L'imbroglio juridique du versement transport: suite ou fin ?

Jean-Michel Lattes () and Olivier Michelet ()
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Jean-Michel Lattes: IDP - Institut de Droit Privé (Toulouse) - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse

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Abstract: Le versement transport est un impôt versé par les entreprises d'au moins 11 salariés aux autorités organisatrices des transports. La nature juridique de ces autorités a pu fragiliser la licéité de ce versement permettant parfois de s'en exonérer.

Keywords: Taxation; Transport payment; Transport organisons authorities; Fiscalité; Versement transport; Autorités organisatrices des transports (search for similar items in EconPapers)
Date: 2012-12-17
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Published in La Gazette du Midi, 2012, n° 8343, pp.12-13

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02874019

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