{"id":11539,"date":"2025-02-04T00:00:00","date_gmt":"2025-02-03T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/"},"modified":"2025-02-04T00:00:00","modified_gmt":"2025-02-03T23:00:00","slug":"impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/","title":{"rendered":"Imp\u00f4t sur le revenu\u202f: o\u00f9 se trouve le centre de vos int\u00e9r\u00eats \u00e9conomiques\u202f?"},"content":{"rendered":"<p>Consid\u00e9rant que son domicile fiscal se trouve d\u00e9sormais en Hongrie, un couple ne d\u00e9clare pas en France les gains r\u00e9alis\u00e9s \u00e0 l\u2019occasion de la vente de ses comptes-titres d\u00e9tenus en France. \u00c0 tort, selon l\u2019administration fiscale qui estime quant \u00e0 elle que le domicile fiscal du couple est rest\u00e9 en France, ou, plus exactement, son \u00ab\u202fcentre des int\u00e9r\u00eats \u00e9conomiques\u202f\u00bb\u2026<\/p>\n<h2>Domicile fiscal\u202f: pr\u00e9cisions sur la notion de centre des int\u00e9r\u00eats \u00e9conomiques<\/h2>\n<p>Parce qu\u2019ils sont partis vivre de mani\u00e8re permanente pendant 2 ans en Hongrie, un couple estime que sa r\u00e9sidence fiscale est situ\u00e9e non plus en France, mais en Hongrie. Il ne d\u00e9clare donc pas en France les gains, appel\u00e9s plus-values, r\u00e9alis\u00e9s \u00e0 l\u2019occasion de la vente de ses comptes-titres d\u00e9tenus au sein de banques fran\u00e7aises.<\/p>\n<p>Ce que l\u2019administration fiscale conteste\u202f: elle estime que la r\u00e9sidence fiscale du couple est situ\u00e9e non pas en Hongrie, comme il l\u2019affirme, mais en France, et lui r\u00e9clame donc un suppl\u00e9ment d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Pour appuyer ses dires, elle indique, en effet, que l\u2019ensemble de la r\u00e9mun\u00e9ration de l\u2019\u00e9pouse, d\u00e9tach\u00e9e en Hongrie, provient d\u2019une soci\u00e9t\u00e9 fran\u00e7aise dont le si\u00e8ge est situ\u00e9 en France et est, par voie de cons\u00e9quence, de source fran\u00e7aise.<\/p>\n<p>Par ailleurs, ajoute l\u2019administration, le couple a conserv\u00e9 son appartement situ\u00e9 \u00e0 Paris pour lequel il continue de payer la taxe fonci\u00e8re.<\/p>\n<p>Partant de l\u00e0, le centre des int\u00e9r\u00eats \u00e9conomiques du couple, et donc son domicile fiscal, se trouve en France\u202f: il doit donc \u00eatre impos\u00e9 en France au titre des plus-values r\u00e9alis\u00e9es.<\/p>\n<p>Ce que le couple conteste \u00e0 son tour, rappelant que\u202f:<\/p>\n<ul>\n<li>l\u2019activit\u00e9 de l\u2019\u00e9pouse \u00e0 l\u2019origine des r\u00e9mun\u00e9rations qu\u2019elle per\u00e7oit est exerc\u00e9e en Hongrie\u202f;<\/li>\n<li>les salaires vers\u00e9s sont cr\u00e9dit\u00e9s sur un compte bancaire qui n\u2019est pas situ\u00e9 en France.<\/li>\n<\/ul>\n<p>Des arguments insuffisants pour le juge, qui donne raison \u00e0 l\u2019administration\u202f: tout prouve ici que le centre des int\u00e9r\u00eats \u00e9conomiques du couple se situe en France, de sorte qu\u2019il doit \u00eatre regard\u00e9 comme ayant conserv\u00e9 son domicile fiscal en France.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050998985?init=true&amp;page=1&amp;query=23PA04058&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 17 janvier 2025, no 23PA04058<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\" target=\"_blank\" rel=\"noopener\">Imp\u00f4t sur le revenu : o\u00f9 se trouve le centre de vos int\u00e9r\u00eats \u00e9conomiques\u202f? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_impotrevenuinteretseconomiques.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Consid\u00e9rant que son domicile fiscal se trouve d\u00e9sormais en Hongrie, un couple ne d\u00e9clare pas en France les gains r\u00e9alis\u00e9s \u00e0 l\u2019occasion de la vente de ses comptes-titres d\u00e9tenus en France. \u00c0 tort, selon l\u2019administration fiscale qui estime quant \u00e0 elle que le domicile fiscal du couple est rest\u00e9 en France, ou, plus exactement, son \u00ab\u202fcentre des int\u00e9r\u00eats \u00e9conomiques\u202f\u00bb\u2026<\/p>\n","protected":false},"author":0,"featured_media":11540,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-11539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imp\u00f4t sur le revenu\u202f: o\u00f9 se trouve le centre de vos int\u00e9r\u00eats \u00e9conomiques\u202f? - 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\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t sur le revenu\u202f: o\u00f9 se trouve le centre de vos int\u00e9r\u00eats \u00e9conomiques\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Consid\u00e9rant que son domicile fiscal se trouve d\u00e9sormais en Hongrie, un couple ne d\u00e9clare pas en France les gains r\u00e9alis\u00e9s \u00e0 l\u2019occasion de la vente de ses comptes-titres d\u00e9tenus en France. \u00c0 tort, selon l\u2019administration fiscale qui estime quant \u00e0 elle que le domicile fiscal du couple est rest\u00e9 en France, ou, plus exactement, son \u00ab\u202fcentre des int\u00e9r\u00eats \u00e9conomiques\u202f\u00bb\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-03T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/02\/Shutterstock_impotrevenuinteretseconomiques.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Imp\u00f4t sur le revenu\u202f: o\u00f9 se trouve le centre de vos int\u00e9r\u00eats \u00e9conomiques\u202f?\",\"datePublished\":\"2025-02-03T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/\"},\"wordCount\":436,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/02\/Shutterstock_impotrevenuinteretseconomiques.jpg\",\"articleSection\":[\"Actualit\u00e9s\",\"Le coin du dirigeant\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/impot-sur-le-revenu-ou-se-trouve-le-centre-de-vos-interets-economiques\/\",\"name\":\"Imp\u00f4t sur le revenu\u202f: o\u00f9 se trouve le centre de vos int\u00e9r\u00eats \u00e9conomiques\u202f? 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