{"id":6601,"date":"2022-09-23T01:25:00","date_gmt":"2022-09-22T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-proprietaire-qui-sestime-eligible-a-une-exoneration-dimpot-puisquil-se-douche-chez-son-voisin\/"},"modified":"2022-09-23T01:25:00","modified_gmt":"2022-09-22T23:25:00","slug":"cest-lhistoire-dun-proprietaire-qui-sestime-eligible-a-une-exoneration-dimpot-puisquil-se-douche-chez-son-voisin","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-sestime-eligible-a-une-exoneration-dimpot-puisquil-se-douche-chez-son-voisin\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui s\u2019estime \u00e9ligible \u00e0 une exon\u00e9ration d\u2019imp\u00f4t\u2026 puisqu\u2019il se douche chez son voisin\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui s\u2019estime \u00e9ligible \u00e0 une exon\u00e9ration d\u2019imp\u00f4t\u2026 puisqu\u2019il se douche chez son voisin\u2026<\/p>\n<p>Un particulier vend sa maison et r\u00e9alise une plus-value \u00e0 cette occasion. Parce qu\u2019il s\u2019agit de sa r\u00e9sidence principale, il demande \u00e0 \u00eatre exon\u00e9r\u00e9 de l\u2019imp\u00f4t applicable sur le gain r\u00e9alis\u00e9. Refus de l\u2019administration, pour qui rien ne prouve qu\u2019il s\u2019agisse de sa r\u00e9sidence \u00ab principale \u00bb\u2026<\/p>\n<p>\u00ab Pourtant les preuves sont l\u00e0 ! \u00bb, r\u00e9torque le particulier : il a bien d\u00e9clar\u00e9 cette adresse comme \u00e9tant sa r\u00e9sidence principale dans sa d\u00e9claration d\u2019imp\u00f4t. Sauf que le maire de la commune affirme que le propri\u00e9taire ne l\u2019a jamais r\u00e9ellement habit\u00e9e, r\u00e9torque l\u2019administration : et la faible consommation en eau est l\u00e0 pour le prouver. \u00ab Normal ! \u00bb, r\u00e9torque l\u2019int\u00e9ress\u00e9 : pour \u00e9conomiser, il prend ses douches et fait ses lessives chez ses proches\u2026<\/p>\n<p>\u00ab Peu importe \u00bb, tranche le juge : la faible consommation d\u2019eau prouve bien que le particulier n\u2019habite pas cette maison de mani\u00e8re habituelle. Elle ne peut donc pas \u00eatre consid\u00e9r\u00e9e comme \u00e9tant sa r\u00e9sidence \u00ab principale \u00bb : sa vente est donc soumise aux imp\u00f4ts !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045455171?init=true&amp;page=1&amp;query=20LY02224&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Lyon du 30 mars 2022, n\u00b0 20LY02224<\/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\/douche.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui s\u2019estime \u00e9ligible \u00e0 une exon\u00e9ration d\u2019imp\u00f4t\u2026 puisqu\u2019il se douche chez son voisin\u2026<\/div>\n","protected":false},"author":0,"featured_media":6602,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-6601","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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