{"id":636,"date":"2019-06-20T16:49:49","date_gmt":"2019-06-20T16:49:49","guid":{"rendered":"http:\/\/avefi.com\/?p=636"},"modified":"2019-06-20T16:50:24","modified_gmt":"2019-06-20T16:50:24","slug":"abus-de-droit","status":"publish","type":"post","link":"http:\/\/avefi.com\/?p=636","title":{"rendered":"Abus de droit"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p> Nouvelle d\u00e9finition de l&rsquo;abus de droit :<\/p><p><br>La\u00a0notion d\u2019abus de droit\u00a0est modifi\u00e9e. Actuellement, la proc\u00e9dure d\u2019abus de droit est applicable\u00a0:<br>aux situations de fictivit\u00e9 juridique, c\u2019est-\u00e0-dire aux actes ayant un caract\u00e8re fictif ; aux situations de fraude \u00e0 la loi, c\u2019est-\u00e0-dire aux actes, qui, recherchant le b\u00e9n\u00e9fice d\u2019une application litt\u00e9rale des textes ou de d\u00e9cisions \u00e0 l\u2019encontre des objectifs poursuivis par leurs auteurs, n\u2019ont pu \u00eatre inspir\u00e9s par aucun autre motif que d\u2019\u00e9luder ou d\u2019att\u00e9nuer les charges fiscales que l\u2019int\u00e9ress\u00e9 aurait normalement eu \u00e0 supporter.<br>La loi pr\u00e9voit de cr\u00e9er un<strong>\u00a0nouveau volet de la proc\u00e9dure d\u2019abus de droit<\/strong>\u00a0dans le cas de fraudes \u00e0 la loi op\u00e9r\u00e9es par un contribuable dans le\u00a0<strong>but principal, et non plus exclusif,<\/strong>\u00a0d\u2019\u00e9luder ou d\u2019att\u00e9nuer ses charges fiscales. En raison de ses conditions plus souples, la mise en \u0153uvre d\u2019une proc\u00e9dure d\u2019abus de droit sur ce fondement n\u2019emportera toutefois pas les m\u00eames cons\u00e9quences qu\u2019un abus de droit classique. Ainsi<strong>\u00a0la majoration de 80\u00a0%<\/strong>\u00a0applicable \u00e0 l\u2019abus de droit traditionnel\u00a0<strong>ne sera pas encourue<\/strong>\u00a0(en revanche une majoration de 80\u00a0% pour man\u0153uvre frauduleuse sera toujours possible).<br>Cette nouvelle mesure sera applicable aux rectifications notifi\u00e9es \u00e0 compter du 1er janvier 2021 portant sur des actes pass\u00e9s ou r\u00e9alis\u00e9s \u00e0 compter du 1er janvier 2020. <\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Nouvelle d\u00e9finition de l&rsquo;abus de droit : La\u00a0notion d\u2019abus de droit\u00a0est modifi\u00e9e. Actuellement, la proc\u00e9dure d\u2019abus de droit est applicable\u00a0:aux situations de fictivit\u00e9 juridique, c\u2019est-\u00e0-dire aux actes ayant un caract\u00e8re fictif ; aux situations de fraude \u00e0 la loi, c\u2019est-\u00e0-dire aux actes, qui, recherchant le b\u00e9n\u00e9fice d\u2019une application litt\u00e9rale des textes ou de d\u00e9cisions \u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-636","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=636"}],"version-history":[{"count":2,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/636\/revisions"}],"predecessor-version":[{"id":638,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/636\/revisions\/638"}],"wp:attachment":[{"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=636"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}