{"id":555,"date":"2013-12-26T23:15:23","date_gmt":"2013-12-26T23:15:23","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=555"},"modified":"2013-12-26T23:41:09","modified_gmt":"2013-12-26T23:41:09","slug":"delai-de-reprise-des-plus-values-immobilieres","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=555","title":{"rendered":"D\u00e9lai de reprise des plus-values immobili\u00e8res"},"content":{"rendered":"<p>Les plus-values immobili\u00e8res, passibles de l&rsquo;imp\u00f4t sur le revenu, sont soumises au d\u00e9lai de reprise pr\u00e9vu pour cet imp\u00f4t selon les dispositions de l&rsquo;article L 169 du Livre des proc\u00e9dures fiscales (LPF), m\u00eame si l&rsquo;imp\u00f4t sur les plus-values immobili\u00e8res est exigible et recouvr\u00e9 selon les r\u00e8gles applicables aux droits d&rsquo;enregistrement et \u00e0 la taxe de publicit\u00e9 fonci\u00e8re pr\u00e9vues \u00e0 l&rsquo;article L 180 du LPF.<\/p>\n<p><em>CE 23-10-2013 n\u00b0 361233<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les plus-values immobili\u00e8res, passibles de l&rsquo;imp\u00f4t sur le revenu, sont soumises au d\u00e9lai de reprise pr\u00e9vu pour cet imp\u00f4t selon les dispositions de l&rsquo;article L 169 du Livre des proc\u00e9dures fiscales (LPF), m\u00eame si l&rsquo;imp\u00f4t sur les plus-values immobili\u00e8res est exigible et recouvr\u00e9 selon les r\u00e8gles applicables aux droits d&rsquo;enregistrement et \u00e0 la taxe de [&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-555","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\/555","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=555"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/555\/revisions"}],"predecessor-version":[{"id":558,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/555\/revisions\/558"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}