Le cumul des sanctions fiscales et pénales est constitutionnel, mais encadré Non bis in idem n’est pas français (notice n° 1615998)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00767cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260111080203.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Villemot, Dominique |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le cumul des sanctions fiscales et pénales est constitutionnel, mais encadré Non bis in idem n’est pas français |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2017.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 40 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Conseil constitutionnel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cumul de sanctions administratives et pénales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | non bis in idem |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | procédure fiscale |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Gestion & Finances Publiques | 2 | 2 | 2017-01-30 | p. 101-107 | 1969-1009 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://droit.cairn.info/revue-gestion-et-finances-publiques-2017-2-page-101?lang=fr&redirect-ssocas=7080">https://droit.cairn.info/revue-gestion-et-finances-publiques-2017-2-page-101?lang=fr&redirect-ssocas=7080</a> |
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