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Libre prestation de services. Cohérence du système fiscal. Absence de lien direct. Efficacité des contrôles fiscaux. Assistance mutuelle dans le domaine des impôts directs

By Gérard Jazottes

Abstract

International audience(CJCE, 28 oct. 1999, Skatteministeriet c/ Bent Vestergaard, aff. C-55/98, déjà cité

Topics: IMPOT, Impôt sur le revenu, Revenu imposable, Déduction, Formation professionnelle, [SHS.DROIT]Humanities and Social Sciences/Law
Publisher: Dalloz
Year: 2000
OAI identifier: oai:HAL:halshs-02251735v1
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