eprintid: 48812 rev_number: 15 eprint_status: archive userid: 107 dir: disk0/00/04/88/12 datestamp: 2024-06-28 08:51:20 lastmod: 2024-06-28 08:53:18 status_changed: 2024-06-28 08:51:20 type: book_section metadata_visibility: show creators_name: Bissy, Arnaud de creators_id: Arnaud.De-bissy@ut-capitole.fr creators_idrefppn: 03485858X creators_halaffid: 480289 title: Critère de l’acte anormal de gestion en fiscalité : intérêt « juridique » versus intérêt « économique » ispublished: pub subjects: subjects_DROIT subjects: subjects_DROIT44 date: 2023-07-16 date_type: published publisher: Presses universitaires juridiques de Poitiers book_subtitle: Florilège à l'occasion des trente ans de l'équipe de recherche en droit privé faculty: droit divisions: CDA french_keywords: Acte anormal de gestion french_keywords: Bénéfice fiscal french_keywords: Intérêt language: fr has_fulltext: FALSE view_date_year: 2023 full_text_status: none series: Actes Et Colloques place_of_pub: Poitiers pagerange: 395-404 isbn: 978 2 38194 040 3 book_title: Trente ans de droit privé editors_name: Boucard, Hélène editors_name: Lamazerolles, Eddy editors_idrefppn: 076629309 editors_idrefppn: 074240749 harvester_local_overwrite: eprintid harvester_local_overwrite: userid harvester_local_overwrite: faculty harvester_local_overwrite: dir harvester_local_overwrite: site harvester_local_overwrite: type harvester_local_overwrite: book_subtitle harvester_local_overwrite: date harvester_local_overwrite: ispublished harvester_local_overwrite: pagerange harvester_local_overwrite: publisher harvester_local_overwrite: date_type harvester_local_overwrite: publish_to_hal harvester_local_overwrite: creators_name harvester_local_overwrite: language harvester_local_overwrite: french_keywords harvester_local_overwrite: book_title harvester_local_overwrite: divisions harvester_local_overwrite: editors_name harvester_local_overwrite: title harvester_local_overwrite: creators_id harvester_local_overwrite: subjects harvester_local_overwrite: pending harvester_local_overwrite: note harvester_local_overwrite: editors_idrefppn harvester_local_overwrite: creators_idrefppn harvester_local_overwrite: creators_halaffid harvester_local_overwrite: isbn harvester_local_overwrite: place_of_pub harvester_local_overwrite: series harvester_local_overwrite: hal_id harvester_local_overwrite: hal_version harvester_local_overwrite: hal_url harvester_local_overwrite: hal_passwd site: ut1 publish_to_hal: TRUE hal_id: hal-04628245 hal_passwd: ?6xbus hal_version: 1 hal_url: https://hal.science/hal-04628245 citation: Bissy, Arnaud de (2023) Critère de l’acte anormal de gestion en fiscalité : intérêt « juridique » versus intérêt « économique ». In : Trente ans de droit privé : Florilège à l'occasion des trente ans de l'équipe de recherche en droit privé Boucard, Hélène and Lamazerolles, Eddy (eds.) Presses universitaires juridiques de Poitiers. Series “Actes Et Colloques” Poitiers pp. 395-404. ISBN 978 2 38194 040 3