{"id":2767,"date":"2023-03-17T11:36:00","date_gmt":"2023-03-17T11:36:00","guid":{"rendered":"https:\/\/excen.notaires.fr\/2023\/03\/17\/dans-un-litige-relatif-a-levaluation-de-lusufruit-de-droits-sociaux-dune-sci-detenu-par-un-couple-au-titre-de-lisf-la-cour-de-cassation-considere-quil-y-a\/"},"modified":"2023-03-17T11:36:00","modified_gmt":"2023-03-17T11:36:00","slug":"dans-un-litige-relatif-a-levaluation-de-lusufruit-de-droits-sociaux-dune-sci-detenu-par-un-couple-au-titre-de-lisf-la-cour-de-cassation-considere-quil-y-a","status":"publish","type":"post","link":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/?p=2767","title":{"rendered":"Dans un litige relatif \u00e0 l\u2019\u00e9valuation de l\u2019usufruit de droits sociaux d\u2019une SCI d\u00e9tenu par un couple au titre de l\u2019ISF, la Cour de cassation consid\u00e8re qu\u2019il y a lieu de tenir compte de la clause d\u2019agr\u00e9ment figurant dans les statuts"},"content":{"rendered":"<p>En 2011 et 2012, l\u2019administration fiscale, remit en cause la valeur v\u00e9nale d\u00e9clar\u00e9e par des \u00e9poux, dans leurs d\u00e9clarations d\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) pour les ann\u00e9es 2008 \u00e0 2011, de deux biens immobiliers, le premier appartenant \u00e0 une SCI, dont ils d\u00e9tiennent l\u2019usufruit des parts sociales&#8230; <\/p>\n<p><a href=\"https:\/\/www.aurep.com\/fr\/article\/4\/actualite\/3\/droit-fiscal\/711-isf\" target=\"_blank\" class=\"feedzy-rss-link-icon\" rel=\"noopener\">Read More<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>En 2011 et 2012, l\u2019administration fiscale, remit en cause la valeur v\u00e9nale d\u00e9clar\u00e9e par des \u00e9poux, dans leurs d\u00e9clarations d\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) pour les ann\u00e9es 2008 \u00e0 2011, de deux biens immobiliers, le premier appartenant \u00e0 une SCI, dont ils d\u00e9tiennent l\u2019usufruit des parts sociales&#8230; Read More<\/p>\n","protected":false},"author":1,"featured_media":2768,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"member_status":[],"type_articles":[52],"class_list":["post-2767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","type_articles-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/posts\/2767","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2767"}],"version-history":[{"count":0,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/posts\/2767\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/media\/2768"}],"wp:attachment":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2767"},{"taxonomy":"member_status","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fmember_status&post=2767"},{"taxonomy":"type_articles","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Ftype_articles&post=2767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}