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Timestamp: 2020-08-14 05:27:10+00:00

Document:
Art. 5 al. 2 LFA; art. 4 al. 1 et art. 6 RFA; art. 22 al. 1 let. d et art. 23 AIFD; art. 33 al. 1 let. a et art. 34 let. d LIFD: Allocations familiales dans l'agriculture. Les intérêts d'un crédit de construction constituent-ils des intérêts passifs déductibles et à partir de quel moment? Question laissée ouverte.
Art. 5 al. 3 LFA; art. 5 al. 4 RFA. La consolidation d'un crédit de construction constitue un motif de taxation intermédiaire.
ATF: 98 V 111, 123 V 71, 126 V 23, 126 V 24 suite... , 122 V 368, 121 V 83, 114 V 75, 110 V 86, 102 V 30, 106 V 186
Article: art. 4 al. 1 et art. 6 RFA, art. 23 AIFD, art. 5 al. 4 RFA, Art. 23 Abs. 4 AHVV suite... , Art. 5 al. 2 LFA, art. 22 al. 1 let, art. 33 al. 1 let. a et art. 34 let, Art. 5 al. 3 LFA, Art. 9 FLG, Art. 3a Abs. 1 FLV, Art. 7 Abs. 1 FLG, Art. 5 Abs. 1 FLV, Art. 6 FLV, Art. 6 Abs. 1 FLV, Art. 6 Abs. 2 FLV, Art. 11 Abs. 1 FLG, Art. 9 StHG

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