?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aulast=Bissy&rft.aufirst=Arnaud+de&rft.issue=n%C2%B0+1&rft.date=28+February+2023&rft.issn=0048-7937&rft.atitle=Commentaire+de+la+loi+de+finances+pour+2023+(Loi+n%C2%B0+2022-1726%2C+du+30+d%C3%A9cembre+2022)&rft.title=Revue+de+jurisprudence+commerciale+(RJC)&rft.pages=45-66&rft.genre=article