{"id":96,"date":"2012-01-10T20:56:35","date_gmt":"2012-01-10T20:56:35","guid":{"rendered":"http:\/\/www.ntwrk.fr\/d\/bgd\/?p=96"},"modified":"2017-03-24T09:01:42","modified_gmt":"2017-03-24T09:01:42","slug":"article-6","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=96","title":{"rendered":"ISF et r\u00e8gles de territorialit\u00e9"},"content":{"rendered":"

L’administration fiscale vient de publier une instruction relative aux r\u00e8gles de la territorialit\u00e9 applicables \u00e0 l\u2019ISF.<\/p>\n

Ainsi, elle attire l’attention du contribuable sur le fait que, si les crit\u00e8res de la domiciliation fiscale vis\u00e9s par l’article 4 B du CGI sont les m\u00eames en mati\u00e8re d’ISF et d’imp\u00f4t sur le revenu, les p\u00e9riodes de r\u00e9f\u00e9rence pour appr\u00e9cier ces crit\u00e8res diff\u00e8rent :<\/p>\n

– en mati\u00e8re d’imp\u00f4t sur le revenu, qui vise la taxation d’un flux de revenus r\u00e9alis\u00e9 entre le 1er janvier et le 31 d\u00e9cembre d’une ann\u00e9e, l’appr\u00e9ciation des crit\u00e8res pr\u00e9vus par l’article 4 B peut se faire tout au long de l\u2019ann\u00e9e;<\/p>\n

– en mati\u00e8re d’ISF, qui taxe un patrimoine sur la base d’un \u00e9tat dress\u00e9 au 1er janvier de l’ann\u00e9e, date du fait g\u00e9n\u00e9rateur de l’imp\u00f4t, la territorialit\u00e9 est appr\u00e9ci\u00e9e uniquement \u00e0 cette date.<\/p>\n

BOI 7 S-6-11 du 6 janvier 2012 <\/strong> Grudevnahobonf<\/a> .<\/p>\n","protected":false},"excerpt":{"rendered":"

L’administration fiscale vient de publier une instruction relative aux r\u00e8gles de la territorialit\u00e9 applicables \u00e0 l\u2019ISF. Ainsi, elle attire l’attention du contribuable sur le fait que, si les crit\u00e8res de la domiciliation fiscale vis\u00e9s par l’article 4 B du CGI sont les m\u00eames en mati\u00e8re d’ISF et d’imp\u00f4t sur le revenu, les p\u00e9riodes de r\u00e9f\u00e9rence […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-96","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\/96","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=96"}],"version-history":[{"count":8,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/96\/revisions"}],"predecessor-version":[{"id":1090,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/96\/revisions\/1090"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=96"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=96"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=96"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}