The Resource Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo?
Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo?
Resource Information
The item Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Article analysing the position taken by the Supreme Court in preliminary questions as to the inter-relationship between the abuse of law concept and the protection of the taxpayer. The Court held that the tax authorities cannot apply the abuse of law doctrine when the taxpayer relies on a formal interpretation of tax law by the Tax Administration
- Label
- Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo?
- Title
- Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo?
- Summary
- Article analysing the position taken by the Supreme Court in preliminary questions as to the inter-relationship between the abuse of law concept and the protection of the taxpayer. The Court held that the tax authorities cannot apply the abuse of law doctrine when the taxpayer relies on a formal interpretation of tax law by the Tax Administration
- Citation source
- In: Droit fiscal Juris Classeur. - Paris. - Vol. 50 (1998),
- http://library.link/vocab/creatorName
- Dibout, P
- Language note
- French
- http://library.link/vocab/subjectName
-
- abuse of law
- case law
- Label
- Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo?
- Abbreviated title
- JCPDF
- Label
- Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo?
- Abbreviated title
- JCPDF
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Quels-enseignements-tirer-des-r%C3%A9ponses-du-Conseil/G0yfg9ahnMo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Quels-enseignements-tirer-des-r%C3%A9ponses-du-Conseil/G0yfg9ahnMo/">Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Quels-enseignements-tirer-des-r%C3%A9ponses-du-Conseil/G0yfg9ahnMo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Quels-enseignements-tirer-des-r%C3%A9ponses-du-Conseil/G0yfg9ahnMo/">Quels enseignements tirer des réponses du Conseil d'État dans l'affaire des fonds turbo?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
