{"id":15490,"date":"2018-08-31T09:25:18","date_gmt":"2018-08-31T07:25:18","guid":{"rendered":"http:\/\/avoloi.eu\/?p=15490"},"modified":"2018-08-31T09:25:18","modified_gmt":"2018-08-31T07:25:18","slug":"quotient-familial","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/quotient-familial\/","title":{"rendered":"L’arr\u00eat du jour #110 Quotient familial"},"content":{"rendered":"

C\u2019est l\u2019histoire d\u2019une femme qui, pour le calcul de son imp\u00f4t, pensait assumer la charge de ses enfants\u2026
<\/i><\/b><\/h2>\n

Une femme divorc\u00e9e, m\u00e8re de 2 enfants dont elle a la garde 1 semaine sur 2, demande, pour le calcul de son imp\u00f4t, \u00e0 b\u00e9n\u00e9ficier\u00a0de 2\u00a0quarts de parts suppl\u00e9mentaires. Mais, \u00e0 l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration remet en cause cette majoration du\u00a0quotient\u00a0familial.<\/p>\n

L’objet du litige<\/h3>\n

Elle rappelle que, pour b\u00e9n\u00e9ficier du \u00bc de part suppl\u00e9mentaire pour chacun des enfants, encore faut-il en assumer la charge\u00a0effective. \u00ab\u00a0Mais c\u2019est le cas ! \u00bb r\u00e9torque la m\u00e8re : puisque les enfants sont en r\u00e9sidence altern\u00e9e, chacun des 2 parents en\u00a0assume la charge\u00a0effective\u2026<\/p>\n

Le verdict<\/h3>\n

Non, refuse le juge qui pr\u00e9cise que si la r\u00e9sidence altern\u00e9e permet de pr\u00e9sumer un partage de charge entre les parents, ce n\u2019est\u00a0pas le\u00a0cas ici : le jugement de divorce pr\u00e9voit que la m\u00e8re percevra l\u2019ensemble des prestations familiales et sera rembours\u00e9e\u00a0d\u2019une partie de\u00a0ses frais par son ex-mari. Seul le p\u00e8re assume donc la charge effective des enfants. La m\u00e8re ne pouvant pas\u00a0b\u00e9n\u00e9ficier des \u00bc de part, le\u00a0redressement fiscal est confirm\u00e9.<\/p>\n

\n

Source\u00a0: Arr\u00eat du Conseil d\u2019Etat du 24 janvier 2018, n\u00b0399726<\/span><\/em><\/p>\n<\/blockquote>\n\n\n

En partenariat avec Weblex<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u2019est l\u2019histoire d\u2019une femme qui, pour le calcul de son imp\u00f4t, pensait assumer la charge de ses enfants\u2026 Une femme divorc\u00e9e, m\u00e8re de 2 enfants dont elle a la garde 1 semaine sur 2, demande, pour le calcul de son imp\u00f4t, \u00e0 b\u00e9n\u00e9ficier\u00a0de 2\u00a0quarts de parts suppl\u00e9mentaires. Mais, \u00e0 l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration remet […]<\/p>\n","protected":false},"author":2,"featured_media":17825,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[3,4,64,98,212,86,7,213,9],"class_list":["post-15490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour","tag-arret-du-jour","tag-avocat","tag-divorce","tag-famille","tag-fiscal","tag-impot","tag-litige","tag-quotient-familial","tag-verdict"],"yoast_head":"\nL'arr\u00eat du jour #110 Quotient familial - 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\/quotient-familial\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'arr\u00eat du jour #110 Quotient familial - Le blog Avoloi\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019une femme qui, pour le calcul de son imp\u00f4t, pensait assumer la charge de ses enfants\u2026 Une femme divorc\u00e9e, m\u00e8re de 2 enfants dont elle a la garde 1 semaine sur 2, demande, pour le calcul de son imp\u00f4t, \u00e0 b\u00e9n\u00e9ficier\u00a0de 2\u00a0quarts de parts suppl\u00e9mentaires. 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