CE, 13 October 1999, № 191191, 80 and 90 s.-s., minister v. Diebold Courtage SA, RJF 12/99, № 1492.
1783
Bruno Gibert, Yacine Ouamrane. Beneficial Ownership – A French Perspective, IBFD, European Taxation, January 2008. P. 6; Emmanuelle Mignon. Fiscalité internationale des sociétés de personnes: la transparence n’est pas le vide. RJF, 12/1999. P. 931.
