@article{publications20175, number = {n?3}, month = {March}, title = {Abus de droit et doctrine administrative (rep{\`e}re 3)}, author = {Olivier Debat}, publisher = {LexisNexis}, year = {2011}, journal = {La revue fiscale du patrimoine}, url = {https://publications.ut-capitole.fr/id/eprint/20175/}, abstract = {Cet article s'int{\'e}resse {\`a} l'impossibilit{\'e} d'invoquer l'abus de droit {\`a} un contribuable qui applique une doctrine administrative en mati{\`e}re fiscale} }