Rechercher
Stéphanie PARISY
- 15 janv. 2017
Impôt sur la plus-value : vente de la résidence principale inoccupée
La vente de la résidence principale est exonérée de l'imposition sur la plus-value au titre de l'article 150 U du code général des impôts. Pourtant, l'administration a pu décider que le bien immobilier n'étant plus la résidence principale de la contribuable au jour de la cession, il convenait d'imposer la plus-value réalisée. Un recours a été diligenté devant le Tribunal administratif par la contribuable estimant que l'administration fiscale avait commis une erreur de droit.
Stéphanie PARISY
- 1 janv. 2017
La nouvelle procédure de divorce par consentement mutuel à partir du 1er janvier 2017 - Divorce sans
La Loi n° 2016-1547 du 18 novembre 2016 de modernisation de la justice du XXIe siècle a, notamment, introduit dans le Code civil une nouvelle procédure de divorce, dite "divorce sans juge". L'article 229-1 du Code civil, créé par la dite loi, dispose que "Lorsque les époux s'entendent sur la rupture du mariage et ses effets, ils constatent, assistés chacun par un avocat, leur accord dans une convention prenant la forme d'un acte sous signature privée contresigné par leurs a
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