{"id":7725,"date":"2023-03-24T00:00:00","date_gmt":"2023-03-23T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/"},"modified":"2023-04-13T04:05:03","modified_gmt":"2023-04-13T02:05:03","slug":"cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026 <\/p>\n<div>\n<p>Le propri\u00e9taire de 2 appartements les vend et d\u00e9clare une plus-value pour le calcul de l\u2019imp\u00f4t d\u00fb. Pour calculer cette plus-value, il retranche le prix de revient du prix de vente. Et pour calculer ce prix de revient, il ajoute, comme il en a le droit, le montant des travaux r\u00e9alis\u00e9s sur ces 2 logements\u2026<\/p>\n<p>Des travaux que l\u2019administration remet en cause, apr\u00e8s analyse des factures correspondantes&nbsp;: factures d\u00e9pourvues de num\u00e9ro, adress\u00e9es \u00e0 une adresse autre que celle des logements et \u00e9mises par une entreprise qui se trouve \u00eatre l\u2019entreprise personnelle du vendeur (qui a depuis cess\u00e9 son activit\u00e9)&nbsp;; factures dont les montants ne se retrouvent pas dans la comptabilit\u00e9 de ladite entreprise, qui a fait l\u2019objet d\u2019un contr\u00f4le fiscal, et qui ne sont pas coh\u00e9rents avec son chiffre d\u2019affaires d\u00e9clar\u00e9\u2026<\/p>\n<p>Des doutes repris par le juge, qui confirme le redressement&nbsp;: le montant de ces travaux ne peut pas venir majorer le prix de revient pour minorer le montant de la plus-value, et donc l\u2019imp\u00f4t d\u00fb&nbsp;!<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000046325017?init=true&amp;page=1&amp;query=21nc00319&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la cour administrative d&#8217;appel de Nancy du 22 septembre 2022, n\u00b0 21NC00319<\/a><\/p>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-proprietaire-qui-additionne-pour-optimiser-une-soustraction\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-7725","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026 - 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\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-23T23:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-13T02:05:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg\" \/>\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=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026\",\"datePublished\":\"2023-03-23T23:00:00+00:00\",\"dateModified\":\"2023-04-13T02:05:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/\"},\"wordCount\":238,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg\",\"articleSection\":[\"La petite histoire du jour\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/\",\"name\":\"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026 - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg\",\"datePublished\":\"2023-03-23T23:00:00+00:00\",\"dateModified\":\"2023-04-13T02:05:03+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#primaryimage\",\"url\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg\",\"contentUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026 - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/","og_locale":"de_DE","og_type":"article","og_title":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026 - Cabinet Magar","og_description":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/","og_site_name":"Cabinet Magar","article_published_time":"2023-03-23T23:00:00+00:00","article_modified_time":"2023-04-13T02:05:03+00:00","og_image":[{"url":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/"},"author":{"name":"","@id":""},"headline":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026","datePublished":"2023-03-23T23:00:00+00:00","dateModified":"2023-04-13T02:05:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/"},"wordCount":238,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#primaryimage"},"thumbnailUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg","articleSection":["La petite histoire du jour"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/","url":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/","name":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026 - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#primaryimage"},"thumbnailUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg","datePublished":"2023-03-23T23:00:00+00:00","dateModified":"2023-04-13T02:05:03+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#primaryimage","url":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg","contentUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/impotimmo.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/la-petite-histoire-du-jour\/cest-lhistoire-dun-proprietaire-qui-additionne-pour-optimiser-une-soustraction\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui additionne pour optimiser une soustraction\u2026"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=7725"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7725\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=7725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=7725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=7725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}