The influence of the right to a fair trial on the power of tax sanctions[L'influence du droit à un procès équitable sur le pouvoir de sanction fiscale]

The internationalization of human rights can only claim real protection if the recognition of rights is accompanied by effective guarantees. Although limited to monetary tax sanctions, the osmosis between tax penalties and criminal sanctions poses delicate problems. Due to the case law of the European Court of Human Rights, the assimilation of certain tax penalties to criminal sanctions would ultimately only result in an imperfect transposition of criminal guarantees. The irruption of criminal guarantees drawn from international conventions, in the tax sanction procedure sometimes manifests a redundancy, sometimes a complementarity with constitutional or legislative guarantees established to protect the taxpayer.