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Abuse of tax law: the mobilization of tax experts makes react Bercy!

Without any prior consultation, the Finance Act for 2019 has broken the deadlock of the abuse of tax law by allowing a requalification of an operation whose “main objective” – ​​and no longer exclusive – to evade or mitigate tax burdens. investissement défiscalisant The new article L 64 A of the Book of Fiscal Procedures […]