@article{lenormandcaillere:hal-03555397, TITLE = {{L'exercice de l'option {\`a} la TVA de location de locaux nus professionnels}}, AUTHOR = {Le Normand-Caill{\`e}re, Sabrina}, URL = {https://univ-orleans.hal.science/hal-03555397}, NOTE = {Commentaire de la d{\'e}cision du CE, 9 septembre 2020, n{\textdegree}439143}, JOURNAL = {{Lexbase Hebdo}}, PUBLISHER = {{Lexbase}}, NUMBER = {842 - n{\textdegree} N5105BYQ}, YEAR = {2020}, MONTH = Nov, HAL_ID = {hal-03555397}, HAL_VERSION = {v1}, }