Sécurité fiscale et fraude fiscale

TL;DRAbstract

Cet article aborde la dialectique entre scurit fiscale et prvention de la fraude fiscale en examinant trois questions : les imperfections du systme de garantie contre les changements de doctrine, l'instabilit de la loi fiscale, la tentative de rforme de l'abus de droit censure par le Conseil constitutionnel.This article addresses the dialectic between fiscal security and preventing tax evasion by examining three issues: the imperfections of the guarantee system against changes in doctrine, the instability of the tax law, and the attempt to reform the abuse of law censured by the Constitutional Council.

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