Abstract

The subject of the article is a synthetic description of some institutions of French intertemporal tax law in the context of the issue of retroactive tax law. This issue is presented against the background of selected theses of Catholic social reflection. Such an approach to the subject is calculated to emphasize the moral aspect of some solutions adopted in the matter in French law, while emphasizing the contemporary importance of the fundamental principles underlying Catholic social ethics. The role of the latter is the greater the more important is the importance of a given field in the lives of citizens. Taxes have always been at the center of social interest, hence the importance of solutions adopted in this area in French law, also for the practice of the Polish tax authorities.