Business tax and the Sixth Directive : possible ramifications of the IRAP case

Journal
Villemot, D.; Sarfati, E.
France
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Summarizes the Italian IRAP (imposta regionale sulle attività produttive) case and considers possible ramifications of the IRAP case for the French minimum contribution (cotisation minimum de taxe professionnelle)