Paper's abstract

Valérie Varnerot, Between Essentialism and Existentialism of the Theory of Sources: the Non Formal Sources of Fiscal Law
Presupposing an essence of law, contemporary doctrine seems to be hostile to accepting the pluralism of the sources of fiscal law. And so the non formal sources of fiscal law would be a manifestation of a legal existentialism. And yet the recent proposals of legal science pave the way for a rebuilding of the theory of sources which, while justifying them, sanctions pluralism in this field.

Key Words : essence, sources of law, existencialism
t. 46, 2002 : p. 139-195

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