@article{Marchessou_2023, title={ The constitutional framework for taxation in France}, volume={2}, url={https://rieel.com/index.php/rieel/article/view/44}, abstractNote={<p>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</p>}, number={3}, journal={Review of International and European Economic Law}, author={Marchessou, Philippe}, year={2023}, month={Mar.} }