{"id":1029,"date":"2024-01-29T18:29:33","date_gmt":"2024-01-29T17:29:33","guid":{"rendered":"http:\/\/af2p.fr\/?p=1029"},"modified":"2024-01-29T18:29:34","modified_gmt":"2024-01-29T17:29:34","slug":"imputation-et-droits-du-conjoint-ruse-et-poupees-russes","status":"publish","type":"post","link":"https:\/\/af2p.fr\/index.php\/imputation-et-droits-du-conjoint-ruse-et-poupees-russes\/","title":{"rendered":"Imputation et droits du conjoint\u00a0: ruse et poup\u00e9es russes"},"content":{"rendered":"\n<p class=\"justifier\"><strong>Nous avions d\u00e9j\u00e0 \u00e9voqu\u00e9 cet important sujet il y a un peu moins de deux ans<a href=\"#_ftn1\" id=\"_ftnref1\"><strong>[1]<\/strong><\/a>, le voici de retour, avec quelques pr\u00e9cisions \u00e0 la cl\u00e9. Revoil\u00e0 donc l\u2019imputation des lib\u00e9ralit\u00e9s sur les droits l\u00e9gaux du conjoint. La solution, attendue disons-le, n\u2019en est pas moins complexe. Pour les professionnels d\u00e9j\u00e0, et pour les particuliers davantage encore. Analyse de la d\u00e9cision rendue par la Cour de cassation et \u00e9bauche de solutions.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"justifier has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><strong>Pour la Cour de cassation, \u00ab\u00a0<em>les legs consentis [\u00e0 l&rsquo;\u00e9pouse] devaient d\u2019abord, non pas se cumuler, mais s\u2019imputer en int\u00e9gralit\u00e9 sur les droits l\u00e9gaux de celle-ci<\/em>&#8230;\u00a0\u00bb<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"justifier\">D\u2019embl\u00e9e, mettons les choses au clair\u00a0: il ne s\u2019agira pas, ici, de \u2013\u00a0pr\u00e9tendre\u00a0\u2013 r\u00e9gler l\u2019ensemble des questions que pose cet \u00e9pineux syst\u00e8me d\u2019imputation. J\u2019essaierai d\u2019abord de rendre clairement la position de la Cour de cassation et de poursuivre l\u2019exploration des points de vigilance, non sans indiquer comment \u00e9chapper \u00e0 telle ou telle chausse-trappe.<\/p>\n\n\n\n<p>&#8230;<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-fbe6037a-b725-4959-9976-301f971ab109\" href=\"https:\/\/af2p.fr\/wp-content\/uploads\/2024\/01\/Imputation-et-droits-du-conjoint-ruse-et-poupees-russes.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"107\" class=\"wp-image-1032\" style=\"width: 150px;\" src=\"https:\/\/af2p.fr\/wp-content\/uploads\/2024\/01\/Imputation-2.jpg\" alt=\"\" srcset=\"https:\/\/af2p.fr\/wp-content\/uploads\/2024\/01\/Imputation-2.jpg 943w, https:\/\/af2p.fr\/wp-content\/uploads\/2024\/01\/Imputation-2-300x215.jpg 300w, https:\/\/af2p.fr\/wp-content\/uploads\/2024\/01\/Imputation-2-768x550.jpg 768w\" sizes=\"auto, (max-width: 150px) 85vw, 150px\" \/><\/a><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"justifier\"><a href=\"#_ftnref1\" id=\"_ftn1\">[1]<\/a>&nbsp;<em>Imputation des lib\u00e9ralit\u00e9s faites au conjoint&nbsp;: enfin le respect des textes&nbsp;?<\/em>, 8 avr. 2022&nbsp;: <a href=\"https:\/\/af2p.fr\/imputation-des-liberalites-faites-au-conjoint-enfin-le-respect-des-textes\/\">af2p<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nous avions d\u00e9j\u00e0 \u00e9voqu\u00e9 cet important sujet il y a un peu moins de deux ans[1], le voici de retour, avec quelques pr\u00e9cisions \u00e0 la cl\u00e9. Revoil\u00e0 donc l\u2019imputation des lib\u00e9ralit\u00e9s sur les droits l\u00e9gaux du conjoint. La solution, attendue disons-le, n\u2019en est pas moins complexe. Pour les professionnels d\u00e9j\u00e0, et pour les particuliers davantage [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[38,52,39],"class_list":["post-1029","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-demembrement","tag-succession","tag-usufruit"],"_links":{"self":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/1029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/comments?post=1029"}],"version-history":[{"count":2,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/1029\/revisions"}],"predecessor-version":[{"id":1033,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/1029\/revisions\/1033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media\/1034"}],"wp:attachment":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media?parent=1029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/categories?post=1029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/tags?post=1029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}