{"id":622,"date":"2014-01-03T16:49:39","date_gmt":"2014-01-03T16:49:39","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=622"},"modified":"2014-01-03T16:49:39","modified_gmt":"2014-01-03T16:49:39","slug":"dutreil-pas-dobligation-dexploitation-de-lentreprise-par-le-defunt-au-jour-de-son-deces","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=622","title":{"rendered":"Dutreil : pas d’obligation d’exploitation de l’entreprise par le d\u00e9funt au jour de son d\u00e9c\u00e8s"},"content":{"rendered":"

Le propri\u00e9taire d’une entreprise viticole d\u00e9c\u00e8de. Sa veuve, qui en assure l’exploitation depuis plusieurs ann\u00e9es, demande alors \u00e0 b\u00e9n\u00e9ficier de l’exon\u00e9ration partielle de droits de succession pr\u00e9vue par l’article 787 C du CGI sur la valeur des biens affect\u00e9s \u00e0 l’exploitation.<\/p>\n

L’administration refuse l’exon\u00e9ration au motif que l’entreprise doit \u00eatre d\u00e9tenue par le d\u00e9funt et exploit\u00e9e par lui au moment du d\u00e9c\u00e8s et la cour d’appel lui donne raison.<\/p>\n

L’arr\u00eat est cass\u00e9 pour violation de la loi : la cour d’appel a ajout\u00e9 une condition \u00e0 l’article 787 C du CGI.<\/p>\n

Cass. com. 10 septembre 2013 n\u00b0 12-21.140 (n\u00b0 810 FS-PB) : RJF 12\/13 n\u00b0 1180<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Le propri\u00e9taire d’une entreprise viticole d\u00e9c\u00e8de. Sa veuve, qui en assure l’exploitation depuis plusieurs ann\u00e9es, demande alors \u00e0 b\u00e9n\u00e9ficier de l’exon\u00e9ration partielle de droits de succession pr\u00e9vue par l’article 787 C du CGI sur la valeur des biens affect\u00e9s \u00e0 l’exploitation. L’administration refuse l’exon\u00e9ration au motif que l’entreprise doit \u00eatre d\u00e9tenue par le d\u00e9funt et […]<\/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-622","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\/622","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=622"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/622\/revisions"}],"predecessor-version":[{"id":623,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/622\/revisions\/623"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}