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Obligation déclarative des dispositifs transfrontières potentiellement agressifs (DAC 6) : état des lieux après les nouveaux arrêts d’annulation de la Cour constitutionnelle
Nollet, Aymeric; Philippe, Denis-Emmanuel
2024 • In Revue Générale de Fiscalité et de Comptabilité Pratique, 2024/6, p. 23-30

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DAC 6 - commentaire arrêts Cour const 11 janvier 2024 - RGFCP - version publiée.pdf

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