?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aulast=Sebastien&rft.aufirst=Gilles&rft.issue=1239&rft.date=March+2000&rft.atitle=Taxe+sur+les+exc%C3%A9dents+des+provisions+des+entreprises+d%E2%80%99assurances+de+dommages&rft.title=JurisClasseur+Droit+fiscal&rft.genre=article