Req. 3 August 1915, Clément Bayard, D.P. 1917 I 79; S. 1920, I, 300.

Amos & Walton’s Introduction to French Law. Oxford: Clarendon Press, 1967. 3rd edition. P. 219; David Ward et al. The Business Purpose Test and Abuse of Rights. British Tax Review, 1985. P. 68; Maurice Cozian. Les grands principes de la fiscalité des entreprises Litec, 4th édition.