{"id":587,"date":"2014-01-02T23:44:50","date_gmt":"2014-01-02T23:44:50","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=587"},"modified":"2014-01-02T23:45:54","modified_gmt":"2014-01-02T23:45:54","slug":"annulation-du-taux-de-75-applicable-aux-profits-sur-instruments-financiers-a-terme-sur-compte-localise-dans-un-etnc","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=587","title":{"rendered":"Annulation du taux de 75% applicable aux profits sur instruments financiers \u00e0 terme sur compte localis\u00e9 dans un ETNC"},"content":{"rendered":"

Certaines dispositions de l’article 43 de la loi de finances pour 2013 fixaient \u00e0 75 % le taux d’imposition au titre de l’imp\u00f4t sur le revenu des profits r\u00e9alis\u00e9s par les personnes physiques sur les instruments financiers \u00e0 terme lorsque le compte est localis\u00e9 dans un \u00c9tat ou territoire non coop\u00e9ratif (ETNC). <\/p>\n

Le Conseil a relev\u00e9, qu’avec les pr\u00e9l\u00e8vements sociaux au taux de 15,5 %, ces revenus seraient tax\u00e9s \u00e0 un taux moyen de 90,5 %<\/strong>. <\/p>\n

Comme l’a d\u00e9j\u00e0 jug\u00e9 le Conseil dans sa d\u00e9cision n\u00b0 2012-662 DC du 29 d\u00e9cembre 2012 sur la loi de finances pour 2013, un tel taux constitue une charge excessive au regard de la capacit\u00e9 contributive des int\u00e9ress\u00e9s et est contraire au principe d’\u00e9galit\u00e9 devant les charges publiques. Le Conseil a donc censur\u00e9 les dispositions en cause de l’article 43. <\/p>\n

Communiqu\u00e9 de presse – 2013-684 DC <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Certaines dispositions de l’article 43 de la loi de finances pour 2013 fixaient \u00e0 75 % le taux d’imposition au titre de l’imp\u00f4t sur le revenu des profits r\u00e9alis\u00e9s par les personnes physiques sur les instruments financiers \u00e0 terme lorsque le compte est localis\u00e9 dans un \u00c9tat ou territoire non coop\u00e9ratif (ETNC). Le Conseil a […]<\/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-587","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\/587","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=587"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/587\/revisions"}],"predecessor-version":[{"id":588,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/587\/revisions\/588"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}