The Principle of Personality of Tax Penalties: A General Principle with a Narrow Scope?

Daniel Gutmann

doi:10.18778/8331-399-3

The Principle of Personality of Tax Penalties: A General Principle with a Narrow Scope?

Daniel Gutmann

University Paris-1, Sorbonne Law School (France)

Publication:

Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Pages: 175-182

DOI: https://doi.org/10.18778/8331-399-3.14

Keywords: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

Published: 23 December 2024

Categories: Law, Open Access

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The principle of personality of tax penalties is well established in the case law of the European Court of Human Rights. It is also very important in the case law of the French administrative Supreme Court. However, this principle may conflict with traditional institutions of tax law such as, for example, joint taxation of couples or group tax consolidation. This article studies the technical consequences of the principle of personality of tax penalties in a variety of tax matters and describes how the French case law has tried to find a balance between opposite constraints.

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Gutmann, Daniel. 2024. “The Principle of Personality of Tax Penalties: A General Principle With a Narrow Scope?”. In Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, edited by Ziemowit Kukulski and Małgorzata Sęk, 175-82. Poland: Lodz University Press. https://doi.org/10.18778/8331-399-3.14.