Ressusciter le « Bulletin des contributions » ?
Auteur | Idefisc |
Parmi les brillantes pensées de la Commission d’enquête «fraude fiscale », on trouve l’idée de créer une revue doctrinale de droit fiscal « sous le contrôle de l’administration » sous prétexte que les autres revues fiscales seraient dirigées « par des avocats fiscalistes ».
Comme si une revue de doctrine juridique pouvait fonctionner autrement que dans un cadre de libre expression des idées …
Nos brillants députés semblent ignorer que cette revue a existé pendant plusieurs décennies, et s’appelait le « Bulletin des contributions ».
Le problème, c’est qu’il n’y paraissait pratiquement jamais d’articles de doctrine, mais seulement des circulaires administratives. C’est pour cela que cette digne revue a disparu lorsque ces circulaires sont devenues accessibles sur internet.
Et pourquoi les...
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