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    Le droit de visite et de saisie de l'article L. 16 B du Livre des procédures fiscales- contribution à l'étude de la protection du domicile par le juge judiciaire

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    The power of search and seizure, under the article L. 16 B of the Tax Procedures Code (LPF) is a coercive mean of investigation against tax avoidance, which is in conflict with home protection of taxpayers and every person whose home is been searched. However, the Constitutional Council and the European Court of Human Rights have always considered that the community's interests justify such an intrusion. Home protection has been organized by the legislator on the basis of procedural guarantees. The most important of them is the judicial review of search and seizure measures. Procedural guarantees are efficient in balancing conflict between home protection and investigations. These guarantees have been especially strengthened after the Ravon vs France judgment of the European Court of Human Rights, which related the right to a fair trial in civil cases with home protection against searches and seizure of Tax Administration in French law. These guarantees become essential for home protection. Through their gaps, it has also been demonstrated why these specific guarantees' reinforcement is important. The judicial control which ensures application of these guarantees confirmed their importance either from the perspective of an ad hoc competent civil judge, or a criminal judge, who has a role when criminal charges are retained in an initially considered tax affair. This kind of control is serious and effective. However, it is not permanently structured following the fair trial guarantees.In consequence, this control is not necessarily an efficient one. In parallel with the civil judge, the criminal judge in particular renounces home protection, despite being a home protection and a fair trial right guard. The effects of this indicate why procedural guarantees are important for home protection.The principal contribution of the L. 16 B article is its effect on the extension of these procedural guarantees beyond their initial domain. As a result, a common pool of procedural guarantees attached to home protection was created. The guaranties applied on search and seizure remain at the core of this common pool.Le droit de visite et de saisie de documents de l'article L. 16 B du LPF constitue entre les mains de l'Administration fiscale une mesure d'enquête coercitive portant atteinte à l'inviolabilité du domicile. Validé par le Conseil constitutionnel, et par la Cour européenne des droits de l'homme, qui ont toujours considéré que les nécessités de la répression des infractions fiscales et de la fraude fiscale justifiaient l'attribution de telles prérogatives à l'Administration fiscale, le régime des visites fiscales se caractérise par les fortes garanties procédurales dont dépend la protection du domicile. Au premier rang de ces garanties se trouve le contrôle du juge judiciaire. L'ensemble des garanties en question a été particulièrement renforcé après l'arrêt Ravon de la Cour européenne des droits de l'homme, qui a subordonné le contentieux des visites fiscales au droit à un procès équitable.Leur aptitude à répondre aux exigences d'un équilibre subtil est la clé de la prépondérance des garanties procédurales en la matière. Celles-ci permettent, d'une part, de tempérer un déséquilibre structurel au stade d'autorisation et d'exécution des visites fiscales, qui se caractérisent par leur nature unilatérale et qui mettent sous pression le respect du domicile, tandis que, d'autre part, elles stimulent l'équilibre déjà présent après la visite fiscale, moment auquel la personne bénéficie du droit à un recours juridictionnel. A côté de ces garanties, les lacunes, tout aussi procédurales, du régime n'ont pas permis de davantage promouvoir cette difficile conciliation et de mieux protéger le domicile. A travers leurs effets négatifs, le renforcement des garanties procédurales réapparaît comme la condition indispensable d'amélioration de cette protection. Cette prépondérance des garanties procédurales se retrouve au sein du contrôle des visites fiscales par le juge judiciaire. Ce contrôle est réel et sérieux et peut ainsi être qualifié d'effectif. Pour autant, sa structure ne se calque pas pleinement sur les garanties de procès équitable. Ainsi, l'efficacité du contrôle du juge judiciaire est réduite. La prise en compte des garanties procédurales résurgit comme la condition indispensable de protection du domicile. Parallèlement avec le juge judiciaire civil, ad hoc compétent en matière de visites fiscales, le juge pénal renonce à contrôler cette mesure, bien que son contrôle soit une garantie indispensable et de nature à consolider les garanties procédurales et à mieux préserver le domicile. Son contrôle se caractérise également par une méconnaissance des garanties nécessaires pour assurer le caractère équitable du procès pénal.Le dénominateur commun de l'ensemble du régime des visites fiscales est la force des garanties procédurales, afin de protéger le domicile. Par ailleurs, ce régime a fonctionné comme un point de départ de leur extension, notamment en matière de perquisitions pénales. Un fond commun de garanties procédurales, assurant la protection du domicile, a priori et a posteriori, se forge progressivement et donne les garanties entourant les visites fiscales demeurent le noyau

    Le bricolage plutôt que la bureaucratie, oui et non

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    International audienc

    Nous n'avons jamais été néolibéraux

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    International audienc

    Broadband Cross Polarization Rotator on a Single-layer Ultrathin Anisotropic Metasurface

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    In this article, we present the reflective crosspolarization conversion metasurface operating in the X and Ku band of microwave frequencies. We have numerically calculated and showed that the proposed metasurface manifests 90% PCR in the operating band from 8.8-15.5 GHz. Furthermore, it can also scalable to other operating band by carefully selecting the materials and optimizing the design parameters. This kind of reflective meta-device would be prudent for the applications of beam reflectors, antennas, and holography

    Albuminuric diabetic kidney disease predicts foot ulcers in type 2 diabetes

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    International audienceDiabetic Foot Ulcers (DFU) are feared among individuals with diabetic kidney disease (DKD), but it is unclear whether they are more frequent, especially in normoalbuminuric DKD. Five hundred and twenty patients admitted in our diabetology ward from 2007 to 2017 were followed up during 54 ± 26 months. New DFUs were registered, and their relationship with the initial renal status was analyzed by LogRank and multivariate Cox regression analysis. The 520 subjects were mainly men (57.9 %), 62 ± 9 years old, with a duration of diabetes of 14 ± 10 years, HbA1c: 8.7 ± 1.8 % (72 ± 19 mmol/mol), and complications: 33.7 % macroangiopathies, 22.1 % previous foot ulcers, 44.8 % DKD, 26.9 % retinopathies. Fifty-seven new DFU occurred, mainly in subjects with DKD. DKD was related to later DFU (HR: 1.79; 95%CI: 1.05-3.07), this relationship stayed significant adjusted for age, gender, and a history of previous DFU (HR: 3.61; 95%CI: 2.11-6.18), and further adjusted for the duration of diabetes, HbA1c, BMI, arterial hypertension, and dyslipidemia. Among the 233 subjects with DKD, 129 (55.3 %) had an isolated AER > 30 mg/24H, 41 (17.6 %) had an isolated eGFR<60 mL/min/1.73 m(2), and 63 (27.0 %) cumulated both abnormalities. By Cox regression analysis adjusted for age and gender, albuminuric DKDs were related to later DFU: with eGFR≥60: HR: 1.91; 95%CI: 1.02-3.59, with eGFR<60: HR: 2.53; 95%CI: 1.25-5.10, whereas normoalbuminuric DKD was not: HR: 1.04; 95%CI: 0.35-3.07, despite similar rates of neuropathies, peripheral arterial diseases, and retinopathies. In people with type 2 diabetes, albuminuric DKD was associated with two to three folds increased risk of DFUs, whereas normoalbuminuric DKD was not

    Steady-state Peierls transition in nanotube quantum simulator

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    International audienceQuantum dots placed along a vibrating nanotube provide a quantum simulation platform that can directly address the electron-phonon interaction. This offers promising prospects for the search of new quantum materials and the study of strong correlation effects. As this platform is naturally operated by coupling the dots to an electronic reservoir, state preparation is straightforwardly achieved by driving into the steady state. Here we show that for intermediate electron-phonon coupling strength, the system with spin-polarized quantum dots undergoes a Peierls transition into an insulating regime which exhibits charge-density wave order in the steady state as a consequence of the competition between electronic Coulomb repulsive interactions and phonon-induced attractive interactions. The transport phenomena can be directly observed as fingerprints of electronic correlations. We also present powerful methods to numerically capture the physics of such an open electron-phonon system at large numbers of phonons. Our work paves the way to study and detect correlated electron-phonon physics in the nanotube quantum simulator with current experimentally accessible techniques

    Hybrid VMAT-3DCRT as Breast Treatment Improvement Tool

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    Radiation therapy is an important tool in the treatment of breast cancer and can play a crucial role in improving patient outcomes. For breast cancer, if the technique has been for a long time the use of 3DCRT, clinicians have seen the management evolve greatly in recent years. Field-in-field and IMRT approaches and more recently dynamic arctherapy are increasingly present. All of these approaches are constantly trying to improve tumour coverage and to preserve organs at risk by minimising the doses delivered to them. If arc-therapy allows a considerable reduction of high doses received by healthy tissues, no one can deny that it also leads to an increase of low doses in tissues that would not have received any with other techniques. It is with this in mind that we propose a hybrid approach combining the robustness of the 3DCRT approach and the high technicality and efficiency of arctherapy. Statistical tests allow us to draw conclusions about the possibility of using the hybrid approach in certain cases (right breast, BMI > 23, age > 48, target volume >350cc, etc.). Indeed, depending on the breast laterality and patients morphological characteristics, hybridization may prove to be a therapeutic tool of choice in the management of breast cancer in radiotherap

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