January 2012
Intermediate to advanced
227 pages
4h 11m
French
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Annexe n° 1
Extraits de « Petite histoire de la naissance de la TVA », Maurice Lauré
Cet article de Maurice Lauré est extrait de La Jaune et la Rouge, revue des anciens élèves de l’École polytechnique. Il a été publié en septembre 2001.
« Je ne suis pas sûr que la véritable nature de la TVA ait bien été assimilée. Beaucoup de professionnels, d’hommes politiques, et même de fiscalistes, s’imaginent que la TVA est assise sur la valeur ajoutée de chaque entreprise. C’est faux. La TVA est assise sur la valeur ajoutée de sa nation et les entreprises servent seulement de percepteurs, avec la certitude qu’elles ne supportent pas l’impôt tant que le produit est chez elle, pourvu qu’elles le perçoivent dès qu’il les quitte. C’est pourquoi, du reste, elles ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.