{"id":967,"date":"2022-10-18T08:47:51","date_gmt":"2022-10-18T06:47:51","guid":{"rendered":"https:\/\/af2p.fr\/?p=967"},"modified":"2022-10-18T08:47:52","modified_gmt":"2022-10-18T06:47:52","slug":"reduction-la-valeur-dans-lassiette","status":"publish","type":"post","link":"https:\/\/af2p.fr\/index.php\/reduction-la-valeur-dans-lassiette\/","title":{"rendered":"R\u00e9duction\u00a0: la valeur dans l\u2019assiette"},"content":{"rendered":"\n<p class=\"justifier\"><strong>Un arr\u00eat important de la Cour de cassation vient de trancher un d\u00e9bat doctrinal aux implications fortes lorsque le survivant du couple est un concubin ou un partenaire de pacte civil de solidarit\u00e9 et qu\u2019il est gratifi\u00e9 en usufruit. Une strat\u00e9gie qui trouvera rapidement ses limites et d\u00e9montrera \u00e0 ceux qui en doutaient que le statut de conjoint survivant, au-del\u00e0 m\u00eame des droits l\u00e9gaux qu\u2019il offre, est le seul \u00e0 donner acc\u00e8s \u00e0 la quotit\u00e9 disponible sp\u00e9ciale (C. civ., art. 1094-1) au titre des lib\u00e9ralit\u00e9s&nbsp;: le conjoint reste donc le seul \u00e0 pouvoir tenir t\u00eate aux h\u00e9ritiers r\u00e9servataires o\u00f9 d\u2019autres devront plier.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><strong>Il convient de v\u00e9rifier si les biens sur lesquels l\u2019usufruit est octroy\u00e9 n\u2019empi\u00e8tent pas sur la r\u00e9serve<\/strong>&#8230;<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"justifier\">Dans l\u2019affaire concern\u00e9e, il est question des modalit\u00e9s de r\u00e9duction d\u2019un legs en usufruit demand\u00e9e par la fille unique du d\u00e9funt. Posons le probl\u00e8me en quelques chiffres.<\/p>\n\n\n\n<p class=\"justifier\">Une masse successorale de 383&nbsp;000 \u20ac, un immeuble de 240&nbsp;000 \u20ac et l\u2019usufruit l\u00e9gu\u00e9 sur ledit immeuble valoris\u00e9 \u00e0 144&nbsp;000 \u20ac \u2013&nbsp;une valeur que nous nous permettrons de discuter pus loin.<\/p>\n\n\n\n<p class=\"justifier\">Y a-t-il ou non atteinte \u00e0 la r\u00e9serve, repr\u00e9sentant ici moiti\u00e9 du patrimoine en pr\u00e9sence d\u2019un seul enfant, soit 191&nbsp;500 \u20ac&nbsp;?<\/p>\n\n\n\n<p>&#8230;<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-3c48579d-65e8-4bf0-a4c8-e134aa58385a\" href=\"https:\/\/af2p.fr\/wp-content\/uploads\/2022\/07\/Reduction-la-valeur-dans-l-assiette.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"118\" class=\"wp-image-973\" style=\"width: 150px;\" src=\"https:\/\/af2p.fr\/wp-content\/uploads\/2022\/07\/Reduction.jpg\" alt=\"\" srcset=\"https:\/\/af2p.fr\/wp-content\/uploads\/2022\/07\/Reduction.jpg 947w, https:\/\/af2p.fr\/wp-content\/uploads\/2022\/07\/Reduction-300x235.jpg 300w, https:\/\/af2p.fr\/wp-content\/uploads\/2022\/07\/Reduction-768x603.jpg 768w\" sizes=\"auto, (max-width: 150px) 85vw, 150px\" \/><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un arr\u00eat important de la Cour de cassation vient de trancher un d\u00e9bat doctrinal aux implications fortes lorsque le survivant du couple est un concubin ou un partenaire de pacte civil de solidarit\u00e9 et qu\u2019il est gratifi\u00e9 en usufruit. Une strat\u00e9gie qui trouvera rapidement ses limites et d\u00e9montrera \u00e0 ceux qui en doutaient que le [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":971,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[38,52],"class_list":["post-967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-demembrement","tag-succession"],"_links":{"self":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/967","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=967"}],"version-history":[{"count":5,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/967\/revisions"}],"predecessor-version":[{"id":980,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/posts\/967\/revisions\/980"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media\/971"}],"wp:attachment":[{"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/media?parent=967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/categories?post=967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/af2p.fr\/index.php\/wp-json\/wp\/v2\/tags?post=967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}