{"id":133,"date":"2024-04-24T16:52:00","date_gmt":"2024-04-24T14:52:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=133"},"modified":"2026-04-07T18:07:21","modified_gmt":"2026-04-07T16:07:21","slug":"cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/","title":{"rendered":"cessation d’activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs"},"content":{"rendered":"

Le b\u00e9n\u00e9fice comptable li\u00e9 \u00e0 la r\u00e9\u00e9valuation d’actifs immobilis\u00e9s – et donc une transformation non neutre fiscalement – qualifie pour les rachats fictifs en raison de la cessation de l’activit\u00e9 lucrative ind\u00e9pendante.

Selon les juges f\u00e9d\u00e9raux, l’art 37b al. 1 LIFD est applicable tant \u00e0 la r\u00e9alisation effective, qu’\u00e0 la r\u00e9alisation syst\u00e9matique et qu’\u00e0 la r\u00e9alisation comptable (cons. 5.3 et 5.4).

Le fisc cantonal (l’ACI-VD) avait donn\u00e9 raison au contribuable. L’AFC avait pouss\u00e9 le dossier devant la CDAP-VD (o\u00f9 elle avait perdu), puis devant le TF (o\u00f9 elle perd une seconde fois).

L’arr\u00eat est en fran\u00e7ais (affaire vaudoise). Une publication aux ATF est pr\u00e9vue.<\/p>\n\n\n\n

TF, arr\u00eat 9C_680\/2022, du 24 avril 2024<\/p>","protected":false},"excerpt":{"rendered":"

Le b\u00e9n\u00e9fice comptable li\u00e9 \u00e0 la r\u00e9\u00e9valuation d’actifs immobilis\u00e9s – et donc une transformation non neutre fiscalement – qualifie pour les rachats fictifs en raison de la cessation de l’activit\u00e9 lucrative ind\u00e9pendante. Selon les juges f\u00e9d\u00e9raux, l’art 37b al. 1 LIFD est applicable tant \u00e0 la r\u00e9alisation effective, qu’\u00e0 la r\u00e9alisation syst\u00e9matique et qu’\u00e0 la […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-133","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/comments?post=133"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/133\/revisions"}],"predecessor-version":[{"id":134,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/133\/revisions\/134"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/media?parent=133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/categories?post=133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/tags?post=133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}