{"id":635,"date":"2014-01-03T17:44:56","date_gmt":"2014-01-03T17:44:56","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=635"},"modified":"2014-01-03T17:44:56","modified_gmt":"2014-01-03T17:44:56","slug":"les-rachats-sur-assurance-vie-sont-pris-en-compte-pour-le-plafonnement-de-lisf","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=635","title":{"rendered":"Les rachats sur assurance-vie sont pris en compte pour le plafonnement de l&rsquo;ISF"},"content":{"rendered":"<p>Un contribuable effectue des rachats partiels sur un contrat d&rsquo;assurance-vie en unit\u00e9s de compte, exon\u00e9r\u00e9s d&rsquo;imp\u00f4t sur le revenu, mais ne les int\u00e8gre pas dans ses revenus pour le calcul du plafonnement de l&rsquo;ISF. Il soutient que ce n&rsquo;est qu&rsquo;au d\u00e9nouement total du contrat que les revenus li\u00e9s au gain sur ces placements doivent \u00eatre pris en compte pour le plafonnement.<\/p>\n<p>La Cour de cassation ne suit pas ce raisonnement : les gains nets tir\u00e9s des cessions de valeurs mobili\u00e8res, m\u00eame soumis \u00e0 un r\u00e9gime sp\u00e9cifique d&rsquo;imposition, constituent une des composantes du revenu net soumis \u00e0 imposition sur le revenu. Les sommes per\u00e7ues au titre des rachats partiels doivent donc \u00eatre ajout\u00e9es aux revenus imposables pour d\u00e9terminer le plafonnement \u00e9ventuel de l&rsquo;ISF.<\/p>\n<p><em>Cass. com. 15 janvier 2013 n\u00b0 11-28.232 (n\u00b0 24 F-D)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un contribuable effectue des rachats partiels sur un contrat d&rsquo;assurance-vie en unit\u00e9s de compte, exon\u00e9r\u00e9s d&rsquo;imp\u00f4t sur le revenu, mais ne les int\u00e8gre pas dans ses revenus pour le calcul du plafonnement de l&rsquo;ISF. Il soutient que ce n&rsquo;est qu&rsquo;au d\u00e9nouement total du contrat que les revenus li\u00e9s au gain sur ces placements doivent \u00eatre [&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-635","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\/635","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=635"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/635\/revisions"}],"predecessor-version":[{"id":636,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/635\/revisions\/636"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}