Paper's abstract

Pierre-François Racine, The Judge, an Arbitrator of Taxes
After tackling the issue of the impartiality of the judge, the author proceeds to examine how each court intervening in fiscal litigation (Conseil constitutionnel, Justice Court of the European Communities, European Court of Human Rights, Conseil d'État and Cour de cassation) arbitrates between principles and demands often contradictory: the need to fight fraud and the protection of individual freedom, legal security and mutability of laws, among other examples.

Key Words : impartiality, judge, mutability, freedom
t. 46, 2002 : p. 196-208

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