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European Tax

Iris Makhlouf

Bredin Prat

7/13/2023 8:51:40 AM

By Yves Rutschmann Ronan Vallerie Iris Makhlouf

The French Administrative Supreme Court’s recent case law has effectively reduced the two abuse of law conditions to one in the case of...

3/23/2023 2:35:05 PM

By Yves Rutschmann Ronan Vallerie Iris Makhlouf

The principle of legality of taxation (or principle of fiscal legality) forms part of the legal order of the European Union (EU) as a...