Ministre de Économie v. Soc. Bank of Scotland (2006) 9 ITLR 683 (Conseil d’Etat).
1680
Prebble Z., Prebble J. Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law. 62 Bulletin for International Taxation. 2008. P. 151.
