{"id":23267,"date":"2026-11-08T13:12:52","date_gmt":"2026-11-08T12:12:52","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nigeria\/double-imposition\/"},"modified":"2026-11-09T00:39:22","modified_gmt":"2026-11-08T23:39:22","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nigeria\/double-imposition\/","title":{"rendered":"Revenus du Nig\u00e9ria d\u00e9clar\u00e9s en France\u00a0: comment \u00e9viter la double imposition\u00a0? L\u2019article 23"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"L\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria peut-il \u00eatre d\u00e9duit de mon revenu ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 23, paragraphe 1, exclut la d\u00e9duction et pr\u00e9voit \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non pour les revenus des articles 10, 11, 12, 13 et 22 : il ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 23, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition non conforme \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 25, paragraphe 1).\"}}]}<\/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\/nigeria\/\">France\u2013Nig\u00e9ria<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Nig\u00e9ria<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 27 f\u00e9vrier 1990, accompagn\u00e9e d\u2019un protocole, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital<\/span><\/div>\n<h1>Revenus du Nig\u00e9ria d\u00e9clar\u00e9s en France\u00a0: comment \u00e9viter la double imposition\u00a0? L\u2019article 23<\/h1>\n<p class=\"lead\">La France \u00e9limine la double imposition par un cr\u00e9dit d\u2019imp\u00f4t\u00a0: les revenus nig\u00e9rians restent dans la base fran\u00e7aise, et l\u2019imp\u00f4t nig\u00e9rian est cr\u00e9dit\u00e9 selon le type de revenu. Une r\u00e8gle particuli\u00e8re tient compte des incitations fiscales nig\u00e9rianes. Le Nig\u00e9ria accorde de son c\u00f4t\u00e9 un cr\u00e9dit pour l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-nigeria.webp\" alt=\"Lagos, Nig\u00e9ria\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Lagos, Nig\u00e9ria<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus qui proviennent du Nig\u00e9ria et y sont imposables sont \u00e9galement imposables en France pour un r\u00e9sident de France\u00a0; l\u2019imp\u00f4t nig\u00e9rian n\u2019est pas d\u00e9ductible, mais ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 23, paragraphe 1).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, gains en capital et autres revenus (articles 10 \u00e0 13 et 22), le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria, sans exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a).<\/li><li>Pour tous les autres revenus, dont les r\u00e9mun\u00e9rations publiques de l\u2019article 18, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, b).<\/li><li>Au Nig\u00e9ria, l\u2019imp\u00f4t fran\u00e7ais d\u00fb conform\u00e9ment \u00e0 la convention donne droit \u00e0 un cr\u00e9dit imputable sur l\u2019imp\u00f4t nig\u00e9rian, sous r\u00e9serve de la l\u00e9gislation nig\u00e9riane (article 23, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t 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>Dividendes, int\u00e9r\u00eats, redevances<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Plus-values et autres revenus de l\u2019article 22<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Salaires, loyers, pensions<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>R\u00e9mun\u00e9rations publiques de l\u2019article 18<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Nig\u00e9ria, revenus de source fran\u00e7aise<\/span><span class=\"etat \">Cr\u00e9dit pour l\u2019imp\u00f4t fran\u00e7ais au Nig\u00e9ria<\/span><span class=\"ref\">Art. 23 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Lorsque des mesures nig\u00e9rianes d\u2019incitation r\u00e9duisent l\u2019imp\u00f4t sous les taux des articles 10, 11 et 12, le cr\u00e9dit fran\u00e7ais est \u00e9gal \u00e0 l\u2019imp\u00f4t normalement d\u00fb selon la convention, ou \u00e0 l\u2019imp\u00f4t nig\u00e9rian de droit commun s\u2019il est inf\u00e9rieur (article 23, paragraphe 1, a).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1<\/span><p>\u00ab Les b\u00e9n\u00e9fices et autres revenus positifs qui proviennent du Nig\u00e9ria et qui y sont imposables conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont \u00e9galement imposables en France lorsqu&#x27;ils reviennent \u00e0 un r\u00e9sident de France. L&#x27;imp\u00f4t nig\u00e9rian n&#x27;est pas d\u00e9ductible pour le calcul du revenu imposable en France. Mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais dans la base duquel ces revenus sont compris. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a et b<\/span><p>\u00ab a) Pour les revenus vis\u00e9s aux articles 10, 11, 12, 13 et 22 au montant de l&#x27;imp\u00f4t pay\u00e9 au Nig\u00e9ria conform\u00e9ment aux dispositions de ces articles. Il ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; [\u2026] b) Pour tous les autres revenus, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant. Cette disposition est \u00e9galement applicable aux r\u00e9mun\u00e9rations vis\u00e9es \u00e0 l&#x27;article 18. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 France<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus imposables au Nig\u00e9ria\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Inclusion<\/b><span>Le revenu entre dans la base de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pas de d\u00e9duction<\/b><span>L\u2019imp\u00f4t nig\u00e9rian n\u2019est pas d\u00e9duit du revenu imposable.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit, revenus financiers et plus-values<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit, autres revenus<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour les salaires, loyers ou pensions imposables au Nig\u00e9ria, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant efface l\u2019imp\u00f4t fran\u00e7ais sur ces revenus, qui restent pris en compte dans le calcul. Pour les dividendes, int\u00e9r\u00eats ou plus-values, seul l\u2019imp\u00f4t nig\u00e9rian est cr\u00e9dit\u00e9, dans la limite de l\u2019imp\u00f4t fran\u00e7ais\u00a0: un \u00e9cart de taux peut laisser un compl\u00e9ment \u00e0 payer en France.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-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 cr\u00e9dits d\u2019imp\u00f4t<\/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 \u00eates r\u00e9sident de France et vous percevez des revenus imposables au Nig\u00e9ria\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-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\/nigeria\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/nigeria\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/nigeria\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/nigeria\/\">Convention France\u2013Nig\u00e9ria : 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\/nigeria\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/nigeria\/double-imposition\/\" class=\"cur\"><small>Art. 23<\/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>L\u2019imp\u00f4t pay\u00e9 au Nig\u00e9ria peut-il \u00eatre d\u00e9duit de mon revenu\u00a0?<\/summary><p>Non\u00a0: l\u2019article 23, paragraphe 1, exclut la d\u00e9duction et pr\u00e9voit \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.<\/p><\/details><details><summary>Le cr\u00e9dit peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non pour les revenus des articles 10, 11, 12, 13 et 22\u00a0: il ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 23, paragraphe 1, a).<\/p><\/details><details><summary>Que faire en cas d\u2019imposition non conforme \u00e0 la convention\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 25, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 27 f\u00e9vrier 1990, accompagn\u00e9e d\u2019un protocole, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital \u2014 Convention avec le Nig\u00e9ria (impots.gouv.fr). Statut : En vigueur depuis le 2 mai 1991. 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 au Nig\u00e9ria ?<\/span><h3>Faire v\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t\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=nigeria-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/nigeria\/\">Convention France\u2013Nig\u00e9ria : 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 au Nig\u00e9ria ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nigeria-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\u2013Nig\u00e9ria \u203a Article 23 \u00b7 Double imposition Convention France\u2013Nig\u00e9riaConvention sign\u00e9e \u00e0 Paris le 27 f\u00e9vrier 1990, accompagn\u00e9e d\u2019un protocole, qui vise les imp\u00f4ts sur le revenu et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22483,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23267","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=23267"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23267\/revisions"}],"predecessor-version":[{"id":29024,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23267\/revisions\/29024"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22483"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}