Belgian constitutional law; Belgian constitutional court; Court of Audit of Belgium; public finance; "tax loyalty"; Droit constitutionnel belge; Cour constitutionnelle belge; Cour des comptes de Belgique; finances publiques; "loyauté fiscale"
Abstract :
[en] This article analyzes the concept of "tax loyalty" as a standard to be controlled by the Belgian constitutional Court and the Belgian Court of Audit. [fr] Cet article analyse le concept de "loyauté fiscale" comme norme de contrôle de la Cour constitutionnelle belge et de la Cour des comptes belge.
Research Center/Unit :
Unité de droit constitutionnel
Disciplines :
Public law
Author, co-author :
Rosoux, Géraldine ; Université de Liège - ULiège > Département de droit > Droit public
Language :
French
Title :
Le contrôle de la loyauté fiscale par la Cour des comptes et la Cour d’arbitrage : mission impossible ?
Publication date :
2002
Journal title :
Administration Publique: Revue du Droit Public et des Sciences Administratives
ISSN :
0771-4084
Publisher :
Bruylant, Bruxelles, Belgium
Special issue title :
St-Polycarpe, Lombart et St-Boniface : une réforme à plusieurs visages
Volume :
2-3-4
Pages :
146-152
Peer reviewed :
Peer reviewed
Funders :
ULiège - Université de Liège
Commentary :
Pour la version telle que publiée et mise en page dans la Revue "Administration publique trimestrielle", un copyright est détenu par : Editions Emile Bruylant, rue de la Régence 67, 1000 Bruxelles.
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