eprintid: 48562
rev_number: 14
eprint_status: archive
userid: 29245
dir: disk0/00/04/85/62
datestamp: 2024-01-25 07:53:31
lastmod: 2024-01-25 07:53:31
status_changed: 2024-01-25 07:53:31
type: book_section
metadata_visibility: show
creators_name: Hardy, Charles-Henri
creators_id: charles-henri.hardy@ut-capitole.fr
creators_idrefppn: 24975729X
creators_halaffid: 480289
title: Éthique et répression fiscale consentie
ispublished: pub
subjects: subjects_DROIT
subjects: subjects_DROIT44
subjects: subjects_DROIT51
subjects: subjects_DROIT52
abstract: Si la répression fiscale consentie apparaît intrinsèquement liée à l’éthique (dans ses fondements et ses finalités), l’analyse des différents mécanismes répressifs consensuels invite à tempérer l’importance réelle de cette union. En pratique, en effet, la répression consentie se détache de l’éthique, voire s’y oppose.
date: 2023-11
date_type: published
publisher: Légitech
faculty: rodez
divisions: CDA
french_keywords: Convention judiciaire d'intérêt public
french_keywords: Comparution sur reconnaissance préalable de culpabilité
french_keywords: Fraude fiscale
french_keywords: Transaction fiscale
french_keywords: Règlement d'ensemble
french_keywords: Remises et modérations gracieuses
french_keywords: Ethique
french_keywords: Répression fiscale
language: fr
has_fulltext: TRUE
view_date_year: 2023
full_text_status: restricted
series: Droit et Écolomie
place_of_pub: Luxembourg
pagerange: 141-155
pages: 264
isbn: 9782919814251
book_title: L'Éthique fiscale
editors_name: Barbé, Vanessa
editors_name: Le Normand, Sabrina
editors_idrefppn: 096689307
editors_idrefppn: 161797156
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citation:   Hardy, Charles-Henri <https://www.idref.fr/24975729X>  (2023) Éthique et répression fiscale consentie.   In : L'Éthique fiscale Barbé, Vanessa <https://www.idref.fr/096689307> and Le Normand, Sabrina <https://www.idref.fr/161797156> (eds.)  Légitech.  Series “Droit et Écolomie”     Luxembourg pp. 141-155.  ISBN 9782919814251     
document_url: https://publications.ut-capitole.fr/id/eprint/48562/1/ETFIS_Contribution_CHHardy.pdf