The constitutional framework for taxation in France



Tax law, constitutional principles, human rights, rights of taxpayers


Following the path of the requirements applicable to corporate governance, the need arose for good fiscal governance, based on increased legal certainty and reciprocal cooperation between tax administrations and citizens. must inform it within the framework of the Rule of Law, and the attitude of the Spanish Tax Administration, occupied, in general, in obtaining of resources more than in tax justice, which does not favor the development of correct collaborative relationships with citizens

Author Biography

Philippe Marchessou, University of Strasbourg

Honorary Professor at the University of Strasbourg; Former Professor at the College of Europe. Former Responsible for the European Tax Law programs at the College of Europe (Bruges). Former Chairman of the Department of Public Law at the University of Strasbourg. Member of the Scientific Council of the Doctorate in European Tax Law of the University of Bologna. Former visiting professor and lecturer at European, Canadian and Latin American universities. He has multiple publications of books and articles on tax law, especially international tax and European law.





How to Cite

Marchessou, P. (2023). The constitutional framework for taxation in France. Review of International and European Economic Law, 2(3). Retrieved from