{"id":5041,"date":"2022-05-30T05:45:00","date_gmt":"2022-05-30T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vacances-en-france-impot-en-france\/"},"modified":"2022-05-30T05:45:00","modified_gmt":"2022-05-30T03:45:00","slug":"vacances-en-france-impot-en-france","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vacances-en-france-impot-en-france\/","title":{"rendered":"Vacances en France = imp\u00f4t en France ?"},"content":{"rendered":"

Un particulier, divorc\u00e9, travaille r\u00e9guli\u00e8rement \u00e0 l\u2019\u00e9tranger et ne revient sur le sol fran\u00e7ais que pour les vacances. D\u2019autant que ses enfants vivent toujours en France\u2026 Une situation qui fait dire \u00e0 l\u2019administration fiscale que le particulier doit payer son imp\u00f4t sur le revenu en France. Qu\u2019en pense le juge ?<\/p>\n

\n

Imp\u00f4t sur le revenu : \u00ab dites-moi o\u00f9 se trouve votre foyer\u2026 \u00bb<\/h2>\n

Un particulier, divorc\u00e9, travaille en Arabie Saoudite pour une soci\u00e9t\u00e9 de construction et verse une pension alimentaire \u00e0 ses 2 enfants mineurs qui vivent en France.<\/p>\n

Durant ses cong\u00e9s, il s\u00e9journe en France, dans un appartement qu\u2019il poss\u00e8de.<\/p>\n

Des \u00e9l\u00e9ments qui prouvent bien que le \u00ab foyer \u00bb du particulier, et donc son domicile fiscal, se situe en France, selon l\u2019administration fiscale qui lui r\u00e9clame de ce fait le paiement de l\u2019imp\u00f4t sur le revenu fran\u00e7ais.<\/p>\n

Sauf que le \u00ab foyer \u00bb d\u2019une personne c\u00e9libataire s\u2019entend du lieu o\u00f9 elle habite normalement et a le centre de sa vie personnelle, rappelle le juge. A ce titre, les s\u00e9jours effectu\u00e9s temporairement ailleurs (pour raisons professionnelles par exemple) sont sans incidence.<\/p>\n

Ici, les \u00e9l\u00e9ments fournis par l\u2019administration ne suffisent pas \u00e0 prouver que le \u00ab foyer \u00bb du particulier se situe en France\u2026 et ne suffisent pas \u00e0 lui r\u00e9clamer le paiement de l\u2019imp\u00f4t sur le revenu fran\u00e7ais, tranche le juge.<\/p>\n

L\u2019administration fiscale est donc invit\u00e9e \u00e0 revoir sa copie\u2026<\/p>\n

Source<\/span> : Arr\u00eat du Conseil d\u2019Etat du 11 mai 2022, n\u00b0450692<\/p>\n

Vacances en France = imp\u00f4t en France ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Un particulier, divorc\u00e9, travaille r\u00e9guli\u00e8rement \u00e0 l\u2019\u00e9tranger et ne revient sur le sol fran\u00e7ais que pour les vacances. D\u2019autant que ses enfants vivent toujours en France\u2026 Une situation qui fait dire \u00e0 l\u2019administration fiscale que le particulier doit payer son imp\u00f4t sur le revenu en France. Qu\u2019en pense le juge ?<\/p>\n","protected":false},"author":0,"featured_media":5042,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-5041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nVacances en France = imp\u00f4t en France ? - 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\/vacances-en-france-impot-en-france\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vacances en France = imp\u00f4t en France ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un particulier, divorc\u00e9, travaille r\u00e9guli\u00e8rement \u00e0 l\u2019\u00e9tranger et ne revient sur le sol fran\u00e7ais que pour les vacances. 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