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15. Dans une société de capitaux relevant de l'impôt sur les sociétés :a. les associés sont redevables de l'impôt sur les bénéfices selon un taux proportionnel b. le résultat fiscal est déclaré par la société et c'est elle qui paie l'impôt sur les bénéficesc. les associés sont redevables de l'impôt sur les bénéfices selon un barème progressif

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