?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aulast=Lavialle&rft.aufirst=Christian&rft.date=1977&rft.atitle=La+compensation+en+droit+fiscal&rft.title=Revue+de+science+financi%C3%A8re&rft.pages=993-1037&rft.genre=article