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Retour sur le deuxième cas d’ ‘abus fiscal’ reconnu par un juge en matière d’impôts sur les revenus, à propos d’une construction reposant sur l’attribution de ‘tantièmes’
Nollet, Aymeric; Philippe, Denis-Emmanuel
2019 • In Revue Générale de Fiscalité et de Comptabilité Pratique, 2019/10, p. 34-41

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Commentaire Trib. Bruxelles 25 juin 2018 - abus fiscal et tantièmes - version publiée RGFCP.pdf

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