Derecho Fiscal Europeo y Derecho Fiscal Internacional

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Author	Philippe Marchessou
Pages	1-33

  

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

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

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 



   !    ∀     

#∃%&∋()∗∃ 

& ∋ )+,    −   

   . ∗  ∀  & 

%∀∗&

%∀        ! 

        /

          ∗ 0  

&  −        

%∗    %

!  ∀  & ∋ (∗ 1 

∀   −     & ∋

(∗ &

. −∀

∗     ∀     

/   ∀  !∗   

  !           !

       

   ∀  !       

−    %   



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 ∀     3 4∗

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67809

      

/∗:;??∗

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45   & ∋     9

 4     ∗  ∀     &∗ 6

≅ 7 − 4  & ∋     9 

Α#.Β∗+∗

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

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   −     9∀

!      

   %  .  (   Χ

6∆   ( 

  ∗ 6    ∀  & ∋

∗4

 /  &−     

∗!.

   & ( 4/  !  

         

 !  .    ∗  4 

 !         

&,

∀ ∀     ∀  

   .∀  ∀      .

∗  /    !  

 ! %∀     !∀ %

  .     

!−

    ∗     &

         

∗     & ∋ ( 

      ∗  ∀  

   &  

!!

∗6 

∀∗ 

%  ∀

∗           

! 

 %∀−∀

    /  

   ∗ 







. !/

  −  %∗  ∀   ∀

         

      > %  

 ,      % 

!           ! %

 ?∗<< .   

        

 !   /       

  !     .   

∗      . 

 0&∗  −∀   5   

    ∀      

∗5.

          

  −∗       

∀ .        

      > !   

∀   !   

     ∀,     

         

!/∗

  .       ∀  !

 !         

−∗  .  

     8 /  ! 

 !      

      ∗ 1 

      /   

   > !      

  / ∆   

  ∀  !     

−∀ ∗&;< 

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Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users