In so doing, the State legitimately intends, in the short and medium term, to concentrate its resources on the establishment of effective tax authorities that are capable, in particular, of identifying and pursuing tax avoidance and combating tax fraud.
Ce faisant, l’État entend légitimement concentrer, à court et à moyen terme, ses ressources sur l’instauration d’une administration fiscale performante capable, notamment, d’identifier et de poursuivre l’évasion fiscale et de combattre la fraude fiscale.