On the 13th and 14th September 2024, the Conseil d’Etat hosted the 14th Congress of the International Association of Tax Judges (IATJ).*
Opened by Didier Tabuteau, vice-president of the Conseil d’Etat, the congress brought together 64 participants representing 24 countries, as well as two OECD representatives. Six round-tables were organised on topics related to tax techniques or tax litigation practice. Discussions focused on the relation between tax and morality, the processing of large-scale tax litigation, tax procedures in France, recent case law on foreign tax credits, recent VAT or General Sales Tax case law concerning digital platforms, and finally court administration.
* Founded in 2010, this association gathers tax judges (or general counsel) from all continents, whose legal tradition is based on civil law or common law