12° ter : Lump-sum payments of compensatory allowance

Subject to the application of the taxation provided for in article 1020 of this code, capital payments made pursuant to article 274, the second paragraph of article 276 and the articles, 278 and 279-1 of the Civil Code and which are not subject to the provisions of Article 80 quater of this code are subject to taxation, when they come from goods other than those referred to in article 748,…