Maître Etienne DE LARMINAT

Avocat au barreau de Nantes

Avocat titulaire d'un certificat de spécialisation en Droit fiscal et droit douanier

Compétences : Droit fiscal et droit douanier, Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine

Barreau : Nantes

Adresse : 44 rue de Gigant 44100 NANTES

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Publié le 06/02/2024

Cession de résidence principale, marchand de biens et abus de droit

Article juridique - Droit fiscal et droit douanier

Par Me Etienne DE LARMINAT

Cession de résidence principale, marchand de biens et abus de droit

L’administration engage des redressements contre des contribuables ayant vendu leur résidence principale, en considérant qu’ils seraient marchands de biens et qu’ils auraient commis un abus de droit.

On retrouve l’association de ces trois concepts « cession de résidence principale », « marchand de biens » et « résidence principale » dans une jurisprudence ancienne. Néanmoins, ce n’est que depuis peu que l’on assiste à des tentatives de redressement de plus en plus nombreuses de la part de l’administration sur cette problématique.

Je défends plusieurs contribuables faisant face à de tels redressements. L’administration remet alors en cause les exonérations de cession de résidence principale, redresse au titre de la TVA et des bénéfices industriels et commerciaux, et applique des majorations de 40% ou 80%.

L’objectif de cet article est de rappeler les enjeux du sujet, tout en présentant certains des axes de défense envisageables.

La suite en cliquant ici.