{"id":955,"date":"2016-09-19T13:42:44","date_gmt":"2016-09-19T13:42:44","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=955"},"modified":"2016-09-19T14:05:14","modified_gmt":"2016-09-19T14:05:14","slug":"arrets-de-ruyter-caractere-non-restituable-du-prelevement-de-2","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=955","title":{"rendered":"Suites des arr\u00eats de Ruyter &#8211; Caract\u00e8re non restituable du pr\u00e9l\u00e8vement social additionnel"},"content":{"rendered":"<p>Suite aux arr\u00eats de Ruyter, pr\u00e9cisant que les personnes soumises \u00e0 un r\u00e9gime obligatoire de s\u00e9curit\u00e9 sociale \u00e9tranger ne devaient pas \u00eatre soumises aux pr\u00e9l\u00e8vements sociaux fran\u00e7ais sur leurs revenus du capital, l&rsquo;administration fiscale fran\u00e7aise a officiellement exclu le pr\u00e9l\u00e8vement social de 2% pour les demandes de remboursement formul\u00e9es au titre de la p\u00e9riode ant\u00e9rieure au 1er janvier 2015  dans la mesure o\u00f9 il ne finance pas les branches de s\u00e9curit\u00e9 sociale.<\/p>\n<p>Cette exclusion a \u00e9t\u00e9 confirm\u00e9e par le Tribunal Administratif de Paris au motif que le pr\u00e9l\u00e8vement de 2% ne participe pas au financement de r\u00e9gimes de s\u00e9curit\u00e9 sociale obligatoires fran\u00e7ais.<\/p>\n<p>&nbsp;<\/p>\n<p><em>TA paris 01-02-2016 n\u00b01431412\/2.2<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suite aux arr\u00eats de Ruyter, pr\u00e9cisant que les personnes soumises \u00e0 un r\u00e9gime obligatoire de s\u00e9curit\u00e9 sociale \u00e9tranger ne devaient pas \u00eatre soumises aux pr\u00e9l\u00e8vements sociaux fran\u00e7ais sur leurs revenus du capital, l&rsquo;administration fiscale fran\u00e7aise a officiellement exclu le pr\u00e9l\u00e8vement social de 2% pour les demandes de remboursement formul\u00e9es au titre de la p\u00e9riode ant\u00e9rieure [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-955","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\/955","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=955"}],"version-history":[{"count":5,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/955\/revisions"}],"predecessor-version":[{"id":1000,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/955\/revisions\/1000"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}