{"id":1198,"date":"2020-07-27T09:21:15","date_gmt":"2020-07-27T07:21:15","guid":{"rendered":"http:\/\/version.privacare.fr\/?p=1198"},"modified":"2022-01-11T09:24:52","modified_gmt":"2022-01-11T08:24:52","slug":"abus-de-droit-fiscal","status":"publish","type":"post","link":"http:\/\/version.privacare.fr\/index.php\/2020\/07\/27\/abus-de-droit-fiscal\/","title":{"rendered":"Abus de droit fiscal"},"content":{"rendered":"\n<p>[PRIVACARE VOUS CONSEILLE]<\/p>\n\n\n\n<p>Donation avant cession et quasi-usufruit : nouveau cas d\u2019abus de droit fiscal\u200b<\/p>\n\n\n\n<p>La juridiction administrative vient de rendre une nouvelle d\u00e9cision relative \u00e0 une op\u00e9ration de donation avant cession avec constitution d\u2019un quasi-usufruit \u00e0 la lumi\u00e8re de l\u2019abus de droit fiscal.<\/p>\n\n\n\n<p>L\u2019op\u00e9ration de donation avant cession consiste \u00e0 faire pr\u00e9c\u00e9der la cession des titres d\u2019une donation. Ce type de montage permet ainsi de neutraliser la taxation des plus-values&nbsp;: la plus-value due avant la transmission est purg\u00e9e par la donation, et la cession qui intervient juste apr\u00e8s la donation ne g\u00e9n\u00e8re aucune plus-value puisque le prix de cession est alors \u00e9gal \u00e0 la valeur des titres transmis.<\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"http:\/\/www.fiscalonline.com\/Donation-avant-cession-et-quasi-usufruit-nouveau-cas-d-abus-de-droit-fiscal.html?fbclid=IwAR1sHT_Nvu_QSOfVcmQTA4HvX42XVfQvDpIsbl_lSXh248SkCK0teHalNS8\" target=\"_blank\">Cliquez ici<\/a>\u00a0pour lire l\u2019article\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>[PRIVACARE VOUS CONSEILLE] Donation avant cession et quasi-usufruit : nouveau cas d\u2019abus de droit fiscal\u200b La juridiction administrative vient de rendre une nouvelle d\u00e9cision relative \u00e0 une op\u00e9ration de donation avant cession avec constitution d\u2019un quasi-usufruit \u00e0 la lumi\u00e8re de l\u2019abus de droit fiscal. L\u2019op\u00e9ration de donation avant cession consiste \u00e0 faire pr\u00e9c\u00e9der la cession&hellip; <br \/> <a class=\"read-more\" href=\"http:\/\/version.privacare.fr\/index.php\/2020\/07\/27\/abus-de-droit-fiscal\/\">Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":1201,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[],"_links":{"self":[{"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/posts\/1198"}],"collection":[{"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/comments?post=1198"}],"version-history":[{"count":0,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/posts\/1198\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/media\/1201"}],"wp:attachment":[{"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/media?parent=1198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/categories?post=1198"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/version.privacare.fr\/index.php\/wp-json\/wp\/v2\/tags?post=1198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}