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              <p>Se prémunir du risque de pertes de recettes fiscales est un enjeu important pour les États. Toutefois, l'application de la norme fiscale doit éviter un autre écueil tenant en la subjectivité dans l'interprétation faite par l'administration en charge du contrôle. Les décisions commentées dans cette chronique montrent combien cet équilibre fiscal demeure délicat.</p>
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