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es Professionnels , de La publiclte , Lamy Droit Economique, Paris ,1998,N.2089. Cass. Civ. 1er, 27 Fevr. 1996: Contrats Cons. Concom. 1996. 94, Obs. Leveneur: Defrenois, 1996. 742, Obs. Aubert; RTD Civ. 1997. 118, Obs, Mestre. P. et F. Greffe, la Publicite et la Loi,9 Edition Litce,2000. Cass. Crim. 2 Oct. 1986 Rene BLANCHER: Regime fiscal des affaires, Revue de Droit com, Oct. dec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ass. Civ. 1er, 27 Fevr. 1996: Contrats Cons. Concom. 1996. 94, Obs. Leveneur: Defrenois, 1996. 742, Obs. Aubert; RTD Civ. 1997. 118, Obs, Mestre. () H1/* G0G 'D"1'! D/IP. et F. Greffe, la Publicite et la Loi,9 Edition Litce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