La notion d'établissement stable : l'influence de la législation internationale et de la jurisprudence communautaire sur les systèmes juridiques nationaux : les expériences italienne et française
Bibliographic record
Abstract
Les deux notions d'etablissement stable valables dans les impots directs et indirects semblent etre distinctes : dans la TVA la Cour de justice des Communautes europeennes interprete l'article 9 de la Sixieme directive en faisant reference a des elements qui sont absents dans l'article 5 du modele de Convention contre la double imposition de l'OECD. Aussi, si les installations permanentes de structures automatisees sont des etablissements stables dans les impots directs, cela n'est pas le cas dans la TVA. Divergences ressortent aussi en comparant l'Italie, qui nie autonomie a la notion d'etablissement stable dans les impots indirects, et la France, ou les notions sont considerees distinctes. La discordance entre les deux notions s'accroitrait si la Cour de justice suivait l'opinion de l'AG Poiares Maduro dans l'affaire C-255/02 Halifax, sur l'applicabilite de l'abus de droit a la TVA, etant donne que ce principe ne s'appliquerait qu'a la TVA et non aussi aux impots directs.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.009 | 0.007 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.011 | 0.047 |
| Scholarly communication | 0.020 | 0.007 |
| Open science | 0.001 | 0.006 |
| Research integrity | 0.003 | 0.005 |
| Insufficient payload (model declined to judge) | 0.006 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".