{"id":5403,"date":"2021-06-18T01:25:00","date_gmt":"2021-06-17T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-dirigeant-qui-vend-presque-tous-les-titres-de-sa-societe\/"},"modified":"2021-06-18T01:25:00","modified_gmt":"2021-06-17T23:25:00","slug":"cest-lhistoire-dun-dirigeant-qui-vend-presque-tous-les-titres-de-sa-societe","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-dirigeant-qui-vend-presque-tous-les-titres-de-sa-societe\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un dirigeant qui vend (presque) tous les titres de sa soci\u00e9t\u00e9\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un dirigeant qui vend (presque) tous les titres de sa soci\u00e9t\u00e9\u2026<\/p>\n<p>A l\u2019occasion de son d\u00e9part en retraite, un directeur g\u00e9n\u00e9ral vend les titres de sa soci\u00e9t\u00e9 et r\u00e9clame, de ce fait, le b\u00e9n\u00e9fice d\u2019un avantage fiscal : un dirigeant qui prend sa retraite et, concomitamment, vend ses titres peut, en effet, \u00eatre exon\u00e9r\u00e9 d\u2019imp\u00f4t \u00e0 hauteur du gain r\u00e9alis\u00e9\u2026<\/p>\n<p>Sous conditions, rappelle tout de m\u00eame l\u2019administration fiscale, non respect\u00e9es ici selon elle : pour \u00eatre exon\u00e9r\u00e9 d\u2019imp\u00f4t, le vendeur doit non seulement vendre l\u2019int\u00e9gralit\u00e9 des parts qu\u2019il d\u00e9tient, mais il doit aussi d\u00e9montrer qu\u2019il d\u00e9tenait, dans les 5 ann\u00e9es pr\u00e9c\u00e9dant la vente, au moins 25 % du capital social de la soci\u00e9t\u00e9 dont les titres sont vendus. Ce qui n\u2019est pas le cas ici puisque le dirigeant, qui d\u00e9tenait 3 311 parts, repr\u00e9sentant seulement 24 % du capital social, n\u2019en a vendu que 3 310\u2026<\/p>\n<p>D\u00e8s lors que ces 2 conditions, pourtant imp\u00e9ratives, ne sont pas r\u00e9unies, le dirigeant ne peut pas b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t. Ce que confirme le juge, qui maintient donc le redressement fiscal\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000043574264?init=true&amp;page=1&amp;query=18VE01996&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Versailles du 27 mai 2021, n\u00b018VE01996<\/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\/ventetitresociete.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un dirigeant qui vend (presque) tous les titres de sa soci\u00e9t\u00e9\u2026<\/div>\n","protected":false},"author":0,"featured_media":4063,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5403","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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