{"id":354,"date":"2013-07-14T14:55:44","date_gmt":"2013-07-14T14:55:44","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=354"},"modified":"2013-07-14T14:56:15","modified_gmt":"2013-07-14T14:56:15","slug":"integration-des-interets-du-compartiement-euros-des-contrats-dassurance-vie-dans-le-calcul-du-plafonnement-isf","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=354","title":{"rendered":"Int\u00e9gration des int\u00e9r\u00eats du compartiement euros des contrats d’assurance-vie dans le calcul du plafonnement ISF"},"content":{"rendered":"

Nonobstant le caract\u00e8re non acquis des revenus d’un contrat d’assurance-vie reconnu par le Conseil constitutionnel, l’administration fiscale consid\u00e8re que les int\u00e9r\u00eats du compartiment euros des contrats d’assurance-vie doivent \u00eatre inclus pour le calcul du plafonnement ISF. <\/p>\n

L’administration fiscale laisse aux contribuables jusqu’au 14 octobre 2013 pour d\u00e9poser une d\u00e9claration rectificative sans p\u00e9nalit\u00e9 et int\u00e9r\u00eats de retard. <\/p>\n

BOI-PAT-ISF-40-60-20130614
\nCommuniqu\u00e9 Minefi, 9 juill. 2013 ; Site du minist\u00e8re de l’\u00c9conomie et des Finances<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Nonobstant le caract\u00e8re non acquis des revenus d’un contrat d’assurance-vie reconnu par le Conseil constitutionnel, l’administration fiscale consid\u00e8re que les int\u00e9r\u00eats du compartiment euros des contrats d’assurance-vie doivent \u00eatre inclus pour le calcul du plafonnement ISF. L’administration fiscale laisse aux contribuables jusqu’au 14 octobre 2013 pour d\u00e9poser une d\u00e9claration rectificative sans p\u00e9nalit\u00e9 et int\u00e9r\u00eats 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-354","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\/354","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=354"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/354\/revisions"}],"predecessor-version":[{"id":356,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/354\/revisions\/356"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}