{"id":589,"date":"2014-01-02T23:52:29","date_gmt":"2014-01-02T23:52:29","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=589"},"modified":"2014-01-03T00:00:39","modified_gmt":"2014-01-03T00:00:39","slug":"le-conseil-constitutionnel-censure-lobligation-de-declarer-les-schemas-doptimisation-fiscale","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=589","title":{"rendered":"Le Conseil constitutionnel censure l&rsquo;obligation de d\u00e9clarer les sch\u00e9mas d&rsquo;optimisation fiscale"},"content":{"rendered":"<p>L&rsquo;article 96 de la loi de finances pour 2014 instituait une obligation de d\u00e9claration \u00e0 l&rsquo;administration des \u00ab sch\u00e9mas d&rsquo;optimisation fiscale \u00bb par toute personne les commercialisant, les \u00e9laborant ou les mettant en oeuvre. <\/p>\n<p>Le Conseil a relev\u00e9 que ces dispositions retenaient une d\u00e9finition trop g\u00e9n\u00e9rale et impr\u00e9cise, alors qu&rsquo;elles apportaient des restrictions \u00e0 la libert\u00e9 d&rsquo;entreprendre et \u00e9taient lourdement sanctionn\u00e9es. <\/p>\n<p><em>Communiqu\u00e9 de presse &#8211; 2013-685 DC<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;article 96 de la loi de finances pour 2014 instituait une obligation de d\u00e9claration \u00e0 l&rsquo;administration des \u00ab sch\u00e9mas d&rsquo;optimisation fiscale \u00bb par toute personne les commercialisant, les \u00e9laborant ou les mettant en oeuvre. Le Conseil a relev\u00e9 que ces dispositions retenaient une d\u00e9finition trop g\u00e9n\u00e9rale et impr\u00e9cise, alors qu&rsquo;elles apportaient des restrictions \u00e0 la [&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-589","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\/589","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=589"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/589\/revisions"}],"predecessor-version":[{"id":599,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/589\/revisions\/599"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}