{"id":245,"date":"2012-09-16T20:01:00","date_gmt":"2012-09-16T20:01:00","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=245"},"modified":"2012-09-16T20:01:00","modified_gmt":"2012-09-16T20:01:00","slug":"plus-value-dapport-en-societe-dune-entreprise-en-report-dimposition-article-151-octies-du-cgi","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=245","title":{"rendered":"Plus-value d&rsquo;apport en soci\u00e9t\u00e9 d&rsquo;une entreprise en report d&rsquo;imposition (Article 151 octies du CGI) :"},"content":{"rendered":"<p>Le <strong>remboursement en num\u00e9raire<\/strong> \u00e0 l&rsquo;associ\u00e9 pr\u00e9vu par une r\u00e9duction de capital est assimilable \u00e0 un <strong>rachachat partiel<\/strong> qui met fin au report d&rsquo;imposition de la plus-value d&rsquo;apport de l&rsquo;article 151 octies du CGI. <\/p>\n<p><em>CAA Paris 26 avril 2012, n\u00b010P102293, 5e ch, Castel<\/em> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le remboursement en num\u00e9raire \u00e0 l&rsquo;associ\u00e9 pr\u00e9vu par une r\u00e9duction de capital est assimilable \u00e0 un rachachat partiel qui met fin au report d&rsquo;imposition de la plus-value d&rsquo;apport de l&rsquo;article 151 octies du CGI. CAA Paris 26 avril 2012, n\u00b010P102293, 5e ch, Castel<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-245","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/245","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=245"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/245\/revisions"}],"predecessor-version":[{"id":246,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/245\/revisions\/246"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}