دورية أكاديمية
The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth
| العنوان: | The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth |
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| المؤلفون: | José María Tovillas Morán |
| المصدر: | Revista Catalana de Dret Públic, Vol 0, Iss 48, Pp 152-168 (2014) |
| بيانات النشر: | Escola d'Administració Pública de Catalunya, 2014. |
| سنة النشر: | 2014 |
| المجموعة: | LCC:Law LCC:Law in general. Comparative and uniform law. Jurisprudence |
| مصطلحات موضوعية: | Dret tributari, França, Conseil Constitutionnel, Impost de solidaritat sobre la fortuna., Law, Law in general. Comparative and uniform law. Jurisprudence, K1-7720 |
| الوصف: | This paper analyzes the content of French Constitutional Council (Conseil Constitutionnel) doctrine on the successive regulations on the solidarity tax on wealth (ISF). After describing the basic elements of this tax and the institution of the Conseil Constitutionnel, the paper analyzes the constitutional principles of tax law regarding economic capacity and equality before the tax system, which are selected to monitor constitutionality. Through the use of these principles as a screening tool, an individual’s assets have been demonstrated to be a legitimate indication of a person’s economic capacity, and the limitation of the amount of the ISF has been established as a legitimate way of applying the principle of the prohibition of confiscatory taxation. Based on the development of the principle of tax equality, the introduction of tax benefits in the regulation of the ISF has been accepted, along with the specific elements of this tax, which is levied on personal elements. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | Catalan; Valencian German English Spanish; Castilian French Galician Italian |
| تدمد: | 1885-5709 1885-8252 |
| العلاقة: | http://revistes.eapc.gencat.cat/index.php/rcdp/article/view/2563Test; https://doaj.org/toc/1885-5709Test; https://doaj.org/toc/1885-8252Test |
| DOI: | 10.2436/20.8030.01.26 |
| الوصول الحر: | https://doaj.org/article/12b8259b5d78442b8395eaa6a8d0e6deTest |
| رقم الانضمام: | edsdoj.12b8259b5d78442b8395eaa6a8d0e6de |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 18855709 18858252 |
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| DOI: | 10.2436/20.8030.01.26 |