@article{serandour:hal-01138942, TITLE = {{L'influence du `` forfait soins '' vers{\'e} aux EHPAD sur le droit {\`a} d{\'e}duction de la TVA, CJUE, 6e ch., 27 mars 2014, aff. C-151/13, Le Rayon d'Or SARL}}, AUTHOR = {S{\'e}randour, Yolande}, URL = {https://univ-rennes.hal.science/hal-01138942}, NOTE = {Note}, JOURNAL = {{Editions LexisNexis}}, PAGES = {17-18, comm. 292.}, YEAR = {2014}, KEYWORDS = {droit fiscal}, HAL_ID = {hal-01138942}, HAL_VERSION = {v1}, }