Bénéfices de liquidation selon articles 33b al. 2 LF et 37b LIFD
Bénéfices de liquidation selon articles 33b al. 2 LF et 37b LIFD
Bénéfices de liquidation selon articles 33b al. 2 LF et 37b LIFD
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<strong>Bénéfices</strong> <strong>de</strong> <strong>liquidation</strong> <strong>selon</strong> <strong>articles</strong> <strong>33b</strong> <strong>al</strong>. 2 <strong>LF</strong> <strong>et</strong> <strong>37b</strong> <strong>LIFD</strong><br />
Bases lég<strong>al</strong>es<br />
IC/ICo Articles <strong>33b</strong> <strong>al</strong>. 2 <strong>et</strong> 3 <strong>et</strong> 63 <strong>al</strong>. 3 <strong>LF</strong>.<br />
IFD Article <strong>37b</strong> <strong>al</strong>. 1 <strong>et</strong> 2 <strong>LIFD</strong><br />
LHID Article 11 <strong>al</strong>. 5 LHID<br />
OIBL Ordonnance sur l’imposition <strong>de</strong>s bénéfices<br />
<strong>de</strong> <strong>liquidation</strong> du 17 février 2010<br />
Directives d’application<br />
Circulaire AFC No 28 du 3 novembre 2010<br />
Entrée en vigueur<br />
IC/ICo 1.1.2008 (pour le principe du rachat fictif)<br />
IFD 1.1.2011<br />
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