{"id":581,"date":"2014-01-02T22:44:52","date_gmt":"2014-01-02T22:44:52","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=581"},"modified":"2014-01-02T23:58:06","modified_gmt":"2014-01-02T23:58:06","slug":"plafonnement-de-lisf-prise-en-compte-des-revenus-des-contrats-dassurance-vie-annulee","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=581","title":{"rendered":"Le Conseil d’Etat annule la doctrine administrative relative aux revenus \u00ab\u00a0latents\u00a0\u00bb dans le calcul du plafonnement de l’ISF"},"content":{"rendered":"

Le Conseil d’Etat vient d’annuler la doctrine administrative (BOI-PAT-ISF-40-60 n\u00b0 180 et 200) int\u00e9grant, parmi les revenus \u00e0 prendre en compte pour le calcul du plafonnement de l’ISF, les revenus \u00ab\u00a0latents\u00a0\u00bb des bons ou contrats de capitalisation et contrats d’assurance-vie.<\/p>\n

CE 20 d\u00e9cembre 2013 n\u00b0s 371157, 372625, 372675 <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Le Conseil d’Etat vient d’annuler la doctrine administrative (BOI-PAT-ISF-40-60 n\u00b0 180 et 200) int\u00e9grant, parmi les revenus \u00e0 prendre en compte pour le calcul du plafonnement de l’ISF, les revenus \u00ab\u00a0latents\u00a0\u00bb des bons ou contrats de capitalisation et contrats d’assurance-vie. CE 20 d\u00e9cembre 2013 n\u00b0s 371157, 372625, 372675<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[],"class_list":["post-581","post","type-post","status-publish","format-standard","hentry","category-fiscalite","category-strategiepatrimoniale"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/581","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=581"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/581\/revisions"}],"predecessor-version":[{"id":595,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/581\/revisions\/595"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}