?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aulast=Rosa&rft.aufirst=Audrey&rft.issue=n%C2%B0+26&rft.date=27+June+2024&rft.issn=1279-8436&rft.atitle=Fiscalit%C3%A9+des+paris+en+ligne&rft.title=Revue+de+droit+fiscal&rft.pages=292&rft.genre=article