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

Journal
France
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 5
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)