Le mot « patrimoine » et le Code général des impôts : une finalité fiduciaire

Droit et Cultures

关键词: General tax code;    Heritage;    Goods;    Universality;    Trustee;   

DOI  :  10.4000/droitcultures.6959

来源: DOAJ

【 摘 要 】

The notion of heritage used in the general tax code is ambiguous. Sometimes it is a question of designating goods subject to taxation. Sometimes it is important to underline the sacredness of a property in the mirror of tax advantages. This double dimension traces the furrows of a common destiny relating to the transmission of goods.

【 授权许可】

Unknown