Faut-il un filtre avant que ne s'exerce l'action publique en matière fiscale ? La coopération administrative et judiciaire entre les deux pays permet-elle de lutter contre la fraude fiscale ?

Download or read book Le droit p nal fiscal dans tous ses tats written by and published by . This book was released on 2022 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: À l?heure où la lutte contre la fraude fiscale a été érigée en priorité par nos responsables politiques, il nous a semblé utile de faire le point sur les dernières évolutions marquantes du droit pénal fiscal.00Les difficultés d?application du basculement du contentieux fiscal vers le juge pénal, les relations complexes et épineuses entre DLU et blanchiment, les contours et l?interaction entre le droit au silence en matière pénale et en matière fiscale, la palette des sanctions à disposition tant du juge pénal que du juge fiscal, sont quelques-uns des thèmes abordés dans cet ouvrage dont la plus remarquable particularité est d?associer les réflexions de magistrats et d?avocats.00Cette double approche constitue non seulement un gage de qualité mais également de l?objectivité des différents points de vue développés par les autrices et auteurs.

Download or read book Recueil Des Cours Collected Courses 1948 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .

Download or read book Convention Concernant L assistance Administrative en Mati re Fiscale written by Council of Europe and published by Council of Europe. This book was released on 2011-01-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Internationales und Ausl ndisches Recht written by Internationale Vereinigung für Vergleichende Rechtswissenschaft und Volkswirtschaftslehre zu Berlin and published by . This book was released on 1914 with total page 1046 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Recueil Des Cours Collected Courses 1929 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1968-01-20 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Annuaire Europeen 1989 European Yearbook 1989 written by Council of Europe/Conseil de L'Europe and published by Martinus Nijhoff Publishers. This book was released on 1991-06-14 with total page 1154 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" has expanded over the years in keeping with the role played by European institutions compared with national ones. It is an indispensable work of reference for anyone dealing with these institutions, which have become so numerous and varied that no-one can possibly memorise all their acronyms or functions. The "European Yearbook" provides aids for finding one's way through the labyrinth of these organisations which coordinate a variety of activities in over 20 countries. One of the aids is an 'organisation chart' at the beginning of the documentary section, giving a clear picture of the general situation. A perusal of the many contributions in the volume organisation by organisation, shows the full diversity of the activities which Europe is gradually taking over from national governments, with their consent and financial support. Written in both of the Council of Europe's official languages, English and French, the "European Yearbook" also contains a general index by subject and name which constitutes a very valuable list of articles and provides direct access to the work's subject matter, regardless of the particular organisation concerned, offering a kind of cross-section of the activities of European organisations.

Download or read book Indigenization measures and multinational corporations in Africa written by and published by Martinus Nijhoff Publishers. This book was released on 1982-10-19 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1965 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book On the Take written by Lindy Muzila and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups