{"id":57,"date":"2020-10-17T20:52:14","date_gmt":"2020-10-17T18:52:14","guid":{"rendered":"http:\/\/expertsetformation.fr\/?p=57"},"modified":"2020-11-17T21:15:28","modified_gmt":"2020-11-17T20:15:28","slug":"date-dacquisition-en-cas-de-licitation-dimmeuble","status":"publish","type":"post","link":"https:\/\/expertsetformation.fr\/?p=57","title":{"rendered":"Date d\u2019acquisition en cas de licitation d\u2019immeuble"},"content":{"rendered":"\n<p>CE 8<sup>e<\/sup>-3<sup>e<\/sup> chambre 09\/09\/2020 n\u00b0 436712<\/p>\n\n\n\n<p>La licitation d\u2019immeuble est l\u2019acquisition par l\u2019un des propri\u00e9taires d\u2019une indivision de l\u2019ensemble du bien aupr\u00e8s de ses co-indivisaires.<\/p>\n\n\n\n<p>Selon les dispositions du IV de l\u2019article 150 U du CGI, cette op\u00e9ration est un partage et non un acte translatif de propri\u00e9t\u00e9 g\u00e9n\u00e9rateur de plus-value&nbsp;:<\/p>\n\n\n\n<p><em>IV. \u2013 Le I* ne s&rsquo;applique pas aux partages qui portent sur des biens meubles ou immeubles d\u00e9pendant d&rsquo;une succession ou d&rsquo;une communaut\u00e9 conjugale et qui interviennent uniquement entre les membres originaires de l&rsquo;indivision, leur conjoint, des ascendants, des descendants ou des ayants droit \u00e0 titre universel de l&rsquo;un ou de plusieurs d&rsquo;entre eux.<\/em><\/p>\n\n\n\n<p><em>* imposition des plus-values \u00e0 l\u2019imp\u00f4t sur le revenu<\/em><\/p>\n\n\n\n<p>En cas de revente ult\u00e9rieure d\u2019un tel bien, la question se pose de savoir quelle est la date d\u2019acquisition de ce bien pour celui qui l\u2019a acquis aupr\u00e8s de ses co-indivisiaires&nbsp;: s\u2019agit-il de la date de la date de la succession ou de la date de la licitation intervenue plus tard&nbsp;?<\/p>\n\n\n\n<p>Le Conseil d\u2019\u00c9tat juge que seule la date de la succession doit \u00eatre retenue puisque la licitation n\u2019est pas un acte translatif de propri\u00e9t\u00e9 g\u00e9n\u00e9rateur de plus-value.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CE 8e-3e chambre 09\/09\/2020 n\u00b0 436712 La licitation d\u2019immeuble est l\u2019acquisition par l\u2019un des propri\u00e9taires d\u2019une indivision de l\u2019ensemble du bien aupr\u00e8s de ses co-indivisaires. Selon les dispositions du IV de l\u2019article 150 U du CGI, cette op\u00e9ration est un partage et non un acte translatif de propri\u00e9t\u00e9 g\u00e9n\u00e9rateur de plus-value&nbsp;: IV. \u2013 Le I*<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/expertsetformation.fr\/?p=57\" class=\"home-blog-btn\">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-57","post","type-post","status-publish","format-standard","hentry","category-actualite","category-fiscalite-generale","tag-fiscalite-generale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Date d\u2019acquisition en cas de licitation d\u2019immeuble - 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=57\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Date d\u2019acquisition en cas de licitation d\u2019immeuble - EXPERTS ET FORMATION\" \/>\n<meta property=\"og:description\" content=\"CE 8e-3e chambre 09\/09\/2020 n\u00b0 436712 La licitation d\u2019immeuble est l\u2019acquisition par l\u2019un des propri\u00e9taires d\u2019une indivision de l\u2019ensemble du bien aupr\u00e8s de ses co-indivisaires. Selon les dispositions du IV de l\u2019article 150 U du CGI, cette op\u00e9ration est un partage et non un acte translatif de propri\u00e9t\u00e9 g\u00e9n\u00e9rateur de plus-value&nbsp;: IV. \u2013 Le I*Lire la suite\" \/>\n<meta property=\"og:url\" content=\"https:\/\/expertsetformation.fr\/?p=57\" \/>\n<meta property=\"og:site_name\" content=\"EXPERTS ET FORMATION\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-17T18:52:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-17T20:15:28+00:00\" \/>\n<meta name=\"author\" content=\"admin7387\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin7387\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/expertsetformation.fr\/?p=57#article\",\"isPartOf\":{\"@id\":\"https:\/\/expertsetformation.fr\/?p=57\"},\"author\":{\"name\":\"admin7387\",\"@id\":\"https:\/\/expertsetformation.fr\/#\/schema\/person\/bab92aedd475cfe69d9846cf24514337\"},\"headline\":\"Date d\u2019acquisition en cas de licitation d\u2019immeuble\",\"datePublished\":\"2020-10-17T18:52:14+00:00\",\"dateModified\":\"2020-11-17T20:15:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/expertsetformation.fr\/?p=57\"},\"wordCount\":230,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/expertsetformation.fr\/#organization\"},\"keywords\":[\"Fiscalit\u00e9 g\u00e9n\u00e9rale\"],\"articleSection\":[\"Actualit\u00e9\",\"Fiscalit\u00e9 g\u00e9n\u00e9rale\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/expertsetformation.fr\/?p=57#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/expertsetformation.fr\/?p=57\",\"url\":\"https:\/\/expertsetformation.fr\/?p=57\",\"name\":\"Date d\u2019acquisition en cas de licitation d\u2019immeuble - 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