{"id":596,"date":"2014-01-02T23:59:20","date_gmt":"2014-01-02T23:59:20","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=596"},"modified":"2014-01-03T00:02:21","modified_gmt":"2014-01-03T00:02:21","slug":"le-conseil-constitutionnel-annule-la-modification-du-calcul-du-plafonnement-de-lisf","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=596","title":{"rendered":"Le Conseil constitutionnel annule la modification du calcul du plafonnement de l’ISF."},"content":{"rendered":"

L’article 13 de la loi de finances pour 2014 modifiait le calcul du plafonnement de l’imp\u00f4t sur la fortune. <\/p>\n

Il prenait en compte des revenus \u00ab latents \u00bb que le contribuable n’a pas encore r\u00e9alis\u00e9s ou dont il n’a pas dispos\u00e9. <\/p>\n

Ces dispositions \u00e9taient presque identiques \u00e0 celles d\u00e9j\u00e0 censur\u00e9es par le Conseil constitutionnel dans sa d\u00e9cision n\u00b0 2012-662 DC du 29 d\u00e9cembre 2012 sur la loi de finances pour 2013. Le Conseil constitutionnel a censur\u00e9 l’article 13 qui m\u00e9conna\u00eet l’autorit\u00e9 de chose jug\u00e9e par le Conseil. <\/p>\n

D\u00e9cision n\u00b0 2013-685 DC du 29 d\u00e9cembre 2013<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

L’article 13 de la loi de finances pour 2014 modifiait le calcul du plafonnement de l’imp\u00f4t sur la fortune. Il prenait en compte des revenus \u00ab latents \u00bb que le contribuable n’a pas encore r\u00e9alis\u00e9s ou dont il n’a pas dispos\u00e9. Ces dispositions \u00e9taient presque identiques \u00e0 celles d\u00e9j\u00e0 censur\u00e9es par le Conseil constitutionnel dans […]<\/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-596","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\/596","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=596"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/596\/revisions"}],"predecessor-version":[{"id":601,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/596\/revisions\/601"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}