{"version":"1.0","provider_name":"Cabinet Magar","provider_url":"https:\/\/www.cabinet-magar.fr\/de\/","author_name":"Cabinet Magar","author_url":"https:\/\/www.cabinet-magar.fr\/de\/","title":"Report d\u2019imposition : quand c\u2019est fini, c\u2019est fini ! - Cabinet Magar","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"dtZMdoLd3x\"><a href=\"https:\/\/www.cabinet-magar.fr\/de\/actualites\/report-dimposition-quand-cest-fini-cest-fini\/\">Report d\u2019imposition : quand c\u2019est fini, c\u2019est fini !<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.cabinet-magar.fr\/de\/actualites\/report-dimposition-quand-cest-fini-cest-fini\/embed\/#?secret=dtZMdoLd3x\" width=\"600\" height=\"338\" title=\"&#8222;Report d\u2019imposition : quand c\u2019est fini, c\u2019est fini !&#8220; &#8211; Cabinet Magar\" data-secret=\"dtZMdoLd3x\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.cabinet-magar.fr\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/11\/retourenarriere.jpg","thumbnail_width":600,"thumbnail_height":400,"description":"Un couple apporte \u00e0 une holding les titres d\u2019une soci\u00e9t\u00e9 (une SARL) qui est dissoute un an plus tard. Une situation qui, selon l\u2019administration, met fin au report d\u2019imposition dont b\u00e9n\u00e9ficiait le couple au titre de la plus-value d\u2019apport de titres\u2026et qui entra\u00eene donc la taxation de la plus-value\u2026 Ce que les \u00e9poux contestent. Et pour cause, la dissolution de la SARL a \u00e9t\u00e9 annul\u00e9e\u2026"}