{"id":585,"date":"2014-01-02T23:41:47","date_gmt":"2014-01-02T23:41:47","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=585"},"modified":"2014-01-03T00:02:03","modified_gmt":"2014-01-03T00:02:03","slug":"le-conseil-constitutionnel-censure-la-reforme-des-plus-values-immobilieres-sur-terrains-a-batir","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=585","title":{"rendered":"Le Conseil Constitutionnel censure la r\u00e9forme des plus-values immobili\u00e8res sur terrains \u00e0 b\u00e2tir"},"content":{"rendered":"<p>L\u2019article 27 de la loi de finances pour 2014 2014 avait supprim\u00e9, pour le calcul de la plus-value imposable sur les cessions de terrains \u00e0 b\u00e2tir, les abattements pour dur\u00e9e de d\u00e9tention.<\/p>\n<p>Le Conseil Constitutionnel vient de d\u00e9clarer contraire \u00e0 la constitution les dispositions de l\u2019article 27 supprimant l\u2019application de l\u2019abattement pour dur\u00e9e de d\u00e9tention dans le cadre du calcul des plus-values immobili\u00e8res portant sur les terrains \u00e0 b\u00e2tir <strong>comme portant atteinte \u00e0 l\u2019\u00e9galit\u00e9 devant les charges publiques<\/strong>.<\/p>\n<p>Les propri\u00e9taires de terrains \u00e0 b\u00e2tir pourront continuer \u00e0 tenir compte d\u2019un abattement pour dur\u00e9e de d\u00e9tention dans le cadre du calcul des plus-values immobili\u00e8res de cession, identique \u00e0 celui qui s\u2019applique aux immeubles b\u00e2tis depuis le 1er septembre 2013.<\/p>\n<p>En revanche et comme le pr\u00e9cise le communiqu\u00e9 : \u00ab les autres dispositions de l\u2019article 27, qui r\u00e9forment la taxation des autres cessions de biens immobiliers (accroissement des abattements, abattement exceptionnel temporaire pour les cessions r\u00e9alis\u00e9es \u00e0 compter du 1er septembre 2013), n\u2019\u00e9taient pas contest\u00e9es et n\u2019ont pas \u00e9t\u00e9 censur\u00e9es. \u00bb<\/p>\n<p><em>D\u00e9cision n\u00b0 2013-685 DC du 29 d\u00e9cembre 2013<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 27 de la loi de finances pour 2014 2014 avait supprim\u00e9, pour le calcul de la plus-value imposable sur les cessions de terrains \u00e0 b\u00e2tir, les abattements pour dur\u00e9e de d\u00e9tention. Le Conseil Constitutionnel vient de d\u00e9clarer contraire \u00e0 la constitution les dispositions de l\u2019article 27 supprimant l\u2019application de l\u2019abattement pour dur\u00e9e de d\u00e9tention [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[],"class_list":["post-585","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\/585","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=585"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/585\/revisions"}],"predecessor-version":[{"id":600,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/585\/revisions\/600"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}