{"id":5374,"date":"2021-04-23T01:25:00","date_gmt":"2021-04-22T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-associe-en-quete-doptimisation-fiscale\/"},"modified":"2021-04-23T01:25:00","modified_gmt":"2021-04-22T23:25:00","slug":"cest-lhistoire-dun-associe-en-quete-doptimisation-fiscale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-associe-en-quete-doptimisation-fiscale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un associ\u00e9 en qu\u00eate d\u2019optimisation fiscale\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un associ\u00e9 en qu\u00eate d\u2019optimisation fiscale\u2026<\/p>\n<p>Une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) fait construire des b\u00e2timents sur un site industriel dont elle est propri\u00e9taire. Une fois les travaux achev\u00e9s, l\u2019un des associ\u00e9s vend une partie de ses parts sociales. Pour diminuer l\u2019imp\u00f4t d\u00fb, il tient compte du montant des travaux effectu\u00e9s, ce qui r\u00e9duit d\u2019autant le gain imposable\u2026<\/p>\n<p>\u00ab Impossible ! \u00bb, conteste l\u2019administration fiscale, qui rappelle que cette possibilit\u00e9, qui consiste donc \u00e0 majorer le prix d\u2019acquisition du co\u00fbt des travaux pour r\u00e9duire le montant d\u2019une plus-value imposable, ne s\u2019applique qu\u2019en cas de vente d\u2019immeuble. Or, ici, l\u2019associ\u00e9 n\u2019a pas vendu un immeuble : il a simplement vendu des parts sociales qu\u2019il d\u00e9tenait dans la SCI, propri\u00e9taire de l\u2019immeuble\u2026<\/p>\n<p>Ce que reconnait le juge, qui confirme donc le redressement fiscal : les d\u00e9penses de construction effectivement engag\u00e9es par la SCI ne peuvent pas \u00eatre prises en compte par l\u2019associ\u00e9 pour le calcul du montant du gain r\u00e9alis\u00e9 \u00e0 l\u2019occasion de la vente des parts de cette soci\u00e9t\u00e9.<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000043327891?init=true&amp;page=1&amp;query=20PA01456&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 31 mars 2021, n\u00b020PA01456<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/optimisationfiscale.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un associ\u00e9 en qu\u00eate d\u2019optimisation fiscale\u2026<\/div>\n","protected":false},"author":0,"featured_media":5376,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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