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La valeur limite est obtenue en additionnant les r\u00e9mun\u00e9rations vers\u00e9es par toutes les soci\u00e9t\u00e9s appartenant \u00e0 un groupe ou par les personnes proches de la soci\u00e9t\u00e9.</p><p>Art. 5 LAVS</p><p>Al. 2</p><p>... 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