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Tax law --- Financial law --- European Union --- Switzerland --- Payment --- -Payment --- -332.1028 --- Ia1.1 --- Commercial law --- Extinguishment of debts --- Performance (Law) --- Balance of trade --- Debtor and creditor --- Law and legislation --- -Law and legislation --- Union européenne --- Libre circulation des capitaux --- Imposition des revenus de l'épargne --- Marché intérieur --- aspects fiscaux