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L’applicabilité ratione temporis de la mesure générale anti-‘abus fiscal’ en présence d’une opération constituée de plusieurs actes : clarifications de la Cour d’appel de Gand… en attendant celles de la Cour de cassation ?
Nollet, Aymeric
2020 • In Revue Générale du Contentieux Fiscal, 2020/6, p. 454-463

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Commentaire arrêts Cour d'appel de Gand sur applicabilité ratione temporis mesure anti-abus fiscal - RGCF 2020, nr. 6, 454-463.pdf

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