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SEL : End of panic wind on intra-group dividend rebounds
Summary by economiematin.fr
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What should be retained In its decision of 19 October 2023, the Court of Cassation held that the dividends paid by a single SEL to a SPFPL fall within the social security contribution base of the practitioner who operates within the SEL, even though SPFPL is subject to the IS and whatever its social form.In response to the reactions of liberal professionals and their representatives, it was stated that this decision appears to be based only on t…
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