Menu
Toutes les actualités

Fiscal

La fiscalité, une matière aux multiples facettes…

Par Cécile de Smet

Publié le 07/11/2024

Copier le lien

Dans le numéro de Juriste d’Entreprise Magazine du mois de septembre 2024, Cécile de Smet nous parle de sa matière de prédilection, la fiscalité. Facturation électronique, fiscalité environnementale, relations avec l’administration post-covid etc. La diversité de la matière est son quotidien.

JEM n°49 – septembre 2024

Nos dernières actualités
Dispute Board, un outil au pouvoir quasi juridictionnel 
    {"v":"5.9.0","fr":30,"ip":0,"op":60,"w":75,"h":75,"nm":"DAL_arbitrage","ddd":0,"assets":[],"layers":[{"ddd":0,"ind":1,"ty":4,"nm":"red","parent":2,"sr":1,"ks":{"o":{"a":0,"k":100,"ix":11},"r":{"a":0,"k":0,"ix":10},"p":{"a":0,"k":[37.501,37.281,0],"ix":2,"l":2},"a":{"a":0,"k":[37.501,37.281,0],"ix":1,"l":2},"s":{"a":0,"k":[100,100,100],"ix":6,"l":2}},"ao":0,"shapes":[{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":1,"k":[{"i":{"x":0.59,"y":1},"o":{"x":0.41,"y":0},"t":0,"s":[{"i":[[-7.655,-0.993],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[5.909,-7.94],[5.659,11.433],[2.25,11.433],[-5.117,-5.262]],"c":true}]},{"i":{"x":0.59,"y":1},"o":{"x":0.41,"y":0},"t":30,"s":[{"i":[[-7.655,-0.993],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[5.909,-9.607],[5.909,8.933],[1.125,8.933],[-6.242,-7.762]],"c":true}]},{"t":60,"s":[{"i":[[-7.655,-0.993],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[5.909,-7.94],[5.659,11.433],[2.25,11.433],[-5.117,-5.262]],"c":true}]}],"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[0.901960844152,0.20000001496,0.137254901961,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":2,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[55.03,33.984],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 1","np":2,"cix":2,"bm":0,"ix":1,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":1,"k":[{"i":{"x":0.59,"y":1},"o":{"x":0.41,"y":0},"t":0,"s":[{"i":[[7.655,-0.993],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[-5.909,-9.607],[-5.909,8.933],[-1.042,8.912],[6.326,-7.783]],"c":true}]},{"i":{"x":0.59,"y":1},"o":{"x":0.41,"y":0},"t":30,"s":[{"i":[[7.655,-0.993],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[-5.909,-7.94],[-5.909,10.6],[-1.709,10.6],[5.659,-6.095]],"c":true}]},{"t":60,"s":[{"i":[[7.655,-0.993],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[-5.909,-9.607],[-5.909,8.933],[-1.042,8.912],[6.326,-7.783]],"c":true}]}],"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[0.901960844152,0.20000001496,0.137254901961,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":2,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[19.972,33.984],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 3","np":2,"cix":2,"bm":0,"ix":2,"mn":"ADBE Vector Group","hd":false}],"ip":0,"op":60,"st":0,"bm":0},{"ddd":0,"ind":2,"ty":4,"nm":".stroke-theme-color","cl":"stroke-theme-color","sr":1,"ks":{"o":{"a":0,"k":100,"ix":11},"r":{"a":0,"k":0,"ix":10},"p":{"a":0,"k":[37.5,37.5,0],"ix":2,"l":2},"a":{"a":0,"k":[37.501,37.281,0],"ix":1,"l":2},"s":{"a":0,"k":[150,150,100],"ix":6,"l":2}},"ao":0,"shapes":[{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[-1.82,1.078]],"o":[[0,0],[0,0]],"v":[[-2.86,0.721],[2.86,-0.721]],"c":false},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":2,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[50.899,39.004],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 2","np":2,"cix":2,"bm":0,"ix":1,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0]],"o":[[0,0],[0,0]],"v":[[31.72,28.817],[25.368,28.817]],"c":false},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":2,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[0,0],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 4","np":2,"cix":2,"bm":0,"ix":2,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0]],"o":[[0,0],[0,0]],"v":[[-2.943,-2.057],[2.943,2.057]],"c":false},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":2,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[42.178,40.377],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 5","np":2,"cix":2,"bm":0,"ix":3,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0],[-0.645,0.868],[0.867,0.646],[0,0],[0,0],[-0.645,0.867],[0.868,0.645],[0,0],[0,0],[-0.645,0.868],[0.867,0.645],[0,0],[-0.645,0.868],[0.868,0.645],[0,0],[0,0],[0.603,1.175],[-1.175,0.603],[0,0],[-0.867,0],[-0.595,-0.215],[0,0]],"o":[[0,0],[0.868,0.645],[0.645,-0.867],[0,0],[0,0],[0.867,0.645],[0.645,-0.868],[0,0],[0,0],[0.868,0.645],[0.645,-0.867],[0,0],[0.867,0.645],[0.645,-0.867],[0,0],[0,0],[-1.175,0.603],[-0.602,-1.175],[0,0],[0.772,-0.395],[0.633,0],[0,0],[0,0]],"v":[[-14.708,1.113],[-1.105,11.223],[1.635,10.82],[1.232,8.079],[-3.163,4.812],[3.038,9.423],[5.777,9.021],[5.374,6.279],[0.98,3.012],[7.18,7.622],[9.919,7.219],[9.518,4.48],[11.322,5.823],[14.062,5.42],[13.66,2.68],[1.372,-6.458],[-2.283,-4.581],[-5.501,-5.618],[-4.463,-8.835],[0.283,-11.266],[2.779,-11.868],[4.637,-11.542],[14.622,-7.773]],"c":false},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":2,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[35.606,37.952],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 6","np":2,"cix":2,"bm":0,"ix":4,"mn":"ADBE Vector Group","hd":false}],"ip":0,"op":60,"st":0,"bm":0}],"markers":[]}

Arbitrage | Médiation

Dispute Boards : 3 questions à d’Alverny Avocats dans La Semaine Juridique.

Publié le 10/09/2025

Lire la suite
réforme de la justice: place centrale des modes amiables de résolution des différends 
    {"v":"5.9.0","fr":30,"ip":0,"op":60,"w":80,"h":80,"nm":"DAL_contentieux","ddd":0,"assets":[],"layers":[{"ddd":0,"ind":2,"ty":4,"nm":".stroke-theme-color","cl":"stroke-theme-color","sr":1,"ks":{"o":{"a":0,"k":100,"ix":11},"r":{"a":0,"k":0,"ix":10},"p":{"a":0,"k":[40,40,0],"ix":2,"l":2},"a":{"a":0,"k":[37.499,37.5,0],"ix":1,"l":2},"s":{"a":0,"k":[150,150,100],"ix":6,"l":2}},"ao":0,"shapes":[{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[-4.144,10.917]],"o":[[0,0],[0,0]],"v":[[-5.176,0.214],[5.176,-5.458]],"c":false},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[38.098,40.009],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 1","np":2,"cix":2,"bm":0,"ix":1,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[-0.929,0.899],[0,0],[0,0],[0,0],[0.899,0.929]],"o":[[0,0],[0,0],[0,0],[-0.928,0.899],[-0.899,-0.929]],"v":[[-4.803,1.399],[2.495,-5.666],[5.755,-2.298],[-1.544,4.767],[-4.855,4.713]],"c":true},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[54.131,49.035],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 2","np":2,"cix":2,"bm":0,"ix":2,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0],[0.908,0.938],[0,0],[1.24,-1.199],[-1.2,-1.239],[-0.255,-2.012],[0,0]],"o":[[0,0],[-0.45,-1.227],[0,0],[-1.2,-1.24],[-1.24,1.201],[1.41,1.458],[0,0],[0,0]],"v":[[6.053,6.829],[2.742,-2.176],[0.68,-5.46],[-0.361,-6.536],[-4.781,-6.609],[-4.853,-2.189],[-2.288,3.157],[-1.701,7.807]],"c":false},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[47.279,35.383],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 3","np":2,"cix":2,"bm":0,"ix":3,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[7.357,-3.633],[9.417,-1.505],[-1.809,9.363],[-9.417,1.505],[1.81,-9.363],[4.06,-7.04]],"c":false},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[51.519,51.575],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 4","np":2,"cix":2,"bm":0,"ix":4,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0],[0,0],[-2.012,2.845],[0,0],[-2.261,-3.911]],"o":[[0,0],[0,0],[-2.896,-1.94],[0,0],[2.61,-3.685],[0,0]],"v":[[14.074,3.639],[2.846,14.508],[-10.454,5.59],[-12.061,-3.141],[-6.622,-10.822],[3.801,-10.342]],"c":false},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[39.256,38.573],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 5","np":2,"cix":2,"bm":0,"ix":5,"mn":"ADBE Vector Group","hd":false}],"ip":0,"op":60,"st":0,"bm":0},{"ddd":0,"ind":3,"ty":4,"nm":"red","sr":1,"ks":{"o":{"a":1,"k":[{"t":-31,"s":[100],"h":1},{"t":-17,"s":[0],"h":1},{"t":-14,"s":[100],"h":1},{"t":-11,"s":[0],"h":1},{"t":-9,"s":[100],"h":1},{"t":-7,"s":[0],"h":1},{"t":-5,"s":[100],"h":1},{"t":-3,"s":[0],"h":1},{"t":-1,"s":[100],"h":1},{"t":1,"s":[0],"h":1},{"t":3,"s":[100],"h":1},{"t":29,"s":[100],"h":1},{"t":43,"s":[0],"h":1},{"t":46,"s":[100],"h":1},{"t":49,"s":[0],"h":1},{"t":51,"s":[100],"h":1},{"t":53,"s":[0],"h":1},{"t":55,"s":[100],"h":1},{"t":57,"s":[0],"h":1},{"t":59,"s":[100],"h":1},{"t":61,"s":[0],"h":1},{"t":63,"s":[100],"h":1}],"ix":11},"r":{"a":0,"k":0,"ix":10},"p":{"a":0,"k":[40,40,0],"ix":2,"l":2},"a":{"a":0,"k":[37.499,37.5,0],"ix":1,"l":2},"s":{"a":0,"k":[150,150,100],"ix":6,"l":2}},"ao":0,"shapes":[{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":1,"k":[{"i":{"x":0,"y":1},"o":{"x":0.167,"y":0.167},"t":-30,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[-0.824,8.031],[-4.25,10.26],[-5.66,5.84],[-10.261,4.25],[-8.035,0.102],[-10.261,-4.25],[-5.66,-5.635],[-4.25,-10.26],[0.079,-8.01],[4.25,-10.26],[5.816,-5.635],[10.261,-4.25],[8.798,-1.814]],"c":false}]},{"i":{"x":0.833,"y":0.833},"o":{"x":1,"y":0},"t":0,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[-1.49,10.789],[-6.494,15.677],[-6.742,6.743],[-15.678,6.493],[-9.533,-0.001],[-15.678,-6.493],[-6.742,-6.743],[-6.494,-15.677],[0.002,-9.534],[6.494,-15.677],[6.743,-6.743],[15.678,-6.493],[11.356,-2.334]],"c":false}]},{"i":{"x":0.833,"y":0.833},"o":{"x":0.167,"y":0.167},"t":29,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[-0.51,7.927],[-4.362,10.53],[-5.714,5.885],[-10.531,4.362],[-8.11,0.096],[-10.531,-4.362],[-5.714,-5.691],[-4.362,-10.53],[0.075,-8.086],[4.362,-10.53],[5.862,-5.691],[10.531,-4.362],[9.322,-2.463]],"c":false}]},{"i":{"x":0,"y":1},"o":{"x":0.167,"y":0.167},"t":30,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[-0.011,7.502],[-4.25,10.26],[-5.66,5.84],[-10.261,4.25],[-8.035,0.102],[-10.261,-4.25],[-5.66,-5.635],[-4.25,-10.26],[0.079,-8.01],[4.25,-10.26],[5.816,-5.635],[10.261,-4.25],[9.031,-2.201]],"c":false}]},{"i":{"x":0.833,"y":0.833},"o":{"x":1,"y":0},"t":60,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[-1.49,10.789],[-6.494,15.677],[-6.742,6.743],[-15.678,6.493],[-9.533,-0.001],[-15.678,-6.493],[-6.742,-6.743],[-6.494,-15.677],[0.002,-9.534],[6.494,-15.677],[6.743,-6.743],[15.678,-6.493],[11.356,-2.334]],"c":false}]},{"i":{"x":0.833,"y":0.833},"o":{"x":0.167,"y":0.167},"t":89,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[-0.834,8.146],[-4.362,10.53],[-5.714,5.885],[-10.531,4.362],[-8.11,0.096],[-10.531,-4.362],[-5.714,-5.691],[-4.362,-10.53],[0.075,-8.086],[4.362,-10.53],[5.862,-5.691],[10.531,-4.362],[8.926,-1.84]],"c":false}]},{"t":90,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[-0.824,8.031],[-4.25,10.26],[-5.66,5.84],[-10.261,4.25],[-8.035,0.102],[-10.261,-4.25],[-5.66,-5.635],[-4.25,-10.26],[0.079,-8.01],[4.25,-10.26],[5.816,-5.635],[10.261,-4.25],[8.798,-1.814]],"c":false}]}],"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[0.901960844152,0.20000001496,0.137254901961,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":2,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[27.344,27.344],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 6","np":2,"cix":2,"bm":0,"ix":1,"mn":"ADBE Vector Group","hd":false}],"ip":0,"op":60,"st":0,"bm":0}],"markers":[]}

Contentieux

Rentrée judiciaire 2025 : une réforme qui bouscule nos habitudes.

Publié le 05/09/2025

Lire la suite
Optimisation fiscale ou fraude: quelle frontière ? 
    {"v":"5.9.0","fr":30,"ip":0,"op":60,"w":80,"h":80,"nm":"DAL_fiscal","ddd":0,"assets":[],"layers":[{"ddd":0,"ind":1,"ty":4,"nm":"DAL_fiscal Silhouettes 3","sr":1,"ks":{"o":{"a":0,"k":100,"ix":11},"r":{"a":0,"k":0,"ix":10},"p":{"a":0,"k":[56.548,61.679,0],"ix":2,"l":2},"a":{"a":0,"k":[49.859,51.974,0],"ix":1,"l":2},"s":{"a":0,"k":[150,150,100],"ix":6,"l":2}},"ao":0,"shapes":[{"ty":"gr","it":[{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":1,"k":[{"i":{"x":0.833,"y":0.833},"o":{"x":0.84,"y":0},"t":15,"s":[{"i":[[-0.863,0],[0,0.862],[0.863,0],[0,-0.864]],"o":[[0.863,0],[0,-0.864],[-0.863,0],[0,0.862]],"v":[[0.001,1.562],[1.562,0.001],[0.001,-1.562],[-1.562,0.001]],"c":true}]},{"i":{"x":0.16,"y":1},"o":{"x":0.167,"y":0.167},"t":29,"s":[{"i":[[-1.131,0.442],[-0.441,1.588],[1.131,-0.442],[0.442,-1.592]],"o":[[1.131,-0.442],[0.442,-1.592],[-1.131,0.442],[-0.441,1.588]],"v":[[-1.867,4.636],[0.98,0.959],[-0.268,-1.121],[-3.117,2.559]],"c":true}]},{"t":45,"s":[{"i":[[-0.863,0],[0,0.862],[0.863,0],[0,-0.864]],"o":[[0.863,0],[0,-0.864],[-0.863,0],[0,0.862]],"v":[[0.001,1.562],[1.562,0.001],[0.001,-1.562],[-1.562,0.001]],"c":true}]}],"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[0.901960844152,0.20000001496,0.137254901961,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[46.875,49.1],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 1","np":2,"cix":2,"bm":0,"ix":1,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":1,"k":[{"i":{"x":0.833,"y":0.833},"o":{"x":0.84,"y":0},"t":15,"s":[{"i":[[-0.863,0],[0,0.862],[0.863,0],[0,-0.864]],"o":[[0.863,0],[0,-0.864],[-0.863,0],[0,0.862]],"v":[[0.001,1.562],[1.562,0.001],[0.001,-1.562],[-1.562,0.001]],"c":true}]},{"i":{"x":0.16,"y":1},"o":{"x":0.167,"y":0.167},"t":29,"s":[{"i":[[-1.135,0.448],[-0.448,1.599],[1.135,-0.448],[0.449,-1.603]],"o":[[1.135,-0.448],[0.449,-1.603],[-1.135,0.448],[-0.448,1.599]],"v":[[0.273,1.114],[3.139,-2.594],[1.896,-4.682],[-0.972,-0.971]],"c":true}]},{"t":45,"s":[{"i":[[-0.863,0],[0,0.862],[0.863,0],[0,-0.864]],"o":[[0.863,0],[0,-0.864],[-0.863,0],[0,0.862]],"v":[[0.001,1.562],[1.562,0.001],[0.001,-1.562],[-1.562,0.001]],"c":true}]}],"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[0.901960844152,0.20000001496,0.137254901961,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[52.843,54.848],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 2","np":2,"cix":2,"bm":0,"ix":2,"mn":"ADBE Vector Group","hd":false},{"ty":"tr","p":{"a":0,"k":[49.859,51.974],"ix":2},"a":{"a":0,"k":[49.859,51.974],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":1,"k":[{"i":{"x":[0.16],"y":[1]},"o":{"x":[0.84],"y":[0]},"t":15,"s":[0]},{"t":45,"s":[180]}],"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 4","np":2,"cix":2,"bm":0,"ix":1,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0]],"o":[[0,0],[0,0]],"v":[[-2.91,4.436],[2.91,-4.436]],"c":false},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[0.901960844152,0.20000001496,0.137254901961,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[49.898,51.974],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":1,"k":[{"i":{"x":[0.16],"y":[1]},"o":{"x":[0.84],"y":[0]},"t":15,"s":[0]},{"t":45,"s":[180]}],"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 3","np":2,"cix":2,"bm":0,"ix":2,"mn":"ADBE Vector Group","hd":false}],"ip":0,"op":60,"st":0,"bm":0},{"ddd":0,"ind":2,"ty":4,"nm":"DAL_fiscal Silhouettes 2","sr":1,"ks":{"o":{"a":0,"k":100,"ix":11},"r":{"a":0,"k":0,"ix":10},"p":{"a":0,"k":[56.608,61.681,0],"ix":2,"l":2},"a":{"a":0,"k":[49.899,51.975,0],"ix":1,"l":2},"s":{"a":0,"k":[150,150,100],"ix":6,"l":2}},"ao":0,"shapes":[{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[-4.973,0],[0,4.973],[4.973,0],[0,-4.973]],"o":[[4.973,0],[0,-4.973],[-4.973,0],[0,4.973]],"v":[[0,9.005],[9.005,0],[0,-9.005],[-9.005,0]],"c":true},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"tr","p":{"a":0,"k":[49.899,51.975],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":1,"k":[{"i":{"x":[0.667,0.667],"y":[1,1]},"o":{"x":[0.67,0.67],"y":[0,0]},"t":15,"s":[100,100]},{"i":{"x":[0.33,0.33],"y":[1,1]},"o":{"x":[0.333,0.333],"y":[0,0]},"t":30,"s":[110,110]},{"t":45,"s":[100,100]}],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 4","np":1,"cix":2,"bm":0,"ix":1,"mn":"ADBE Vector Group","hd":false},{"ty":"st","c":{"a":0,"k":[0.901960844152,0.20000001496,0.137254901961,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false}],"ip":0,"op":60,"st":0,"bm":0},{"ddd":0,"ind":3,"ty":4,"nm":".stroke-theme-color","cl":"stroke-theme-color","sr":1,"ks":{"o":{"a":0,"k":100,"ix":11},"r":{"a":0,"k":0,"ix":10},"p":{"a":0,"k":[40,40,0],"ix":2,"l":2},"a":{"a":0,"k":[38.827,37.521,0],"ix":1,"l":2},"s":{"a":0,"k":[150,150,100],"ix":6,"l":2}},"ao":0,"shapes":[{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":1,"k":[{"i":{"x":0.667,"y":1},"o":{"x":0.67,"y":0},"t":15,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[0.651,7.087],[-2.454,7.087],[-2.454,-7.087],[2.454,-7.087],[2.454,6.182]],"c":false}]},{"i":{"x":0.33,"y":1},"o":{"x":0.333,"y":0},"t":30,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[-0.328,7.089],[-2.454,7.087],[-2.454,-7.087],[2.454,-7.087],[2.456,4.848]],"c":false}]},{"t":45,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[0.651,7.087],[-2.454,7.087],[-2.454,-7.087],[2.454,-7.087],[2.454,6.182]],"c":false}]}],"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[42.86,38.226],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 5","np":2,"cix":2,"bm":0,"ix":1,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[2.454,-2.454],[-2.454,-2.454],[-2.454,2.454],[2.454,2.454]],"c":true},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[34.375,42.969],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 6","np":2,"cix":2,"bm":0,"ix":2,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[2.454,-2.454],[-2.454,-2.454],[-2.454,2.454],[2.454,2.454]],"c":true},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[25.672,42.969],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 7","np":2,"cix":2,"bm":0,"ix":3,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[2.454,-2.454],[-2.454,-2.454],[-2.454,2.454],[2.454,2.454]],"c":true},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[34.375,33.594],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 8","np":2,"cix":2,"bm":0,"ix":4,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[2.454,-2.454],[-2.454,-2.454],[-2.454,2.454],[2.454,2.454]],"c":true},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[25.782,33.594],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 9","np":2,"cix":2,"bm":0,"ix":5,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":0,"k":{"i":[[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0]],"v":[[10.938,-3.906],[-10.938,-3.906],[-10.938,3.906],[10.938,3.906]],"c":true},"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[34.375,22.656],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 10","np":2,"cix":2,"bm":0,"ix":6,"mn":"ADBE Vector Group","hd":false},{"ty":"gr","it":[{"ind":0,"ty":"sh","ix":1,"ks":{"a":1,"k":[{"i":{"x":0.667,"y":1},"o":{"x":0.67,"y":0},"t":15,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[6.965,17.969],[-15.625,17.969],[-15.625,-17.969],[15.625,-17.969],[15.625,10.936]],"c":false}]},{"i":{"x":0.33,"y":1},"o":{"x":0.333,"y":0},"t":30,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[5.798,17.979],[-15.625,17.969],[-15.625,-17.969],[15.625,-17.969],[15.631,10.165]],"c":false}]},{"t":45,"s":[{"i":[[0,0],[0,0],[0,0],[0,0],[0,0]],"o":[[0,0],[0,0],[0,0],[0,0],[0,0]],"v":[[6.965,17.969],[-15.625,17.969],[-15.625,-17.969],[15.625,-17.969],[15.625,10.936]],"c":false}]}],"ix":2},"nm":"Tracé 1","mn":"ADBE Vector Shape - Group","hd":false},{"ty":"st","c":{"a":0,"k":[1,1,1,1],"ix":3},"o":{"a":0,"k":100,"ix":4},"w":{"a":0,"k":1.6,"ix":5},"lc":1,"lj":2,"bm":0,"nm":"Contour 1","mn":"ADBE Vector Graphic - Stroke","hd":false},{"ty":"tr","p":{"a":0,"k":[34.375,32.031],"ix":2},"a":{"a":0,"k":[0,0],"ix":1},"s":{"a":0,"k":[100,100],"ix":3},"r":{"a":0,"k":0,"ix":6},"o":{"a":0,"k":100,"ix":7},"sk":{"a":0,"k":0,"ix":4},"sa":{"a":0,"k":0,"ix":5},"nm":"Transformer "}],"nm":"Groupe 11","np":2,"cix":2,"bm":0,"ix":7,"mn":"ADBE Vector Group","hd":false}],"ip":0,"op":60,"st":0,"bm":0}],"markers":[]}

Fiscal

Tribune de D’Alverny Avocats dans L’ESSOR de la gendarmerie : » Optimiser n’est pas tricher ».

Publié le 25/06/2025

Lire la suite