Academic Scientific JournalsInterpretation of the tax law in france. Selected problems
Abstract
The autonomy of the tax law in French law was not immediately doctrinal project. The first step was the use of autonomous interpretation by the judges of the Conseil d’Etat. The article presents the interpretation and doctrinal conflicts in French tax law. The experience gained through the practice of the tax law in France can be a contribution to the discussion on the same problem in Polish law.
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