{"id":12774,"date":"2018-05-18T09:20:05","date_gmt":"2018-05-18T07:20:05","guid":{"rendered":"http:\/\/www.avordv.fr\/?p=12774"},"modified":"2018-05-18T09:20:05","modified_gmt":"2018-05-18T07:20:05","slug":"mon-nom-nest-pas-succession","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/mon-nom-nest-pas-succession\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #95 Mon nom n&rsquo;est pas Succession"},"content":{"rendered":"<div class=\"article-text\">\n<div class=\"article-text\">\n<h2><b><i>C\u2019est l\u2019histoire d\u2019une h\u00e9riti\u00e8re \u00e0 qui l\u2019administration fiscale r\u00e9clame le paiement des imp\u00f4ts de succession\u2026<\/i><\/b><\/h2>\n<p>Faute d\u2019avoir pay\u00e9 les imp\u00f4ts dus au titre de la succession de son p\u00e8re, une h\u00e9riti\u00e8re re\u00e7oit un avis de mise en recouvrement de\u00a0l\u2019administration fiscale. Mais l\u2019h\u00e9riti\u00e8re refuse (encore) de payer l\u2019imp\u00f4t d\u00fb : l\u2019avis n\u2019identifie pas pr\u00e9cis\u00e9ment, selon elle, le nom du\u00a0redevable de l\u2019imp\u00f4t.<\/p>\n<h3>L&rsquo;objet du litige<\/h3>\n<p>\u00ab Faux \u00bb r\u00e9pond l\u2019administration : l\u2019avis indique, dans la rubrique destinataire, le nom de l\u2019h\u00e9riti\u00e8re, ce qui l\u2019identifie pr\u00e9cis\u00e9ment\u00a0comme\u00a0la redevable de l\u2019imp\u00f4t r\u00e9clam\u00e9. Ce que conteste cette derni\u00e8re : elle rappelle que la rubrique destinataire mentionne son\u00a0nom, puis le mot\u00a0\u00ab succession \u00bb suivi du nom du p\u00e8re. Or, la doctrine administrative pr\u00e9voit que le redevable est identifi\u00e9 par\u00a0l\u2019indication de ses nom,\u00a0pr\u00e9noms et adresse. La mention relative \u00e0 son d\u00e9funt p\u00e8re est donc une erreur rendant l\u2019avis de\u00a0recouvrement nul\u2026<\/p>\n<h3>Le verdict<\/h3>\n<p>\u2026 \u00e0 raison, confirme le juge : l\u2019identification du redevable de l\u2019imp\u00f4t \u00e9tant impr\u00e9cise, l\u2019avis de mise en recouvrement est nul. L\u2019h\u00e9riti\u00e8re n\u2019a donc pas \u00e0 payer les sommes dues.<\/p>\n<blockquote>\n<p><em><span class=\"s1\">Source : Arr\u00eat de la Cour de Cassation, chambre commerciale, du 20 d\u00e9cembre 2017, n\u00b0 16-14616<\/span><\/em><\/p>\n<\/blockquote>\n<\/div>\n<\/div>\n\n\n<p class=\"has-small-font-size\">En partenariat avec Weblex<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une h\u00e9riti\u00e8re \u00e0 qui l\u2019administration fiscale r\u00e9clame le paiement des imp\u00f4ts de succession\u2026 Faute d\u2019avoir pay\u00e9 les imp\u00f4ts dus au titre de la succession de son p\u00e8re, une h\u00e9riti\u00e8re re\u00e7oit un avis de mise en recouvrement de\u00a0l\u2019administration fiscale. Mais l\u2019h\u00e9riti\u00e8re refuse (encore) de payer l\u2019imp\u00f4t d\u00fb : l\u2019avis n\u2019identifie pas pr\u00e9cis\u00e9ment, selon elle, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":17876,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[3,4,98,59,60,86,7,62,63,9],"class_list":["post-12774","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour","tag-arret-du-jour","tag-avocat","tag-famille","tag-heritage","tag-heritier","tag-impot","tag-litige","tag-successeur","tag-succession","tag-verdict"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;arr\u00eat du jour #95 Mon nom n&#039;est pas Succession - Le blog Avoloi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/avoloi.fr\/blog\/mon-nom-nest-pas-succession\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;arr\u00eat du jour #95 Mon nom n&#039;est pas Succession - Le blog Avoloi\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019une h\u00e9riti\u00e8re \u00e0 qui l\u2019administration fiscale r\u00e9clame le paiement des imp\u00f4ts de succession\u2026 Faute d\u2019avoir pay\u00e9 les imp\u00f4ts dus au titre de la succession de son p\u00e8re, une h\u00e9riti\u00e8re re\u00e7oit un avis de mise en recouvrement de\u00a0l\u2019administration fiscale. Mais l\u2019h\u00e9riti\u00e8re refuse (encore) de payer l\u2019imp\u00f4t d\u00fb : l\u2019avis n\u2019identifie pas pr\u00e9cis\u00e9ment, selon elle, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/avoloi.fr\/blog\/mon-nom-nest-pas-succession\/\" \/>\n<meta property=\"og:site_name\" content=\"Le blog Avoloi\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/fr-fr.facebook.com\/avoloi\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-18T07:20:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2018\/05\/PHDJ-95-mon-nom-nest-pas-succession.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Avoloi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@avoloi\" \/>\n<meta name=\"twitter:site\" content=\"@avoloi\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Avoloi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/mon-nom-nest-pas-succession\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/mon-nom-nest-pas-succession\\\/\"},\"author\":{\"name\":\"Avoloi\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#\\\/schema\\\/person\\\/23b73188a8a805006f016e2a3cb617b1\"},\"headline\":\"L&rsquo;arr\u00eat du jour #95 Mon nom n&rsquo;est pas Succession\",\"datePublished\":\"2018-05-18T07:20:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/mon-nom-nest-pas-succession\\\/\"},\"wordCount\":256,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/mon-nom-nest-pas-succession\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/05\\\/PHDJ-95-mon-nom-nest-pas-succession.jpg\",\"keywords\":[\"arr\u00eat du jour\",\"avocat\",\"famille\",\"h\u00e9ritage\",\"h\u00e9ritier\",\"imp\u00f4t\",\"litige\",\"successeur\",\"succession\",\"verdict\"],\"articleSection\":[\"L\u2019arr\u00eat du jour\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/avoloi.fr\\\/blog\\\/mon-nom-nest-pas-succession\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/mon-nom-nest-pas-succession\\\/\",\"url\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/mon-nom-nest-pas-succession\\\/\",\"name\":\"L'arr\u00eat du jour #95 Mon nom n'est pas Succession - 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