Derecho Fiscal Europeo y Derecho Fiscal Internacional

Document Cited in Related
Date01 January 2015
AuthorPhilippe Marchessou
  



 

   !    ∀     
#∃%&∋()∗∃ 
& ∋ )+,    −   
   . ∗  ∀  & 
%∀∗&
%∀        ! 
        /
          ∗ 0  
&  −        
%∗    %
!  ∀  & ∋ (∗ 1 
∀   −     & ∋
(∗ &
. −∀
∗     ∀     
/   ∀  !∗   
  !           !
       
   ∀  !       
−    %   

2
∀     3 4∗
5
67809
      
/∗:;??∗
45   & ∋     9
 4     ∗  ∀     &∗ 6
≅ 7 − 4  & ∋     9 
Α#.Β∗+∗
  

;
   −     9∀
!      
   %  .  (   Χ
6∆   ( 
  ∗ 6    ∀  & ∋
∗4
 /  &−     
∗!.
   & ( 4/  !  
         
 !  .    ∗  4 
 !         
&,
∀ ∀     ∀  
   .∀  ∀      .
∗  /    !  
 ! %∀     !∀ %
  .     
!−
    ∗     &
         
∗     & ∋ ( 
      ∗  ∀  
   &  
!!
∗6 
∀∗ 
%  ∀
∗           
! 
 %∀−∀
    /  
   ∗ 
  

?
. !/
  −  %∗  ∀   ∀
         
      > %  
 ,      % 
!           ! %
 ?∗<< .   
        
 !   /       
  !     .   
∗      . 
 0&∗  −∀   5   
    ∀      
∗5.
          
  −∗       
∀ .        
      > !   
∀   !   
     ∀,     
         
!/∗
  .       ∀  !
 !         
−∗  .  
     8 /  ! 
 !      
      ∗ 1 
      /   
   > !      
  / ∆   
  ∀  !     
−∀ ∗&;< 

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