?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aulast=Bin&rft.aufirst=Fabrice&rft.date=2015&rft.issn=0294-152X&rft.atitle=Liquidation+de+l%E2%80%99imp%C3%B4t+sur+le+revenu&rft.title=Juris-Classeur+fiscal.+Imp%C3%B4ts+directs&rft.genre=article