{"id":10223,"date":"2024-05-24T00:00:00","date_gmt":"2024-05-23T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/investissement-non-eligible-au-dispositif-girardin-quel-prejudice-a-indemniser\/"},"modified":"2024-05-24T00:00:00","modified_gmt":"2024-05-23T22:00:00","slug":"investissement-non-eligible-au-dispositif-girardin-quel-prejudice-a-indemniser","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/investissement-non-eligible-au-dispositif-girardin-quel-prejudice-a-indemniser\/","title":{"rendered":"Investissement non-\u00e9ligible au dispositif Girardin : quel pr\u00e9judice \u00e0 indemniser ?"},"content":{"rendered":"<p>Souhaitant b\u00e9n\u00e9ficier d\u2019un dispositif de r\u00e9duction fiscale, 2 particuliers prennent part \u00e0 un programme d\u2019investissements propos\u00e9 par une soci\u00e9t\u00e9. Sauf que cette derni\u00e8re fait une erreur dans le montage qui aboutit \u00e0 un redressement fiscal. Se pose alors la question de l\u2019indemnisation que doit verser la soci\u00e9t\u00e9. Le montant du redressement ? Ou plus ?<\/p>\n<h2>Pr\u00e9judice = r\u00e9ductions fiscales pass\u00e9es et futures ?<\/h2>\n<p>Une soci\u00e9t\u00e9 propose \u00e0 2 particuliers un programme d\u2019investissement en outre-mer bas\u00e9 sur la loi dite \u00ab Girardin \u00bb qui offre aux investisseurs une r\u00e9duction d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>L\u2019investissement consiste en l\u2019achat de parts de SCI qui elles-m\u00eames ach\u00e8tent ou font construire des logements pour les louer comme logements sociaux.<\/p>\n<p>Mais les particuliers investisseurs vont faire l\u2019objet d\u2019un redressement fiscal car les SCI n\u2019\u00e9taient, en fait, pas \u00e9ligibles au dispositif Girardin.<\/p>\n<p>Les investisseurs r\u00e9clament donc \u00e0 la soci\u00e9t\u00e9 d\u2019\u00eatre indemnis\u00e9s de leur pr\u00e9judice, que la soci\u00e9t\u00e9 entend limiter au seul montant du redressement fiscal.<\/p>\n<p>Ce qui est insuffisant pour les investisseurs. Leur pr\u00e9judice est, selon eux, constitu\u00e9, d\u2019une part, du redressement fiscal et, d\u2019autre part, de la perte totale de la r\u00e9duction fiscale.<\/p>\n<p>Parce que la soci\u00e9t\u00e9 a commis une erreur dans son montage, les particuliers ont perdu la totalit\u00e9 des d\u00e9ductions d\u2019imp\u00f4ts auxquelles ils auraient eu droit normalement. Un pr\u00e9judice suppl\u00e9mentaire qui doit donc \u00eatre indemnis\u00e9\u2026<\/p>\n<p>Ce que confirme le juge qui tranche en faveur des particuliers : leur pr\u00e9judice ne se limite pas au redressement, mais bien \u00e0 l\u2019ensemble des d\u00e9ductions fiscales dont ils auraient b\u00e9n\u00e9fici\u00e9 si la soci\u00e9t\u00e9 avait fait un montage \u00e9ligible\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000049533562?init=true&amp;page=1&amp;query=22-19626&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre commerciale, du 2 mai 2024, no 22-19626<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/investissement-non-eligible-au-dispositif-girardin-quel-prejudice-a-indemniser\" target=\"_blank\" rel=\"noopener\">Investissement non-\u00e9ligible au dispositif Girardin : quel pr\u00e9judice \u00e0 indemniser ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/logementssociauxneufs.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Souhaitant b\u00e9n\u00e9ficier d\u2019un dispositif de r\u00e9duction fiscale, 2 particuliers prennent part \u00e0 un programme d\u2019investissements propos\u00e9 par une soci\u00e9t\u00e9. Sauf que cette derni\u00e8re fait une erreur dans le montage qui aboutit \u00e0 un redressement fiscal. Se pose alors la question de l\u2019indemnisation que doit verser la soci\u00e9t\u00e9. Le montant du redressement ? Ou plus ?<\/p>\n","protected":false},"author":0,"featured_media":10224,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Investissement non-\u00e9ligible au dispositif Girardin : quel pr\u00e9judice \u00e0 indemniser ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/investissement-non-eligible-au-dispositif-girardin-quel-prejudice-a-indemniser\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investissement non-\u00e9ligible au dispositif Girardin : quel pr\u00e9judice \u00e0 indemniser ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Souhaitant b\u00e9n\u00e9ficier d\u2019un dispositif de r\u00e9duction fiscale, 2 particuliers prennent part \u00e0 un programme d\u2019investissements propos\u00e9 par une soci\u00e9t\u00e9. 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