Abstract EN:

The rules which govern the convincing value of documents in tax law guarantee the supremacy of the tax authorities in case of trial, when the taxpayer contests his dues towards the tax department. Indeed, the tax judge is wary towards a document given by taxpayer and he considers that the latter is a potential defrauder. In fact, the document given by the taxpayer has to acquire a convincing value. On the contrary, the document given by the tax deparment always has a convincing value and can hardly lose it. This first statement drives us to question ourselves : is such a huge unbalance compatible with the right of having a fair trial as guaranteed by the article 6 of the European convention of human rights. This question can only be answered in two steps. Actualy, the taxpayer is not allowed to bring to conflict the article 6 of the european convention of human rights. The taxpayer dues is not considered as a "civil" right or obligation such as describe in this article. This statement has to change. The consequence of this evolution will not be decisive. An unbalance coming from the rules which govern the obtaining or the use of a document can be justified, in comparison with the procedural rights of the litigant, by a highest interest. It is obvious that the tax trial relates to a vital issue of the state. The unbalance coming from the rules which govern the convincing value of documents is broadly compatible with the requirements of the right to a fair trial.