LE JUGE CONSTITUTIONNEL FRANÇAIS FACE À LA JUSTICE FISCALE. L’APPLICATION DES NORMES CONSTITUTIONNELLES
THE FRENCH CONSTITUTIONAL JUDGE FACING TAX JUSTICE. THE APPLICATION OF CONSTITUTIONAL STANDARDS

Summary/Abstract: The article traces the balancing by the French constitutional judge of tax requirements and fundamental rights enshrined in the French Constitution. Thus, the author establishes a distinction necessary for his study between procedural tax justice, resulting from formal democracy and ensuring the establishment of the tax by the constitutional judge, as he is expressly authorized within the framework of his competence, and substantive tax justice, based on the content of the tax, put into perspective with the principles of equality and equity.

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