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class=\"aioseo-breadcrumb\">\n\t\t\tNote Commune num\u00e9ro 21 : Commentaire des dispositions des articles 35, 36 et 62 de la loi n\u00b027-2012 du 29 d\u00e9cembre 2012 portant loi de finances pour l\u2019ann\u00e9e 2013.(abrog\u00e9e et remplac\u00e9e par la note commune n\u00b013\/2014)\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/jibaya.tn\/ar\/"},{"label":"Docs","link":"https:\/\/jibaya.tn\/ar\/docs\/"},{"label":"Notes Communes","link":"https:\/\/jibaya.tn\/ar\/docs-category\/notes-communes\/"},{"label":"2013","link":"https:\/\/jibaya.tn\/ar\/docs-category\/2013\/"},{"label":"Note Commune num\u00e9ro\u00a021\u00a0:\u00a0Commentaire des dispositions des articles 35, 36 et 62 de la loi\u00a0n\u00b027-2012 du 29 d\u00e9cembre 2012 portant loi de finances pour l\u2019ann\u00e9e 2013.(abrog\u00e9e et remplac\u00e9e par la note commune 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