{"id":2674,"date":"2013-01-07T10:03:11","date_gmt":"2013-01-07T10:03:11","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=2674"},"modified":"2023-08-09T05:14:02","modified_gmt":"2023-08-09T05:14:02","slug":"constitutional-councils-role","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/constitutional-councils-role\/","title":{"rendered":"The role of the Constitutional Council in the determination of the tax"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Estimated reading time (in minutes)” number=”2″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2013\/01\/AMEVGMB2ENIDJGRL6H3XOB4B5Q-scaled.jpg” title_text=”AMEVGMB2ENIDJGRL6H3XOB4B5Q” align=”center” _builder_version=”4.21.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Role of the Constitutional Council the decision taken by the Council on December 29, 2012 raises the question of whether the Elders have sinned by excess of wisdom.\u00a0While it is important to recognize that the\u00a0<\/span>Declaration of Human Rights, in Article 13<\/span><\/a>\u00a0, emphasizes consideration of the contributory capacity of the taxpayer, no specific limit or\u00a0\u00a0<\/span>threshold\u00a0<\/span>\u00a0is provided.<\/span><\/p>\n

The role of the Constitutional Council in determining tax ceilings: \u2013<\/span><\/h2>\n

However, the Constitutional Council has set a limit beyond which a tax becomes confiscatory, assuming the character of a punitive measure that may be deemed justifiable.\u00a0Taxes, while not just a deterrent, should only aim to influence behavior change.\u00a0In this case, the Constitutional Council affirms that a certain level of taxation becomes unbearable and questions the discretionary power of Parliament to assess what is politically legitimate.<\/span><\/p>\n

This decision of the Council implicitly establishes a ceiling for compulsory deductions, limiting them to 70% of an individual’s income.\u00a0In addition, the Council also abolished certain new taxes, such as the tax on stock options or pensions, deemed excessive or even \u201cconfiscatory\u201d.<\/span><\/p>\n

Balancing power: Parliament versus Constitutional Council: \u2013<\/span><\/h2>\n

The implications of this decision are significant as it sets a precedent for assessing the appropriateness of tax levels and highlights the role of the Constitutional Council in protecting individuals against excessively heavy taxation.\u00a0By setting ceilings on compulsory levies, the Council affirms its authority to ensure fairness and prevent excessive encroachments on the financial resources of individuals.<\/span><\/p>\n

The move also raises wider questions about the balance of power between the Council and Parliament.\u00a0This calls into question who holds the ultimate authority to determine what constitutes politically legitimate taxation.\u00a0The Council’s involvement in setting tax limits serves to serve as a reminder of the delicate balance between the legislative and judicial powers of government and their respective roles in shaping fiscal policy.<\/span><\/p>\n

In conclusion, the Council’s decision on tax levels and the removal of certain taxes reflects its responsibility to prevent confiscatory measures and to respect the principles of fairness and proportionality.\u00a0Although this decision may invite further debate on the distribution of powers between the Council and the Parliament, it reaffirms the Council’s vital role in safeguarding citizens’ rights and guaranteeing the legitimacy of budgetary\u00a0\u00a0<\/span>\u00a0policies\u00a0<\/span>.<\/span><\/p>\n

DAMY Law Firm<\/span><\/a>\u00a0.<\/span><\/p>\n

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Role of the Constitutional Council the decision taken by the Council on December 29, 2012 raises the question of whether the Elders have sinned by excess of wisdom.\u00a0While it is important to recognize that the\u00a0Declaration of Human Rights, in Article 13\u00a0, emphasizes consideration of the contributory capacity of the taxpayer, no specific limit or\u00a0\u00a0threshold\u00a0\u00a0is provided. […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[288],"tags":[],"class_list":["post-2674","post","type-post","status-publish","format-standard","hentry","category-other"],"yoast_head":"\nThe role of the Constitutional Council in the determination of the tax - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Constitutional Council's Role the decision made by the Council on December 29, 2012, raises the question of whether\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/constitutional-councils-role\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The role of the Constitutional Council in the determination of the tax - 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