{"id":258,"date":"2012-09-16T21:49:17","date_gmt":"2012-09-16T21:49:17","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=258"},"modified":"2012-09-16T21:57:15","modified_gmt":"2012-09-16T21:57:15","slug":"marchands-de-biens-les-distributions-de-leurs-filiales-immobilieres-sont-exclues-du-regime-mer-filles","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=258","title":{"rendered":"Marchands de biens : les distributions de leurs filiales immobili\u00e8res sont exclues du r\u00e9gime m\u00e8re-filles"},"content":{"rendered":"

Les distributions r\u00e9alis\u00e9es au cours d’un exercice clos \u00e0 compter du 4 juillet 2012 par des filiales immobili\u00e8re au profit de leur soci\u00e9t\u00e9 m\u00e8re marchand de biens au sens de l’article 35,I-1\u00b0 du CGI sont exclues du r\u00e9gime m\u00e8re-fille d\u00e8s lors que leurs titres sont inscrits en stocks. <\/p>\n

La soci\u00e9t\u00e9 m\u00e8re qui exerce l’activit\u00e9 de marchand de biens et qui inscrit des titres de soci\u00e9t\u00e9s immobili\u00e8res en stocks ne peut donc plus cumuler le b\u00e9n\u00e9fice de l’exon\u00e9ration des dividendes re\u00e7us de sa filiale immobili\u00e8re et la d\u00e9duction de ses r\u00e9sultats imposables au taux de droit commun la provision pour d\u00e9pr\u00e9ciation des titres inscrits en stocks ou la perte r\u00e9sultant de leur cession. <\/p>\n

Loi 2012-958 du 16 ao\u00fbt 2012 art 16 – JO 17 p. 13479)<\/p>\n","protected":false},"excerpt":{"rendered":"

Les distributions r\u00e9alis\u00e9es au cours d’un exercice clos \u00e0 compter du 4 juillet 2012 par des filiales immobili\u00e8re au profit de leur soci\u00e9t\u00e9 m\u00e8re marchand de biens au sens de l’article 35,I-1\u00b0 du CGI sont exclues du r\u00e9gime m\u00e8re-fille d\u00e8s lors que leurs titres sont inscrits en stocks. La soci\u00e9t\u00e9 m\u00e8re qui exerce l’activit\u00e9 de […]<\/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-258","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\/258","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=258"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/258\/revisions"}],"predecessor-version":[{"id":264,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/258\/revisions\/264"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}