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Exemple 1 : les TUP (transmissions universelles de patrimoine) qui quand elles touchent les sociétés, s’appellent des dissolutions par confusion de patrimoine (une société dont l’associé est unique prononce sa dissolution et l’ensemble du patrimoine est transmis à l’associé unique). Les fusions emportent TUP également. Ces opérations s’accompagnent d’un transfert d’actif et de passif. Elles ne sont pas des transmissions à titre
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