Conseil d’Etat, court of cassation in tax matters

François-Henri Briard, Supreme courts attorney, and Stéphane Bonichot, Paris’ Bar attorney explain the evolution of tax litigation before the Conseil d’Etat, its investigation and the grounds of cassation, particularly in the context of the rise of European Union law. They discuss impartiality and independence guarantees of conseillers d’Etat, as well as dialogue between judges of Luxembourg and Strasbourg Courts.