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Public policy and tax law are closely linked. Public tax policy provides only relative protection for the financial function of taxation. The health crisis has undermined respect for fundamental principles (principles of legality and necessity of taxation). The infringements on freedom of movement provided for in European treaties, as exceptions linked to public policy and health, are governed by the case law of the CJEU and the French Constitutional Council. As a result of the health crisis, tax functions have evolved. The instrumental function of taxation is of particular importance.