?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aulast=Debat&rft.aufirst=Olivier&rft.issue=n%C2%B0+4&rft.date=April+2022&rft.issn=2262-4147&rft.atitle=La+raison+d'%C3%AAtre%2C+une+apparence+sans+substance+%3F&rft.title=Revue+fiscale+du+patrimoine&rft.genre=article