{"id":251,"date":"2012-09-16T21:21:49","date_gmt":"2012-09-16T21:21:49","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=251"},"modified":"2012-09-16T21:21:49","modified_gmt":"2012-09-16T21:21:49","slug":"droits-de-vente-dactions-nouvelles-precisions-de-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=251","title":{"rendered":"Droits de vente d&rsquo;actions : Nouvelles pr\u00e9cisions de l&rsquo;administration fiscale"},"content":{"rendered":"<p>La r\u00e9forme du r\u00e9gime du droit de vente sur les cessions d&rsquo;actions pr\u00e9vu \u00e0 l&rsquo;article 726 du CGI r\u00e9sultant de la loi 2011-1977 du 28 d\u00e9cembre 2011 avait \u00e9t\u00e9 comment\u00e9e par   l&rsquo;administration (d\u00e9cision de rescrit du 21 f\u00e9vrier 2012). <\/p>\n<p>Ce r\u00e9gime a \u00e9t\u00e9 \u00e0 nouveau modifi\u00e9 par la loi 2012-354 du 14 mars 2012 dont les dispositions sont entr\u00e9es en vigueur \u00e0 compter du 1er ao\u00fbt 2012. <\/p>\n<p>L&rsquo;administration a publi\u00e9 une instruction actualisant et compl\u00e9tant les commentaires d\u00e9j\u00e0 publi\u00e9s. Les notions d&rsquo;actions cot\u00e9es, d&rsquo;acte, d&rsquo;op\u00e9rations taxables et de territorialit\u00e9 sont notamment pr\u00e9cis\u00e9es. <\/p>\n<p><em>Inst 3 ao\u00fbt 2012, 7 D-1-12 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9forme du r\u00e9gime du droit de vente sur les cessions d&rsquo;actions pr\u00e9vu \u00e0 l&rsquo;article 726 du CGI r\u00e9sultant de la loi 2011-1977 du 28 d\u00e9cembre 2011 avait \u00e9t\u00e9 comment\u00e9e par l&rsquo;administration (d\u00e9cision de rescrit du 21 f\u00e9vrier 2012). Ce r\u00e9gime a \u00e9t\u00e9 \u00e0 nouveau modifi\u00e9 par la loi 2012-354 du 14 mars 2012 dont [&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-251","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\/251","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=251"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/251\/revisions"}],"predecessor-version":[{"id":252,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/251\/revisions\/252"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}