Conseil d'Etat — Special Part — Tax Law

Date Citation Note
12.04.2002 Opinion SA Financière Labeyrie Tax, interest for late payment
Eventhough it refuses, in the case of interest for late payment charged to taxpayers, to find the existence of penal sanctions within the meaning of Article 6 of the European Convention on Human Rights, the Council of State agrees to examine whether tax law introduces discrimination between taxpayers which are contrary to Article 14 of the Convention
08.04.1998 Dr. fisc. 1998, 398 Case Société de distribution de chaleur de Meudon et Orléans (SDMO), Société Gras Savoye, Société Essences et Carburants de France, Société anonyme NSC Groupe Where a taxpayer has complied with the guidelines contained in the circulars issued by tax authorities, tax authorities cannot order a tax adjustment for abuse of rights against the said taxpayer.
05.04.1996 Rec., 116 Case Houdmond The principle of retroactive effect of softer criminal rules was applied to taxpenalties.