Les dispositions de l’article 75 ci-dessus, sont applicables à toute personne physique ou morale payant des pensions ou rentes viagères ainsi qu’aux contribuables visés à l’article 74.
The provisions of article 75 above, are applicable to any natural or legal person paying pensions or annuities as well as taxpayers described in section 74.
The provisions of article 75 above, are applicable to any natural or legal person surcharge of pensions or annuities as well as the taxpayers referred to in article 74.