{"id":24210,"date":"2025-08-08T08:12:00","date_gmt":"2025-08-08T06:12:00","guid":{"rendered":"https:\/\/avoloi.fr\/blog\/?p=24210"},"modified":"2025-08-07T18:23:31","modified_gmt":"2025-08-07T16:23:31","slug":"larret-du-jour-412-lassiette-fiscale","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/larret-du-jour-412-lassiette-fiscale\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #412 : \u00a0L\u2019assiette fiscale !"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"c-est-l-histoire-d-un-conducteur-a-l-origine-ou-victime-d-un-accident-de-la-route\">C\u2019est l\u2019histoire d\u2019un p\u00e8re, d\u2019une ex-\u00e9pouse\u2026 et de leur quotient familial\u2026<\/h3>\n\n\n\n<p>Un p\u00e8re divorc\u00e9 a d\u00e9clar\u00e9 au titre de son imp\u00f4t sur le revenu son fils mineur \u00e0 sa charge exclusive et a b\u00e9n\u00e9fici\u00e9 en cons\u00e9quence d\u2019une demi-part suppl\u00e9mentaire pour le calcul de son quotient familial. Sauf que l\u2019administration fiscale s\u2019aper\u00e7oit que la m\u00e8re de l\u2019enfant l\u2019a aussi d\u00e9clar\u00e9 \u00e0 sa charge\u2026<\/p>\n\n\n\n<p>Elle produit d\u2019ailleurs une attestation, remise \u00e0 l\u2019administration, aux termes de laquelle elle affirme que leur fils est en r\u00e9sidence altern\u00e9e\u2026 Mais c\u2019est sans compter un accord verbal conclu avec son ex-\u00e9pouse qui pr\u00e9voit que leur fils est \u00e9lev\u00e9 et financ\u00e9 par lui, conteste le p\u00e8re qui maintient qu\u2019il a donc droit \u00e0 sa majoration de quotient familial\u2026 Mais encore aurait-il fallu qu\u2019il apporte la preuve qu\u2019il assume seul la charge exclusive de son fils pour b\u00e9n\u00e9ficier de cette majoration, conteste l\u2019administration\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"le-verdict\">Le verdict <\/h3>\n\n\n\n<p>Ce que confirme le juge pour qui, compte tenu de la r\u00e9sidence altern\u00e9e du fils, seul un quart de part, et non une demi-part, doit \u00eatre accord\u00e9 au p\u00e8re pour son quotient familial.<br><a href=\"https:\/\/www.courdecassation.fr\/decision\/61de7d4dfc57de8d136e0677?search_api_fulltext=20-18.409&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6228523a590661fa1d597cd3?judilibre_chambre%5b%5d=civ1&amp;page=3&amp;previousdecisionpage=3&amp;previousdecisionindex=2&amp;nextdecisionpage=3&amp;nextdecisionindex=4\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/61e7b7dca41da869de68a273?search_api_fulltext=20-18801&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6229a272e81293b5039a67f2?judilibre_chambre%5b%5d=civ1&amp;previousdecisionpage=0&amp;previousdecisionindex=0&amp;nextdecisionpage=0&amp;nextdecisionindex=2\"><\/a><\/p>\n\n\n\n<p>Source\u00a0: <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051522186?dateDecision=&amp;init=true&amp;page=1&amp;query=CGI&amp;searchField=ALL&amp;tab_selection=cetat\">Arr\u00eat de la Cour administrative d\u2019appel de Bordeaux du 24 avril 2025, n\u00b0 23BX01004<\/a><\/p>\n\n\n\n<p><em>En partenariat avec Weblex<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une banque et d\u2019un faux ch\u00e8que de banque\u2026<\/p>\n","protected":false},"author":1,"featured_media":24211,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-24210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;arr\u00eat du jour 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