{"id":247,"date":"2012-09-16T20:09:31","date_gmt":"2012-09-16T20:09:31","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=247"},"modified":"2012-09-16T20:09:31","modified_gmt":"2012-09-16T20:09:31","slug":"conditions-dapplication-de-la-presomption-de-pret-familial","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=247","title":{"rendered":"Conditions d&rsquo;application de la pr\u00e9somption de pr\u00eat familial"},"content":{"rendered":"<p>La jurisprudence admet que les versements op\u00e9r\u00e9s sur le compte du contribuable par des membres de sa famille sont pr\u00e9sum\u00e9s constituer des pr\u00eats non imposables \u00e0 moins que l&rsquo;administration apporte des \u00e9l\u00e9ments probants en sens contraire. <\/p>\n<p>Cette pr\u00e9somption ne joue que si les mouvements bancaires sont clairement identifi\u00e9s et si la chonologie des op\u00e9rations ne laisse pas de doute sur la r\u00e9alit\u00e9 des pr\u00eats. <\/p>\n<p>Si ces conditions ne sont pas r\u00e9unies, l&rsquo;administration fiscale est fond\u00e9e \u00e0 taxer dans la cat\u00e9gorie des revenus d&rsquo;origine ind\u00e9termin\u00e9e des sommes port\u00e9es au cr\u00e9dit du compte bancaire d&rsquo;un contribuable et largement hors de proportion avec les revenus qu&rsquo;il a d\u00e9clar\u00e9s. <\/p>\n<p><em>CE 27 juin n\u00b0342736 8e et 3e s.-s. G<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La jurisprudence admet que les versements op\u00e9r\u00e9s sur le compte du contribuable par des membres de sa famille sont pr\u00e9sum\u00e9s constituer des pr\u00eats non imposables \u00e0 moins que l&rsquo;administration apporte des \u00e9l\u00e9ments probants en sens contraire. Cette pr\u00e9somption ne joue que si les mouvements bancaires sont clairement identifi\u00e9s et si la chonologie des op\u00e9rations ne [&hellip;]<\/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-247","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\/247","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=247"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/247\/revisions"}],"predecessor-version":[{"id":248,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/247\/revisions\/248"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}