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The objective of this research is the consideration of function, role and valence of the criterion of normal value, used at various stages of the procedure of taxation.
These legal sources allow then to seize the double meaning of this criterion. There are two essential phases: the determination of the tax base and the assessment phase. It is necessary to take into account tax law’s internal sources as the EU and international.
Case law, internal and communitarian, plays a key role in this evolution that is able to specify the fields of intervention and the ratio of this criterion
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