{"id":23146,"date":"2026-11-08T12:55:33","date_gmt":"2026-11-08T11:55:33","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/madagascar\/double-imposition\/"},"modified":"2026-11-09T00:25:56","modified_gmt":"2026-11-08T23:25:56","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/madagascar\/double-imposition\/","title":{"rendered":"Comment la convention franco-malgache \u00e9vite-t-elle la double imposition\u00a0? 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revenus malgaches restent impos\u00e9s en France avec un cr\u00e9dit d\u2019imp\u00f4t ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ceux des articles 10, 11, 12, 16 et 17 : dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes et jetons de pr\u00e9sence, revenus d\u2019artistes et de sportifs (article 22, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition non conforme \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 24 permet de saisir l\u2019autorit\u00e9 comp\u00e9tente de son \u00c9tat de r\u00e9sidence dans les trois ans suivant la premi\u00e8re notification de la mesure contest\u00e9e.\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/madagascar\/\">France\u2013Madagascar<\/a> \u203a Article 22 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Madagascar<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour<\/span><\/div>\n<h1>Comment la convention franco-malgache \u00e9vite-t-elle la double imposition\u00a0? L\u2019article 22 expliqu\u00e9<\/h1>\n<p class=\"lead\">La convention franco-malgache combine deux m\u00e9thodes. La France exon\u00e8re la plupart des revenus imposables \u00e0 Madagascar, en gardant le taux effectif\u00a0; pour les dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes et revenus d\u2019artistes, elle impose et accorde un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-madagascar.webp\" alt=\"Morondava, Madagascar\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 22 \u00b7 Double imposition<\/span><b>Morondava, Madagascar<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables \u00e0 Madagascar, autres que ceux de l\u2019alin\u00e9a b, sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, sauf s\u2019ils ne sont pas imposables \u00e0 Madagascar selon la loi malgache (article 22, paragraphe 2, a).<\/li><li>Les dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes et revenus d\u2019artistes et sportifs malgaches sont impos\u00e9s en France pour leur montant brut, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t malgache, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 22, paragraphe 2, b).<\/li><li>L\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant \u00e0 l\u2019ensemble des revenus imposables selon la l\u00e9gislation fran\u00e7aise (article 22, paragraphe 2, c).<\/li><li>Madagascar exon\u00e8re les revenus imposables en France, en calculant son imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus (article 22, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e en France\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Salaires, loyers, plus-values immobili\u00e8res imposables \u00e0 Madagascar<\/span><span class=\"etat \">Exon\u00e9r\u00e9s en France, taux effectif<\/span><span class=\"ref\">Art. 22 \u00a7 2 a et c<\/span><\/div><div class=\"r\"><span>Revenus non imposables \u00e0 Madagascar selon la loi malgache<\/span><span class=\"etat \">Pas d\u2019exon\u00e9ration en France<\/span><span class=\"ref\">Art. 22 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Dividendes, int\u00e9r\u00eats, redevances de source malgache<\/span><span class=\"etat \">Impos\u00e9s en France, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t malgache<\/span><span class=\"ref\">Art. 22 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Tanti\u00e8mes, artistes et sportifs<\/span><span class=\"etat \">Impos\u00e9s en France, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t malgache<\/span><span class=\"ref\">Art. 22 \u00a7 2 b<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, a<\/span><p>\u00ab Les revenus autres que ceux vis\u00e9s \u00e0 l&#x27;alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l&#x27;alin\u00e9a a du paragraphe 3 de l&#x27;article 2, lorsque ces revenus sont imposables \u00e0 Madagascar, en vertu de la pr\u00e9sente Convention. Toutefois, aucune exon\u00e9ration n&#x27;est accord\u00e9e si les revenus en cause ne sont pas imposables \u00e0 Madagascar, en vertu de la l\u00e9gislation interne de cet Etat\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, b<\/span><p>\u00ab Les revenus vis\u00e9s aux articles 10, 11, 12, 16 et 17 provenant de Madagascar sont imposables en France, conform\u00e9ment aux dispositions de ces articles, pour leur montant brut. L&#x27;imp\u00f4t malgache per\u00e7u sur ces revenus ouvre droit au profit des r\u00e9sidents de France \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t correspondant au montant de l&#x27;imp\u00f4t malgache per\u00e7u mais qui ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, c<\/span><p>\u00ab Nonobstant les dispositions des alin\u00e9as a et b, l&#x27;imp\u00f4t fran\u00e7ais est calcul\u00e9 sur les revenus imposables en France en vertu de la pr\u00e9sente Convention, au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 fran\u00e7ais, \u00e9tape par \u00e9tape<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus malgaches, l\u2019article 22 se lit ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Identifier la cat\u00e9gorie<\/b><span>Le revenu rel\u00e8ve-t-il des articles 10, 11, 12, 16 ou 17 (dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes, artistes)\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Hors de ces articles\u00a0: exon\u00e9ration<\/b><span>Le revenu imposable \u00e0 Madagascar est exon\u00e9r\u00e9 en France, s\u2019il y est imposable selon la loi malgache.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Dans ces articles\u00a0: cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Imposition en France sur le brut, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t malgache, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux effectif<\/b><span>Dans tous les cas, l\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant \u00e0 l\u2019ensemble des revenus.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/francais-retraite-a-madagascar-vendant-un-bien-a-nantes-pas-d-exoneration-de-la\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>17 mars 2023<\/small><\/div><p>Fran\u00e7ais retrait\u00e9 \u00e0 Madagascar vendant un bien \u00e0 Nantes\u00a0: pas d&#x27;exon\u00e9ration de la plus-value r\u00e9serv\u00e9e aux r\u00e9sidents ni de tol\u00e9rance pour les non-r\u00e9sidents ressortissants d&#x27;\u00c9tats tiers<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/resident-de-madagascar-cedant-des-parts-de-sci-a-strasbourg-et-la-jaille-yvon\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>28 mars 2024<\/small><\/div><p>R\u00e9sident de Madagascar c\u00e9dant des parts de SCI \u00e0 Strasbourg et La Jaille-Yvon\u00a0: plus-value imposable en France, m\u00eame si l&#x27;une des soci\u00e9t\u00e9s d\u00e9tient des immeubles en cr\u00e9dit-bail<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/medecin-salarie-d-hopitaux-francais-se-disant-resident-malgache-domicilie-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>3 avril 2025<\/small><\/div><p>M\u00e9decin salari\u00e9 d&#x27;h\u00f4pitaux fran\u00e7ais se disant r\u00e9sident malgache\u00a0: domicili\u00e9 en France par son activit\u00e9 principale, il est impos\u00e9 sur ses salaires et doit la majoration de 40 %<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/madagascar\/#decisions\">Voir les 5 d\u00e9cisions qui concernent Madagascar \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, l\u2019exon\u00e9ration des revenus malgaches n\u2019est pas automatique\u00a0: elle suppose qu\u2019ils soient imposables \u00e0 Madagascar selon la loi malgache, et ils rel\u00e8vent malgr\u00e9 tout le taux de l\u2019imp\u00f4t fran\u00e7ais. Pour les revenus de capitaux, la retenue malgache n\u2019est r\u00e9cup\u00e9r\u00e9e qu\u2019\u00e0 hauteur de l\u2019imp\u00f4t fran\u00e7ais. Le classement de chaque revenu conditionne la d\u00e9claration dans les deux pays.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-double-imposition-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier mes d\u00e9clarations franco-malgaches<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous avez des revenus \u00e0 la fois en France et \u00e0 Madagascar\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/madagascar\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/madagascar\/\">Convention France\u2013Madagascar : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/madagascar\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/double-imposition\/\" class=\"cur\"><small>Art. 22<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Un revenu exon\u00e9r\u00e9 en France doit-il quand m\u00eame \u00eatre d\u00e9clar\u00e9\u00a0?<\/summary><p>La France garde le droit de calculer l\u2019imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus imposables selon sa l\u00e9gislation (article 22, paragraphe 2, c)\u00a0: ces revenus interviennent donc dans le calcul du taux.<\/p><\/details><details><summary>Quels revenus malgaches restent impos\u00e9s en France avec un cr\u00e9dit d\u2019imp\u00f4t\u00a0?<\/summary><p>Ceux des articles 10, 11, 12, 16 et 17\u00a0: dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes et jetons de pr\u00e9sence, revenus d\u2019artistes et de sportifs (article 22, paragraphe 2, b).<\/p><\/details><details><summary>Que faire en cas d\u2019imposition non conforme \u00e0 la convention\u00a0?<\/summary><p>L\u2019article 24 permet de saisir l\u2019autorit\u00e9 comp\u00e9tente de son \u00c9tat de r\u00e9sidence dans les trois ans suivant la premi\u00e8re notification de la mesure contest\u00e9e.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour \u2014 Convention avec Madagascar (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 1984\u00a0; elle a remplac\u00e9 la convention du 29 septembre 1962. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez \u00e0 Madagascar ?<\/span><h3>Faire v\u00e9rifier mes d\u00e9clarations franco-malgaches\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-double-imposition-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Madagascar<\/span><div class=\"rel\"><a href=\"\/decisions\/dirigeant-installe-a-madagascar-epouse-et-enfant-en-france-residence-fiscale\/\">Dirigeant install\u00e9 \u00e0 Madagascar, \u00e9pouse et enfant en France\u00a0: r\u00e9sidence fiscale fran\u00e7aise et imposition des plus-values sur les titres Madarail et Vecturis encaiss\u00e9es \u00e0 Maurice<small>CAA Toulouse, 5 juin 2025<\/small><\/a><a href=\"\/decisions\/installe-a-madagascar-mais-fille-scolarisee-en-france-residence-francaise\/\">Install\u00e9 \u00e0 Madagascar mais fille scolaris\u00e9e en France\u00a0: r\u00e9sidence fran\u00e7aise confirm\u00e9e, mais la plus-value en sursis sur des titres annul\u00e9s apr\u00e8s faillite n&#x27;est pas imposable faute de valeur<small>CAA Paris, 20 janvier 2026<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/madagascar\/\">Convention France\u2013Madagascar : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez \u00e0 Madagascar ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-double-imposition-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Madagascar \u203a Article 22 \u00b7 Double imposition Convention France\u2013MadagascarConvention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour Comment la convention<span class=\"excerpt-hellip\"> 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