{"id":1318,"date":"2025-09-15T10:25:29","date_gmt":"2025-09-15T08:25:29","guid":{"rendered":"https:\/\/www.jbla-avocat.com\/?p=1318"},"modified":"2026-02-16T18:02:38","modified_gmt":"2026-02-16T17:02:38","slug":"french-wealth-tax-anti-abuse-claus","status":"publish","type":"post","link":"https:\/\/www.jbla-avocat.com\/en\/ifi-clause-anti-abus\/","title":{"rendered":"IFI \u2013 Anti-abuse clause in Article 973 II of the French General Tax Code: when transfer takes precedence over taxation\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1318\" class=\"elementor elementor-1318\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-266a4e51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"266a4e51\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1428748a\" data-id=\"1428748a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-471066e7 elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"471066e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-user-circle\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm0 96c48.6 0 88 39.4 88 88s-39.4 88-88 88-88-39.4-88-88 39.4-88 88-88zm0 344c-58.7 0-111.3-26.6-146.5-68.2 18.8-35.4 55.6-59.8 98.5-59.8 2.4 0 4.8.4 7.1 1.1 13 4.2 26.6 6.9 40.9 6.9 14.3 0 28-2.7 40.9-6.9 2.3-.7 4.7-1.1 7.1-1.1 42.9 0 79.7 24.4 98.5 59.8C359.3 421.4 306.7 448 248 448z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60344f71 elementor-widget elementor-widget-jkit_post_title\" data-id=\"60344f71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module___6a8f247ce5df2\" ><h1 class=\"post-title style-color \">IFI \u2013 Clause \u00ab anti-abus \u00bb de l\u2019article 973 II CGI : quand la transmission prime sur le fiscal\u00a0<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-496ed735 elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"496ed735\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__1_6a8f247ce63fe\" ><p class=\"post-author \">JBLA<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39c9c31a elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"39c9c31a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4853bc02 elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"4853bc02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da60809 elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"2da60809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__2_6a8f247ce68f5\" ><p class=\"post-date \">15\/09\/2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46757efe elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"46757efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__3_6a8f247ce6e65\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"1300\" height=\"650\" src=\"https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2025\/09\/unnamed.png\" class=\"attachment-full size-full wp-post-image\" alt=\"IFI Clause anti abus\" srcset=\"https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2025\/09\/unnamed.png 1300w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2025\/09\/unnamed-300x150.png 300w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2025\/09\/unnamed-1024x512.png 1024w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2025\/09\/unnamed-768x384.png 768w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2025\/09\/unnamed-18x9.png 18w\" sizes=\"(max-width: 1300px) 100vw, 1300px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-59ef9e5 e-flex e-con-boxed e-con e-parent\" data-id=\"59ef9e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4659021 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"4659021\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette 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role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__4659021\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__4659021\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__4659021\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d66ca46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d66ca46\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59d85c6c\" data-id=\"59d85c6c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6790bcd9 elementor-widget elementor-widget-text-editor\" data-id=\"6790bcd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>TJ de Compi\u00e8gne, 2 septembre 2025, n\u00b0 RG 24\/00911<\/b><\/p>\n\n<h2>\u00c0 retenir en 30 secondes<\/h2>\n\n<p>Le tribunal judiciaire de Compi\u00e8gne annule des rehaussements d\u2019IFI en \u00e9cartant l\u2019application automatique de la clause \u00ab anti-abus \u00bb de l\u2019article 973 II du CGI. Il juge que le <b>contribuable a d\u00e9montr\u00e9 que le financement intra-groupe (compte courant d\u2019associ\u00e9 et emprunt)<\/b> n\u2019avait <b>pas un objectif principalement fiscal<\/b>, l\u2019op\u00e9ration s\u2019inscrivant dans une <b>logique patrimoniale de transmission<\/b> (cr\u00e9ation de deux SCI, cessions intrafamiliales, donation-partage), et que l\u2019<b>analyse co\u00fbt\/avantage<\/b> devait se faire <b>au regard de l\u2019\u00e9conomie d\u2019IFI<\/b> et des <b>b\u00e9n\u00e9fices patrimoniaux globaux<\/b>, <b>pas<\/b> en comparant aux revenus fonciers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc459b4 elementor-widget elementor-widget-heading\" data-id=\"2dc459b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les faits <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2581ea64 elementor-widget elementor-widget-text-editor\" data-id=\"2581ea64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n    <li>Deux \u00e9poux cr\u00e9ent <b>deux SCI<\/b> (dont <b>SCI THINIPRO<\/b>) pour organiser la <b>transmission<\/b> de biens immobiliers familiaux.<\/li>\n    <li>La SCI rach\u00e8te des immeubles aux \u00e9poux, avec un <b>financement mixte<\/b> :\n        <ul>\n            <li><b>Emprunt bancaire (\u2248 500 000 \u20ac)<\/b><\/li>\n            <li><b>Apports en compte courant d\u2019associ\u00e9s (\u2248 348 000 \u20ac)<\/b><\/li>\n        <\/ul>\n    <\/li>\n    <li>Une <b>donation-partage<\/b> au profit des enfants intervient <b>le 1er juin 2022<\/b> (d\u00e9cal\u00e9e pour raisons de sant\u00e9, Covid, r\u00e9organisation de l\u2019\u00e9tude notariale).<\/li>\n    <li>L\u2019administration applique la <b>clause anti-abus de l\u2019art. 973 II<\/b> et <b>r\u00e9int\u00e8gre les dettes<\/b> dans la valorisation IFI des parts (2020\u20132021).<\/li>\n    <li>Les \u00e9poux contestent : finalit\u00e9 <b>patrimoniale<\/b> (\u00e9quilibrage des patrimoines, pr\u00e9paration de la transmission, besoin de liquidit\u00e9s retrait\u00e9s), et <b>absence d\u2019objectif principalement fiscal<\/b>.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6f7c23 elementor-widget elementor-widget-heading\" data-id=\"d6f7c23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le cadre juridique utile <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96db765 elementor-widget elementor-widget-text-editor\" data-id=\"96db765\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n    <li><b>Art. 965 CGI<\/b> : assiette IFI = valeur nette des biens et des <b>parts<\/b> repr\u00e9sentatives d\u2019actifs immobiliers.<\/li>\n    <li><b>Art. 974 CGI<\/b> : <b>d\u00e9duction des dettes<\/b> (acquisition, travaux, etc.) sous conditions, avec restrictions (pr\u00eats intrafamiliaux anormaux, seuil > 5 M\u20ac et plafonnement 60 %\/50 %).<\/li>\n    <li><b>Art. 973 II CGI<\/b> : pour <b>valoriser des parts<\/b>, certaines <b>dettes ne sont pas prises en compte<\/b> (notamment dettes contract\u00e9es pour acheter un actif au redevable ou intrafamiliales\/contr\u00f4l\u00e9es). <b>Exception<\/b> : si le <b>redevable justifie<\/b> que le <b>pr\u00eat n\u2019a pas \u00e9t\u00e9 contract\u00e9 dans un objectif principalement fiscal<\/b> (ou conditions normales pour certains pr\u00eats).<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b593c0 elementor-widget elementor-widget-heading\" data-id=\"2b593c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La position de l\u2019administration <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8d20fc elementor-widget elementor-widget-text-editor\" data-id=\"c8d20fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n    <li>Application de plein droit de l\u2019art. 973 II (achat des immeubles aux \u00e9poux, financement par CCA\/banque).<\/li>\n    <li><b>Comparaison<\/b> avec les <b>revenus fonciers<\/b> g\u00e9n\u00e9r\u00e9s, avanc\u00e9e pour d\u00e9montrer la pr\u00e9pond\u00e9rance de l\u2019objectif fiscal.<\/li>\n    <li>Mise en avant de la <b>donation-partage post\u00e9rieure<\/b> \u00e0 la proposition de rectification (7 mars 2022) pour minimiser la finalit\u00e9 patrimoniale.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cea1f2 elementor-widget elementor-widget-heading\" data-id=\"5cea1f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La d\u00e9cision du tribunal <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc9b28 elementor-widget elementor-widget-text-editor\" data-id=\"7fc9b28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n    <li><b>Charge de la preuve<\/b> : il appartient au <b>contribuable<\/b> de d\u00e9montrer l\u2019absence d\u2019objectif <b>principalement fiscal<\/b>.<\/li>\n    \n    <li><b>M\u00e9thode d\u2019analyse<\/b> :\n        <ul>\n            <li>La notion est <b>plus large<\/b> que l\u2019abus de droit (L.64 LPF).<\/li>\n            <li>L\u2019appr\u00e9ciation doit <b>tenir compte de l\u2019\u00e9conomie d\u2019IFI<\/b> rapport\u00e9e \u00e0 <b>l\u2019ensemble des gains\/avantages<\/b> du montage (patrimoniaux, civils, familiaux).<\/li>\n            <li><b>Erreur de raisonnement<\/b> de l\u2019administration : <b>on ne compare pas<\/b> \u00e0 la <b>masse des revenus fonciers<\/b>, mais \u00e0 <b>l\u2019\u00e9conomie d\u2019IFI<\/b> et aux b\u00e9n\u00e9fices patrimoniaux.<\/li>\n        <\/ul>\n    <\/li>\n\n    <li><b>Finalit\u00e9 patrimoniale av\u00e9r\u00e9e<\/b> :\n        <ul>\n            <li><b>Strat\u00e9gie globale<\/b> : deux SCI, <b>transmission aux enfants<\/b>, <b>donation-partage<\/b> authentique (m\u00eame si post\u00e9rieure aux premi\u00e8res d\u00e9marches), <b>\u00e9quilibrage<\/b> des patrimoines entre \u00e9poux, besoin de <b>liquidit\u00e9s<\/b> \u00e0 la retraite.<\/li>\n            <li>Le <b>d\u00e9calage temporel<\/b> (sant\u00e9, Covid, \u00e9tude notariale) <b>n\u2019invalide pas<\/b> la coh\u00e9rence du plan.<\/li>\n        <\/ul>\n    <\/li>\n\n    <li><b>Cons\u00e9quence<\/b> : <b>d\u00e9gr\u00e8vement<\/b> IFI 2020 et 2021 (principal + int\u00e9r\u00eats) pour un <b>total de 12 241 \u20ac<\/b>, <b>800 \u20ac<\/b> au titre de l\u2019article 700 CPC ; frais R.207-1 LPF \u00e0 la charge de l\u2019\u00c9tat.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e0239f elementor-widget elementor-widget-heading\" data-id=\"6e0239f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Port\u00e9e et enseignements pratiques <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf3e0f9 elementor-widget elementor-widget-text-editor\" data-id=\"cf3e0f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n    <li><b>La clause de 973 II n\u2019est pas automatique<\/b>\n        <ul>\n            <li>M\u00eame en pr\u00e9sence d\u2019une <b>cession aux associ\u00e9s<\/b> et de <b>financements intrafamiliaux\/contr\u00f4l\u00e9s<\/b>, la <b>d\u00e9duction<\/b> peut <b>survivre<\/b> si l\u2019on <b>d\u00e9montre<\/b> que l\u2019<b>objectif principal<\/b> n\u2019\u00e9tait <b>pas fiscal<\/b>.<\/li>\n        <\/ul>\n    <\/li>\n<\/ol>\n\n<p><b>2) La bonne m\u00e9trique : \u00e9conomie d\u2019IFI vs. avantages patrimoniaux<\/b><\/p>\n<ul>\n    <li>L\u2019<b>analyse est qualitative et quantitative<\/b> : <b>co\u00fbt<\/b> des op\u00e9rations (frais, int\u00e9r\u00eats, contraintes), <b>objectifs civils<\/b> (transmission, liquidit\u00e9, gouvernance), <b>s\u00e9curit\u00e9<\/b> du patrimoine familial <b>><\/b> seule \u00e9conomie d\u2019IFI.<\/li>\n<\/ul>\n\n<p><b>3) La chronologie compte\u2026 mais n\u2019est pas r\u00e9dhibitoire<\/b><\/p>\n<ul>\n    <li>Une <b>donation<\/b> post\u00e9rieure peut <b>parfaire<\/b> une trajectoire <b>d\u00e9j\u00e0 justifiable<\/b> si les <b>circonstances<\/b> l\u2019expliquent et si la <b>coh\u00e9rence du projet<\/b> est d\u00e9montr\u00e9e (\u00e9crits, actes, correspondances, d\u00e9lib\u00e9rations).<\/li>\n<\/ul>\n\n<p><b>4) CCA et emprunts ne sont pas \u00ab toxiques \u00bb par nature<\/b><\/p>\n<ul>\n    <li>Le <b>compte courant d\u2019associ\u00e9<\/b> peut passer le test <b>s\u2019il est d\u00e9montr\u00e9<\/b> que son <b>objectif principal<\/b> n\u2019est <b>pas<\/b> la <b>r\u00e9duction de l\u2019IFI<\/b> et que les <b>conditions<\/b> sont <b>normales<\/b> (tra\u00e7abilit\u00e9, remboursement effectif, taux\/\u00e9ch\u00e9ances cr\u00e9dibles).<\/li>\n<\/ul>\n\n<p><b>Attention<\/b> : cette d\u00e9cision est <b>de premi\u00e8re instance<\/b>. Elle \u00e9claire utilement la <b>preuve<\/b> et la <b>m\u00e9thode d\u2019analyse<\/b>, mais n\u2019exon\u00e8re pas d\u2019une <b>s\u00e9curisation rigoureuse<\/b> des dossiers.<\/p>\n\n<h3>Check-list pour s\u00e9curiser vos op\u00e9rations (SCI \/ IFI)<\/h3>\n<ul>\n    <li><b>Dossier de finalit\u00e9 patrimoniale<\/b> : note d\u2019intention, objectifs civils (transmission\/\u00e9quilibrage\/liquidit\u00e9), contraintes familiales, alternatives \u00e9cart\u00e9es.<\/li>\n    <li><b>Chronologie document\u00e9e<\/b> : \u00e9tapes, raisons des d\u00e9calages (sant\u00e9, d\u00e9lais d\u2019\u00e9tude, contexte), calendrier pr\u00e9visionnel.<\/li>\n    <li><b>Financements<\/b> : contrats (banque\/CCA), taux, modalit\u00e9s, <b>preuves de versements<\/b> et <b>remboursements effectifs<\/b>, d\u00e9cisions d\u2019assembl\u00e9e.<\/li>\n    <li><b>Actes notari\u00e9s<\/b> : cessions, donation-partage, clauses de gouvernance ; <b>coh\u00e9rence d\u2019ensemble<\/b>.<\/li>\n    <li><b>Mod\u00e9lisation<\/b> : <b>\u00e9conomie d\u2019IFI<\/b> vs <b>co\u00fbts et avantages patrimoniaux<\/b> (qualitatifs et quantitatifs).<\/li>\n    <li><b>Points d\u2019alerte parall\u00e8les<\/b> :\n        <ul>\n            <li>Art. <b>974 IV<\/b> (seuil 5 M\u20ac et plafonnement 60 % \/ 50 %),<\/li>\n            <li>Pr\u00eats \u00ab li\u00e9s \u00bb (974 III) et conditions normales,<\/li>\n            <li>Valorisation des actifs (m\u00e9thodo, d\u00e9cotes) au <b>1er janvier<\/b>,<\/li>\n            <li>Alignement IFI \/ revenus fonciers \/ \u00e9ventuelles options TVA si pertinent (cas des structures op\u00e9rantes).<\/li>\n        <\/ul>\n    <\/li>\n<\/ul>\n\n<h3>Ce qu\u2019il faut retenir<\/h3>\n<p>La <b>preuve<\/b> de l\u2019<b>absence d\u2019objectif principalement fiscal<\/b> ne se gagne pas avec un slogan, mais avec un <b>dossier<\/b> : <b>finalit\u00e9 patrimoniale d\u00e9montr\u00e9e<\/b>, <b>\u00e9conomie d\u2019IFI relativis\u00e9e<\/b> par rapport aux <b>b\u00e9n\u00e9fices civils<\/b>, <b>tra\u00e7abilit\u00e9<\/b> des flux et <b>coh\u00e9rence<\/b> temporelle. Bien pr\u00e9par\u00e9e, une <b>op\u00e9ration familiale<\/b> peut r\u00e9sister \u00e0 973 II.<\/p>\n\n<p><i>Article d\u2019information g\u00e9n\u00e9rale \u2013 ne constitue pas un conseil juridique. Pour une analyse adapt\u00e9e \u00e0 votre situation, contactez-nous.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17906c95 elementor-widget elementor-widget-jkit_post_comment\" data-id=\"17906c95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_comment.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-comment jeg_module__4_6a8f247ce9900\" ><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6008d23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6008d23\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a152281\" data-id=\"a152281\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a93e42a elementor-widget__width-auto e-transform elementor-widget elementor-widget-jkit_button\" data-id=\"3a93e42a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__5_6a8f247cea0ee\" ><a href=\"https:\/\/www.jbla-avocat.com\/contact\/\" class=\"jkit-button-wrapper\">D&#039;autres interrogations<i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-68573699\" data-id=\"68573699\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Le tribunal judiciaire de Compi\u00e8gne annule des rehaussements d\u2019IFI en \u00e9cartant l\u2019application automatique de la clause \u00ab anti-abus \u00bb de l\u2019article 973 II du CGI. Il juge que le contribuable a d\u00e9montr\u00e9 que le financement intra-groupe (compte courant d\u2019associ\u00e9 et emprunt) n\u2019avait pas un objectif principalement fiscal, l\u2019op\u00e9ration s\u2019inscrivant dans une logique patrimoniale de transmission (cr\u00e9ation de deux SCI, cessions intrafamiliales, donation-partage), et que l\u2019analyse co\u00fbt\/avantage devait se faire au regard de l\u2019\u00e9conomie d\u2019IFI et des b\u00e9n\u00e9fices patrimoniaux globaux, pas en comparant aux revenus fonciers. <\/p>","protected":false},"author":1,"featured_media":1323,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - 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