Maître Raymond AUTEVILLE

Avocat au barreau de La Martinique

Avocat titulaire d'un certificat de spécialisation en Droit immobilier

Compétences : Droit immobilier, Droit des assurances, Baux commerciaux et professionnels, Droit de la famille, des personnes et de leur patrimoine, Droit du dommage corporel, Droit de la santé, Droit commercial, des affaires et de la concurrence, Droit du crédit et de la consommation, Mesures conservatoires, Droit du travail, Urbanisme, Procédure civile, Procédure d'appel, Droit pénal

Barreau : Martinique

Adresse : 51 rue Lazare CARNOT 97200 FORT DE FRANCE

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La défiscalisation des investissements locatifs dans le collimateur de la Commission Européenne

Article juridique - Droit immobilier

Par Me Raymond AUTEVILLE

La Commission européenne a demandé à la France de modifier les dispositions qui permettent de bénéficier d'un amortissement accéléré en cas d'investissement dans l'immobilier résidentiel neuf situé en France (régimes Périssol, Besson, Robien, Borloo), mais qui ne l'autorisent pas pour des investissements similaires dans un autre pays européen.

Ces dispositions sont jugées incompatibles avec la libre circulation des capitaux. Cette demande n'aurait en pratique, pas de portée, estime-t-on au Secrétariat d'état au logement qui pointe que ces dispositifs sont éteints depuis le 31 décembre 2009.

Mais le raisonnement pourrait s'appliquer au régime Scellier.

Pour le moment, la France doit répondre dans les deux mois à cet avis motivé, sauf à encourir la saisine de la Cour de justice de l'Union européenne.

(CE, 16 févr. 2011, Communiqué)