Administrative Doctrine and Legal Security in Tax Law

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[...] To what extent does administrative doctrine act on legal stability in the field of tax law? - Introduction and detailed plan Introduction As for the question of what administrative doctrine and legal security mean, opinions would necessarily be very divided. But truly, it must be said that, in general, doctrine represents a set of theoretical works and opinions expressed by lawyers and specialists in law, thus contributing to the interpretation, analysis, and development of the law. Regarding administrative doctrine more specifically in tax law, it can be seen as the set of interpretations, comments, and orientations issued by the tax administration in the context of the application of tax laws. [...]

[...] The subject is quite practically interesting as it concerns all the actors, namely the taxpayer as the subject of tax law, the tax administration as the issuer of administrative doctrine, and the judge responsible for applying tax law. Thus, administrative doctrine in the field of taxation acts on legal security through a double impact, producing antagonistic effects. In other words, it must be said that administrative doctrine plays a crucial role in legal stability by providing guidelines and interpretations of tax laws for taxpayers and legal professionals. [...]

[...] At least as for its main purpose, it asserts legal security On the other hand, this administrative doctrine, often considered a guide for the interpretation and application of laws, can sometimes be a source of legal insecurity (II). Detailed Plan I - Administrative doctrine in the affirmation of legal security The content of the administrative doctrine (it is issued by the administration through:) Instructions (Circular, Service Note) Ministerial instructions and responses Consolidation of Legal Security through Administrative Doctrine Establishment of an official interpretation (allows for the reduction of uncertainty risks, and promotes predictability for the taxpayer) The guarantee of uniformity of the interpretation and application of tax law. [...]

[...] This term therefore refers to other concepts such as those of legibility, non-retroactivity or even stability of legal situations. In other words, it involves the stability, predictability and coherence of the law as well as protection against arbitrary changes. From these definitions, we can perceive a common denominator, which is the application of tax laws. In a desire to maintain a certain balance. This application of tax laws is done independently of the doctrine, which often proves to be more favorable in certain cases compared to the law, thus leading taxpayers to apply the doctrine of the administration. [...]