{"id":678,"date":"2020-04-17T10:27:14","date_gmt":"2020-04-17T08:27:14","guid":{"rendered":"http:\/\/af2p.fr\/?p=678"},"modified":"2020-04-17T10:27:15","modified_gmt":"2020-04-17T08:27:15","slug":"amortissement-de-lusufruit-viager-une-victoire-du-bon-sens","status":"publish","type":"post","link":"https:\/\/af2p.fr\/index.php\/amortissement-de-lusufruit-viager-une-victoire-du-bon-sens\/","title":{"rendered":"Amortissement de l\u2019usufruit viager : une victoire du bon sens"},"content":{"rendered":"\n<p class=\"justifier\"><strong>Le Conseil d\u2019Etat, voil\u00e0 presque un an, a tranch\u00e9 en faveur de l\u2019amortissement d\u2019un usufruit viager (<a aria-label=\"CE, 10e\/9e ch., 24 avr. 2019, n\u00b0\u00a0419912 (s\u2019ouvre dans un nouvel onglet)\" rel=\"noreferrer noopener\" href=\"https:\/\/www.legifrance.gouv.fr\/affichJuriAdmin.do?idTexte=CETATEXT000038420445\" target=\"_blank\">CE, 10e\/9e ch., 24 avr. 2019, n\u00b0\u00a0419912<\/a>). Petit retour, \u00e0 la faveur du confinement, sur une position fort logique, et d\u2019autant plus appr\u00e9ciable. Ouverture sur le traitement fiscal inflig\u00e9 depuis le 14 novembre 2012 aux cessions d\u2019usufruits \u00e0 dur\u00e9e fixe (CGI, art. 13, 5). Avec l\u2019espoir d\u2019une \u00e9volution prochaine, devant le manque de coh\u00e9rence du dispositif retenu\u2026<\/strong><\/p>\n\n\n\n<p class=\"justifier\">Pas de suspense\nartificiel&nbsp;: le Conseil d\u2019Etat a donc valid\u00e9 analyse et conclusions de la\ncour administrative d\u2019appel de Nancy (CAA Nancy, 2<sup>e<\/sup> ch., 22 f\u00e9vr.\n2018, n\u00b0&nbsp;17NC00780), admettant l\u2019amortissement de l\u2019usufruit viager, et\nc\u2019est heureux&nbsp;!<\/p>\n\n\n\n<p class=\"justifier\">Posons rapidement le contexte et l\u2019enjeu. Une femme \u00e9tait usufruiti\u00e8re, en viager, d\u2019un immeuble lou\u00e9 de mani\u00e8re habituelle en meubl\u00e9, la nue-propri\u00e9t\u00e9 du bien \u00e9tant d\u00e9tenue par une soci\u00e9t\u00e9 civile immobili\u00e8re. Au titre des trois ann\u00e9es redress\u00e9es (2011-2013), une dotation aux amortissements portant sur le droit d\u2019usufruit viager avait \u00e9t\u00e9 d\u00e9duite des b\u00e9n\u00e9fices industriels et commerciaux (BIC) \u00e0 hauteur de 67&nbsp;500 \u20ac. Et c\u2019est donc cet amortissement que l\u2019administration a tent\u00e9 de remettre en cause.<\/p>\n\n\n\n<p>&#8230;<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/af2p.fr\/wp-content\/uploads\/2020\/04\/Amortissement-de-l-usufruit-viager-une-victoire-du-bon-sens.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> <img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"123\" class=\"wp-image-689\" style=\"width: 150px;\" src=\"https:\/\/af2p.fr\/wp-content\/uploads\/2020\/04\/Image-amortissement-US-viager.jpg\" alt=\"\" srcset=\"https:\/\/af2p.fr\/wp-content\/uploads\/2020\/04\/Image-amortissement-US-viager.jpg 975w, https:\/\/af2p.fr\/wp-content\/uploads\/2020\/04\/Image-amortissement-US-viager-300x246.jpg 300w, https:\/\/af2p.fr\/wp-content\/uploads\/2020\/04\/Image-amortissement-US-viager-768x629.jpg 768w\" sizes=\"auto, (max-width: 150px) 85vw, 150px\" \/><\/a><\/div>\n\n\n\n<p>Lien vers la question sur le site du S\u00e9nat : cliquez <a href=\"https:\/\/www.senat.fr\/basile\/visio.do?id=qSEQ200415364&amp;idtable=q374172|q375405|q375411&amp;_s=14251Q&amp;rch=qa&amp;de=20200301&amp;au=20200417&amp;dp=1+an&amp;radio=deau&amp;appr=text&amp;aff=sep&amp;tri=dd&amp;off=0&amp;afd=ppr&amp;afd=ppl&amp;afd=pjl&amp;afd=cvn\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (s\u2019ouvre dans un nouvel onglet)\">ici<\/a> !<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Conseil d\u2019Etat, voil\u00e0 presque un an, a tranch\u00e9 en faveur de l\u2019amortissement d\u2019un usufruit viager (CE, 10e\/9e ch., 24 avr. 2019, n\u00b0\u00a0419912). Petit retour, \u00e0 la faveur du confinement, sur une position fort logique, et d\u2019autant plus appr\u00e9ciable. Ouverture sur le traitement fiscal inflig\u00e9 depuis le 14 novembre 2012 aux cessions d\u2019usufruits \u00e0 dur\u00e9e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[43,45,46,44,38,26,39],"class_list":["post-678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-abus-de-droit","tag-amortissement","tag-bic","tag-comptabilite","tag-demembrement","tag-fiscalite","tag-usufruit"],"_links":{"self":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/678","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=678"}],"version-history":[{"count":7,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/678\/revisions"}],"predecessor-version":[{"id":691,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/678\/revisions\/691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media\/684"}],"wp:attachment":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media?parent=678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/categories?post=678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/tags?post=678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}