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Essays in fiscal law

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14 avril 2026

DGFIP Deontology Guide: Conflict of Interest Prevention

Essay - 2 pages - Fiscal law

The DGFIP's deontology guide outlines the strict deontological obligations for tax agents to prevent conflicts of interest, ensuring probity, integrity, and impartiality.

21 déc. 2025

Fiscal Integration Regime: Tax Optimization for Corporate Groups

Essay - 5 pages - Fiscal law

The fiscal integration regime is a crucial institution in the tax law of corporate groups, serving tax optimization objectives while adhering to legal and tax imperatives.

06 sept. 2025

Administrative Doctrine and Legal Security in Tax Law

Essay - 2 pages - Fiscal law

This document discusses the impact of administrative doctrine on legal security in tax law, exploring its role in providing guidelines and interpretations for taxpayers and legal professionals.