Les taxes causales

"Les taxes causales" is a comprehensive and detailed analysis of tax contributions in Swiss law, focusing specifically on the so-called "taxes causales." This specialized book represents the first monograph in French that addresses the general definition, characteristics, and legal framework of these contributions. The author, Clémence Grisel Rapin, highlights the importance of a clear definition of taxes causales and their distinction from traditional taxes. The work offers an in-depth examination of the qualification criteria and specific features of these tax contributions. Additionally, a general theory of the applicable regime for contributions causales is developed, revealing the weaknesses and gaps of a system that is almost entirely based on case law.