The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth

This paper analyzes the content of French Constitutional Council (Conseil Constitutionnel) doctrine on the successive regulations on the solidarity tax on wealth (ISF). After describing the basic elements of this tax and the institution of the Conseil Constitutionnel, the paper analyzes the constitu...

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Bibliographic Details
Main Author: José María Tovillas Morán
Format: Article
Language:Catalan
Published: Escola d'Administració Pública de Catalunya 2014-06-01
Series:Revista Catalana de Dret Públic
Subjects:
Online Access:http://revistes.eapc.gencat.cat/index.php/rcdp/article/view/2563