The Committee on Tax Abuse (Comité de l’abus de droit fiscal) as an element of the formation of the Frenchtax system

<ns3:p>The issue of tax abuse is quite a significant challenge for the national legislator, as it is one of the elements influencingthe stability of a given legal system. With the above in mind, the aim of this article is to analyze the FrenchTax Abuse Committee (Comité de l’abus de droit fiscal), as a possible inspiration for the Polish legislator, who hasoften referred to French models in the past.The specificity of the French tax system, which is largely based on case law, may constitute an alternative tosolutions characteristic of the continental legal system. The presented article may also be an introduction to abroader analysis aimed at developing the most effective institutional model for counteracting abuse in tax law.</ns3:p>