Asterix, el caldero y el consejo de la aldea, o sobre el ejemplo galo de las comisiones mixtas como fórmula arbitral de resolución de conflictos tributarios
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Universidad del País Vasco/Euskal Herriko Unibertsitatea
info
Universidad del País Vasco/Euskal Herriko Unibertsitatea
Lejona, España
ISSN: 2660-7808
Year of publication: 2021
Issue: 5
Type: Article
More publications in: La Ley. Mediación y arbitraje
Abstract
The French legal system owns different instruments for the resolution and prevention of tax conflicts, among which stand out the mixed commissions made up of experts of diverse origin and representation who, as in the council of the Gallic comic strip village of Goscinny and Uderzo, arbitrate a solution based on their expert knowledge. The following paragraphs collect the main lines of the model of this neighboring country and its eventual transfer to our tax system.