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Abuse of right and the mainly fiscal purpose, how to scare yourself?


Abuse of right and the mainly fiscal purpose, how to scare yourself?

Janvier 2019

Jacques Duhem’s newsletter analyses the new abuse of right by pursuing a mainly fiscal purpose introduced by the 2019 Finance Law and interviews practitioners, including Pascal JULIEN SAINT-AMAND. What should we think of this new text? Which schemes could be targeted? What are the practical consequences for legal advisors?

This study is only available in French.