{"id":9854,"date":"2024-03-25T00:00:00","date_gmt":"2024-03-24T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/modalites-de-paiement-de-limpot-un-choix-irrevocable\/"},"modified":"2024-03-25T00:00:00","modified_gmt":"2024-03-24T23:00:00","slug":"modalites-de-paiement-de-limpot-un-choix-irrevocable","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/modalites-de-paiement-de-limpot-un-choix-irrevocable\/","title":{"rendered":"Modalit\u00e9s de paiement de l\u2019imp\u00f4t : un choix (ir)r\u00e9vocable ?"},"content":{"rendered":"<p>Au d\u00e9c\u00e8s d\u2019une personne, dans certaines hypoth\u00e8ses, ses h\u00e9ritiers peuvent choisir de diff\u00e9rer le paiement des droits de succession dus et ainsi, devoir s\u2019acquitter (ou non) d\u2019int\u00e9r\u00eats au profit du Tr\u00e9sor. Sauf qu\u2019une fois qu\u2019un choix a \u00e9t\u00e9 effectu\u00e9, l\u2019administration fiscale ne semble pas appr\u00e9cier les volte-face\u2026 Cas v\u00e9cu.<\/p>\n<h2>Paiement des droits de succession : choisir, c\u2019est renoncer\u2026<\/h2>\n<p>Un homme d\u00e9c\u00e8de, laissant pour lui succ\u00e9der son \u00e9pouse et leurs 2 fils. Pour rappel, lorsque les enfants sont tous communs au couple, le conjoint survivant a le droit de choisir entre :<\/p>\n<ul>\n<li>l\u2019usufruit de la totalit\u00e9 de la succession, laissant aux enfants la nue-propri\u00e9t\u00e9 ;<\/li>\n<li>un quart de la succession en pleine propri\u00e9t\u00e9.<\/li>\n<\/ul>\n<p>Une personne ayant la pleine propri\u00e9t\u00e9 d\u2019un bien a le droit de l\u2019utiliser, le louer, le d\u00e9truire, le modifier, le vendre ou le donner. Quant \u00e0 l\u2019usufruit, il s\u2019agit, sch\u00e9matiquement, des droits de profiter du bien et d\u2019en tirer des fruits (les loyers notamment lorsqu\u2019il est plac\u00e9 en location).<\/p>\n<p>Dans cette affaire, l\u2019\u00e9pouse survivante choisit l\u2019usufruit de la succession. Ces fils se partagent donc la nue-propri\u00e9t\u00e9. Se pose alors pour eux la question du paiement des droits de succession.<\/p>\n<p>Pourquoi ? Parce qu\u2019ils ont la possibilit\u00e9 d\u2019am\u00e9nager le paiement de l\u2019imp\u00f4t. Concr\u00e8tement, ils ont le choix entre :<\/p>\n<ul>\n<li>1re option : payer des droits de succession calcul\u00e9s sur la valeur de la nue-propri\u00e9t\u00e9, avec application d\u2019int\u00e9r\u00eats ;<\/li>\n<li>2e option : payer des droits de succession calcul\u00e9s sur la valeur de la pleine propri\u00e9t\u00e9, sans int\u00e9r\u00eat.<\/li>\n<\/ul>\n<p>Les 2 fils choisissent la 2e option, ce que l\u2019administration fiscale accepte\u2026 avant de changer d\u2019avis ! Ils demandent, finalement, \u00e0 b\u00e9n\u00e9ficier de la 1re option.<\/p>\n<p>Ce que l\u2019administration refuse : les 2 fr\u00e8res ont d\u00e9j\u00e0 fait un choix et il est irr\u00e9vocable !<\/p>\n<p>\u00ab Non ! \u00bb, contestent les fils : la loi n\u2019indique nulle part que le choix entre les 2 modalit\u00e9s de paiement est irr\u00e9vocable !<\/p>\n<p>\u00ab Irr\u00e9vocable \u00bb, confirme pourtant le juge, qui pr\u00e9cise que cette r\u00e8gle n\u2019est pas un avantage fiscal, mais une modalit\u00e9 de paiement de l\u2019imp\u00f4t. Par cons\u00e9quent, ayant d\u00e9j\u00e0 fait un choix, les 2 fils ne peuvent pas changer d\u2019avis !<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000049290971?init=true&amp;page=1&amp;query=22-16.190&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre commerciale, du 13 mars 2024, no 22-16190<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/modalites-de-paiement-de-l-impot-un-choix-irrevocable\" target=\"_blank\" rel=\"noopener\">Modalit\u00e9s de paiement de l\u2019imp\u00f4t : un choix (ir)r\u00e9vocable ? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/hesitationsentredeuxchoix.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au d\u00e9c\u00e8s d\u2019une personne, dans certaines hypoth\u00e8ses, ses h\u00e9ritiers peuvent choisir de diff\u00e9rer le paiement des droits de succession dus et ainsi, devoir s\u2019acquitter (ou non) d\u2019int\u00e9r\u00eats au profit du Tr\u00e9sor. Sauf qu\u2019une fois qu\u2019un choix a \u00e9t\u00e9 effectu\u00e9, l\u2019administration fiscale ne semble pas appr\u00e9cier les volte-face\u2026 Cas v\u00e9cu.<\/p>\n","protected":false},"author":0,"featured_media":9855,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9854","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modalit\u00e9s de paiement de l\u2019imp\u00f4t : un choix (ir)r\u00e9vocable ? - 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\/modalites-de-paiement-de-limpot-un-choix-irrevocable\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modalit\u00e9s de paiement de l\u2019imp\u00f4t : un choix (ir)r\u00e9vocable ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Au d\u00e9c\u00e8s d\u2019une personne, dans certaines hypoth\u00e8ses, ses h\u00e9ritiers peuvent choisir de diff\u00e9rer le paiement des droits de succession dus et ainsi, devoir s\u2019acquitter (ou non) d\u2019int\u00e9r\u00eats au profit du Tr\u00e9sor. 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