Les procédures en droit fiscal

"Procedures in Tax Law" is a comprehensive textbook that addresses the procedures in tax law. In this fourth, revised edition, it provides an in-depth insight into both contentious and non-contentious procedures in the area of direct and indirect taxes. The authors, who have extensive experience and research in this specialized field, explain the implementation and control of substantive law. The book begins with a refresher on the general principles of administrative law that are significant for the analysis and application of tax law. It then covers the non-contentious procedures of various types of taxes, focusing on the opportunities to assert one's rights and fulfill tax obligations. Additionally, it addresses contentious procedures, including related issues concerning tax claims and criminal law aspects. A new chapter on international information exchange complements this edition, making the work a valuable resource for professionals in tax law.