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1ère situation : l’opération est potentiellement frappée d’une cause de nullité mais la mutation n’a pas encore été annulée. Exemple : une mutation est intervenue et une contre-lettre dissimule le paiement d’une partie du prix pour réduire l’assiette des DE. Le contribuable s’expose à une sanction pour manquement délibéré ou manœuvres frauduleuses mais aussi à une sanction civile (contre-lettre déclarée nulle à l’égard des tiers et entre les parties elle-même)

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