Maître Marine LE BIHAN

Avocat au barreau de Paris

Compétences : Droit commercial, des affaires et de la concurrence, Propriété littéraire et artistique, Droit du crédit et de la consommation, Droit des sociétés, Droit pénal, Droit bancaire et boursier, Procédure civile

Barreau : Paris

Adresse : 24 AVENUE DE L OPERA 75001 PARIS

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Publié le 16/06/2021

DON MANUEL D'OEUVRE D'ART : TRANSMISSION DE QPC

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

DON MANUEL D'OEUVRE D'ART : TRANSMISSION DE QPC

En 1994 puis en 2000, l’artiste Jesus Rafael Soto a offert 2 tableaux à X.

En 2013, X a déclaré les 2 dons manuels à l'administration fiscale.

Cependant, l’administration fiscale, contestant les valeurs retenues par X, lui a adressé une proposition de rectification en matière de droit d'enregistrement.

Dans le cadre d’une procédure aux fins d'annulation de l'avis de mise en recouvrement et de décharge de la totalité des droits d'enregistrement, X a formulé une question prioritaire de constitutionnalité (QPC) s’agissant de l’article 757 du CGI.

Ce texte dispose que : « Les actes renfermant […] la déclaration par le donataire […] d'un don manuel sont sujets aux droits de mutation à titre gratuit. Ces droits sont calculés sur la valeur du don manuel au jour de sa déclaration ou de son enregistrement, ou sur sa valeur au jour de la donation si celle-ci est supérieure. Le tarif et les abattements applicables sont ceux en vigueur au jour de la déclaration ou de l'enregistrement du don manuel. […] »

Selon X, l’alternative posée par ce texte est source d’insécurité juridique et porte atteinte au principe d’égalité des contribuables.

Sa QPC est ainsi rédigée :

« Les dispositions de l'article 757 du CGI, en ce qu'elles assujettissent les dons manuels aux droits de mutation à titre gratuit calculés sur la valeur du don manuel au jour de sa déclaration ou de son enregistrement ou sa valeur au jour de la donation si celle-ci est supérieure avec la prise en compte du tarif et des abattements applicables à cette même date, sont-elles contraires aux dispositions de l'article 34 de la Constitution et des articles 6,13 et 16 de la Déclaration des droits de l'homme et du citoyen car portant atteinte tant au principe de l'égalité des contribuables devant la loi qu'à celui de la sécurité juridique qu'elle doit leur garantir ? »

Le 12 mai 2021, après avoir relevé que les 3 conditions de fond de la QPC étaient réunies, la chambre commerciale de la Cour de cassation a accepté de renvoyer cette QPC au Conseil Constitutionnel.

Rappel des 3 conditions de fond de la QPC :