Fort de près de 20 ans d’enseignement, Emmanuel Degrève lance un nouveau challenge avec la création de ce livre sur l’impôt des personnes physiques. Un livre qui ambitionne de réconcilier deux approches indissociables de la matière : la théroie et la pratique.
Comment s’y prendre? L’ouvrage relie les sources légales et «para-légales» du droit fiscal à la pratique de la déclaration fiscale : un exercice périlleux au regard de 50 ans de productions législative et interpétative quelque peu indigestes.
Le livre aborde la matière pour l’impôt des personnes physique selon les règlementations en vigueur pour l’exercice d’imposition 2014. Chaque une nouvelle version de l’ouvrage voit le jour.
La version 2014 est enrichie de près de 100 nouvelles pages. Le livre se complète ainsi étape par étape pour atteindre son objectif de couvrir le plus largement la matière.
Public cible: Notaires, Réviseurs d’entreprises, Avocats, Conseils Fiscaux, Experts-Comptables, Comptables-Fiscalistes, Comptables, Agents immobiliers, Courtiers d’assurances, Dirigeants d’entreprise, Administrateurs ou gérants, Professions libérales, investisseurs patrimoniaux.
Cet ouvrage est particulièrement destiné à l’enseignement pratique de l’impôt des personnes physiques. Il est un outil pédagogique de qualité : les étudiants apprécieront les nombreuses explications et exercices solutionnés nécessaires à l’appréhension de cette matière complexe.
L’ouvrage intéressera également au premier plan les praticiens de la fiscalité parmi lesquels nous retrouverons l’avocat, le notaire, le Conseil Fiscal, l’Expert-comptable, le comptable, le courtier en assurances ou l’agent immobilier.
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