{"id":53,"date":"2020-09-17T20:49:31","date_gmt":"2020-09-17T18:49:31","guid":{"rendered":"http:\/\/expertsetformation.fr\/?p=53"},"modified":"2020-11-17T21:15:43","modified_gmt":"2020-11-17T20:15:43","slug":"cession-de-titres-annulee-limpot-peut-etre-reclame","status":"publish","type":"post","link":"https:\/\/expertsetformation.fr\/?p=53","title":{"rendered":"Cession de titres annul\u00e9e\u00a0: l\u2019imp\u00f4t peut \u00eatre r\u00e9clam\u00e9"},"content":{"rendered":"\n

CE 8e<\/sup>-3e<\/sup> chambre 09\/09\/2020 n\u00b0 433821<\/p>\n\n\n\n

Lorsqu\u2019un contribuable souhaite se pr\u00e9valoir d\u2019une doctrine administrative, il doit en faire application lors de sa d\u00e9claration selon la jurisprudence (CE 20-12-1972 n\u00b0 81828 pl\u00e9n. : Dupont 1973 p. 127 ; CE 26-4-1976 n\u00b0 94233 pl\u00e9n. : RJF 6\/76 n\u00b0 289). A d\u00e9faut, il ne pourra s\u2019en pr\u00e9valoir ult\u00e9rieurement et ce sont les dispositions l\u00e9gales qui s\u2019appliqueront.<\/p>\n\n\n\n

En mati\u00e8re de plus-values sur titres, l\u2019article 150-0 A du CGI ne pr\u00e9voit pas de remboursement de l\u2019imposition d\u2019une plus-value sur cession de titres en cas d\u2019annulation de leur cession. A l\u2019inverse, la doctrine administrative (RPPM-PVBMI-30-10-10) admet que \u00ab si ult\u00e9rieurement le contrat est annul\u00e9, r\u00e9solu ou rescind\u00e9, le contribuable peut obtenir, sur r\u00e9clamation, une restitution partielle ou totale des droits ind\u00fbment vers\u00e9s \u00bb.<\/p>\n\n\n\n

Le contribuable peut-il se pr\u00e9valoir de la doctrine dans ce cas ?<\/p>\n\n\n\n

Oui, r\u00e9pond le Conseil d\u2019\u00c9tat, car l\u2019application de ce principe ne peut \u00eatre faite au moment de la d\u00e9claration de l\u2019imp\u00f4t. Ce n\u2019est qu\u2019apr\u00e8s avoir constat\u00e9 la r\u00e9solution de la vente que le contribuable est en mesure de l\u2019appliquer. C\u2019est donc une exception au principe d\u00e9gag\u00e9 par la jurisprudence.<\/p>\n","protected":false},"excerpt":{"rendered":"

CE 8e-3e chambre 09\/09\/2020 n\u00b0 433821 Lorsqu\u2019un contribuable souhaite se pr\u00e9valoir d\u2019une doctrine administrative, il doit en faire application lors de sa d\u00e9claration selon la jurisprudence (CE 20-12-1972 n\u00b0 81828 pl\u00e9n. : Dupont 1973 p. 127 ; CE 26-4-1976 n\u00b0 94233 pl\u00e9n. : RJF 6\/76 n\u00b0 289). A d\u00e9faut, il ne pourra s\u2019en pr\u00e9valoir ult\u00e9rieurement<\/p><\/div>\n

Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,1],"tags":[9],"class_list":["post-53","post","type-post","status-publish","format-standard","hentry","category-actualite","category-fiscalite-generale","tag-fiscalite-generale"],"yoast_head":"\nCession de titres annul\u00e9e\u00a0: l\u2019imp\u00f4t peut \u00eatre r\u00e9clam\u00e9 - EXPERTS ET FORMATION<\/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:\/\/expertsetformation.fr\/?p=53\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cession de titres annul\u00e9e\u00a0: l\u2019imp\u00f4t peut \u00eatre r\u00e9clam\u00e9 - EXPERTS ET FORMATION\" \/>\n<meta property=\"og:description\" content=\"CE 8e-3e chambre 09\/09\/2020 n\u00b0 433821 Lorsqu\u2019un contribuable souhaite se pr\u00e9valoir d\u2019une doctrine administrative, il doit en faire application lors de sa d\u00e9claration selon la jurisprudence (CE 20-12-1972 n\u00b0 81828 pl\u00e9n. : Dupont 1973 p. 127 ; CE 26-4-1976 n\u00b0 94233 pl\u00e9n. : RJF 6\/76 n\u00b0 289). 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