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"La taxe annuelle sur les O.P.C. est-elle un impôt sur la fortune au sens des conventions fiscales ?", note d’observations sous Cass. 25 mars 2022 et 21 avril 2022

Docclo, Caroline

2023 • In Journal de Droit Fiscal, 2022 (1-2), p. 51-53

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JDF 2022 nr 1-2, p. 51-53.pdf

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