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...
| Main Author: | |
|---|---|
| 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 |
| _version_ | 1818364190073552896 |
|---|---|
| author | José María Tovillas Morán |
| author_facet | José María Tovillas Morán |
| author_sort | José María Tovillas Morán |
| collection | DOAJ |
| description | 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 constitutional principles of tax law regarding economic capacity and equality before the tax system, which are selected to monitor constitutionality. Through the use of these principles as a screening tool, an individual’s assets have been demonstrated to be a legitimate indication of a person’s economic capacity, and the limitation of the amount of the ISF has been established as a legitimate way of applying the principle of the prohibition of confiscatory taxation. Based on the development of the principle of tax equality, the introduction of tax benefits in the regulation of the ISF has been accepted, along with the specific elements of this tax, which is levied on personal elements. |
| first_indexed | 2024-12-13T22:00:25Z |
| format | Article |
| id | doaj.art-12b8259b5d78442b8395eaa6a8d0e6de |
| institution | Directory Open Access Journal |
| issn | 1885-5709 1885-8252 |
| language | Catalan |
| last_indexed | 2024-12-13T22:00:25Z |
| publishDate | 2014-06-01 |
| publisher | Escola d'Administració Pública de Catalunya |
| record_format | Article |
| series | Revista Catalana de Dret Públic |
| spelling | doaj.art-12b8259b5d78442b8395eaa6a8d0e6de2022-12-21T23:30:01ZcatEscola d'Administració Pública de CatalunyaRevista Catalana de Dret Públic1885-57091885-82522014-06-0104815216810.2436/20.8030.01.262475The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on WealthJosé María Tovillas MoránThis 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 constitutional principles of tax law regarding economic capacity and equality before the tax system, which are selected to monitor constitutionality. Through the use of these principles as a screening tool, an individual’s assets have been demonstrated to be a legitimate indication of a person’s economic capacity, and the limitation of the amount of the ISF has been established as a legitimate way of applying the principle of the prohibition of confiscatory taxation. Based on the development of the principle of tax equality, the introduction of tax benefits in the regulation of the ISF has been accepted, along with the specific elements of this tax, which is levied on personal elements.http://revistes.eapc.gencat.cat/index.php/rcdp/article/view/2563Dret tributariFrançaConseil ConstitutionnelImpost de solidaritat sobre la fortuna. |
| spellingShingle | José María Tovillas Morán The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth Revista Catalana de Dret Públic Dret tributari França Conseil Constitutionnel Impost de solidaritat sobre la fortuna. |
| title | The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth |
| title_full | The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth |
| title_fullStr | The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth |
| title_full_unstemmed | The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth |
| title_short | The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth |
| title_sort | doctrine of the french conseil constitutionnel on the solidarity tax on wealth |
| topic | Dret tributari França Conseil Constitutionnel Impost de solidaritat sobre la fortuna. |
| url | http://revistes.eapc.gencat.cat/index.php/rcdp/article/view/2563 |
| work_keys_str_mv | AT josemariatovillasmoran thedoctrineofthefrenchconseilconstitutionnelonthesolidaritytaxonwealth AT josemariatovillasmoran doctrineofthefrenchconseilconstitutionnelonthesolidaritytaxonwealth |