La preuve en droit fiscal

Abstract

In law the notion of proof acquires a capital importance, in tax matters, this question contains a practical stake. Indeed, the technical nature of tax law and recent developments in this law demonstrate the changing relationship between the tax administration and the taxpayer. Evidence in tax law, whether in relation to office or administration, has particularities in that it is so independent that it allows it to establish its own rules. But to speak of any particularism can often lead to evoking the autonomy, because if it is true that the proof in tax law is particular, is it a mere particularism or a true autonomy? To claim that requires a conceptual study of tax law and the right to evidence, their possible autonomy would present a serious argument in the perspective of the autonomy of the evidence in tax law. Objective evidence and the judge also contribute to this perspective.