{"id":22875,"date":"2023-02-02T10:16:42","date_gmt":"2023-02-02T09:16:42","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/cession-dusufruit-de-droits-sociaux-releve-seul-droit-fixe-denregistrement-de-125-euros\/"},"modified":"2023-02-07T10:17:52","modified_gmt":"2023-02-07T09:17:52","slug":"cession-dusufruit-de-droits-sociaux-releve-seul-droit-fixe-denregistrement-de-125-euros","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/cession-dusufruit-de-droits-sociaux-releve-seul-droit-fixe-denregistrement-de-125-euros\/","title":{"rendered":"La cession d\u2019usufruit de droits sociaux rel\u00e8ve du seul droit fixe d\u2019enregistrement de 125 euros"},"content":{"rendered":"
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La cession d\u2019usufruit de droits sociaux rel\u00e8ve du seul droit fixe d\u2019enregistrement de 125 euros<\/h1>

Lexbase – Hebdo \u00e9dition fiscale n\u00b0933 \u2013 2 f\u00e9vrier 2023
\nJ\u00e9r\u00f4me Bissardon<\/p>\n<\/div>

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La Chambre commerciale de la Cour de cassation s\u2019est prononc\u00e9e pour la premi\u00e8re fois en faveur de la non application des droits d\u2019enregistrement au taux proportionnel dans une affaire o\u00f9 la cession en cause portait sur l\u2019usufruit de droits sociaux.
\nLa Cour de cassation a soulign\u00e9 qu\u2019une telle cession ne caract\u00e9rise pas une mutation de la propri\u00e9t\u00e9 de droits sociaux et qu\u2019en cons\u00e9quence, elle ne peut \u00eatre qualifi\u00e9e de cession de droits sociaux au sens de l’article 726 du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) pour l\u2019application des droits d\u2019enregistrement. Cet arr\u00eat est publi\u00e9 au bulletin de la Cour de cassation, marquant l\u2019importance qu\u2019elle entend lui conf\u00e9rer.<\/p>\n<\/div>\n<\/div>\n

I. L\u2019expos\u00e9 du litige devant la Chambre commerciale de la Cour de cassation<\/strong>
\n II. La motivation de l\u2019arr\u00eat de la Chambre commerciale de la Cour de cassation, confirmant la position de la troisi\u00e8me chambre civile<\/strong>
\n III. La port\u00e9e de cet arr\u00eat<\/strong>
\n IV. Un regain d\u2019int\u00e9r\u00eat pour les cessions d\u2019usufruit viager ?<\/strong><\/p>\n<\/div>\n

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Mots-cl\u00e9s : cr\u00e9dit d\u2019imp\u00f4t musique \u2022 cr\u00e9dit d\u2019imp\u00f4t spectacle\u00a0\u2022 cr\u00e9dit d\u2019imp\u00f4t phonographique \u2022 cr\u00e9dit d\u2019imp\u00f4t album \u2022 CIS \u2022 CIP<\/span><\/p>\n

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