{"id":3459,"date":"2017-01-13T09:30:45","date_gmt":"2017-01-13T08:30:45","guid":{"rendered":"http:\/\/www.avordv.fr\/?p=3459"},"modified":"2017-01-13T09:30:45","modified_gmt":"2017-01-13T08:30:45","slug":"vente-maison-principale","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/vente-maison-principale\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #40 Vente maison principale"},"content":{"rendered":"<h2 style=\"font-weight: 400;\"><b><strong><em>C\u2019est l\u2019histoire d\u2019une personne qui a mis du temps \u00e0 vendre sa maison\u2026<\/em><\/strong><\/b><\/h2>\n<p style=\"font-weight: 400;\">Une personne met en vente sa maison qui ne sera finalement vendue que 22 mois plus tard. S\u2019agissant de sa r\u00e9sidence principale, la vente a \u00e9t\u00e9 exon\u00e9r\u00e9e d\u2019imp\u00f4t, exon\u00e9ration remise en cause par l\u2019administration\u00a0: il se trouve que le vendeur n\u2019occupait plus la maison le jour de la vente\u00a0; elle ne pouvait donc pas \u00eatre qualifi\u00e9e de \u00ab\u00a0r\u00e9sidence principale\u00a0\u00bb. La vente doit \u00eatre impos\u00e9e.<\/p>\n<h3>L&rsquo;objet du litige<\/h3>\n<p style=\"font-weight: 400;\">Ce que conteste le vendeur\u00a0: ce n\u2019est pas parce que le logement est inoccup\u00e9 lors de la vente qu\u2019il perd de facto sa qualit\u00e9 de r\u00e9sidence principale si la vente intervient dans un d\u00e9lai normal compte tenu des diligences accomplies pour la mener \u00e0 bien dans les meilleurs d\u00e9lais.<\/p>\n<h3>Le verdict<\/h3>\n<p style=\"font-weight: 400;\">Certes admet l\u2019administration, mais, selon elle, la vente a \u00e9t\u00e9 retard\u00e9e parce que le prix demand\u00e9 \u00e9tait exag\u00e9r\u00e9 (ce qui est attest\u00e9 par une \u00e9tude comparative des prix de vente relev\u00e9s sur des biens similaires aux m\u00eames dates). Le d\u00e9lai de vente est donc \u00ab\u00a0anormalement long\u00a0\u00bb, rendant cette vente imposable, ce que confirme le juge.<\/p>\n<blockquote>\n<p><em><i>Source : arr\u00eat du Conseil d\u2019Etat du 7 mai 2014, n\u00b0 356328 \/ Arr\u00eat de la Cour Administrative d\u2019Appel de Nantes du 22 janvier 2015, n\u00b0 14NT01467<\/i><\/em><\/p>\n<\/blockquote>\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 personne qui a mis du temps \u00e0 vendre sa maison\u2026 Une personne met en vente sa maison qui ne sera finalement vendue que 22 mois plus tard. S\u2019agissant de sa r\u00e9sidence principale, la vente a \u00e9t\u00e9 exon\u00e9r\u00e9e d\u2019imp\u00f4t, exon\u00e9ration remise en cause par l\u2019administration\u00a0: il se trouve que le vendeur n\u2019occupait plus [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":18009,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[3,6,86,7,87,88,89,9],"class_list":["post-3459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour","tag-arret-du-jour","tag-immobilier","tag-impot","tag-litige","tag-maison","tag-residence-principale","tag-vente","tag-verdict"],"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 #40 Vente maison principale - 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\/vente-maison-principale\/\" \/>\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 #40 Vente maison principale - Le blog Avoloi\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019une personne qui a mis du temps \u00e0 vendre sa maison\u2026 Une personne met en vente sa maison qui ne sera finalement vendue que 22 mois plus tard. S\u2019agissant de sa r\u00e9sidence principale, la vente a \u00e9t\u00e9 exon\u00e9r\u00e9e d\u2019imp\u00f4t, exon\u00e9ration remise en cause par l\u2019administration\u00a0: il se trouve que le vendeur n\u2019occupait plus [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/avoloi.fr\/blog\/vente-maison-principale\/\" \/>\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=\"2017-01-13T08:30:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2017\/01\/ADJ-40-Vente-maison-principale.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\\\/vente-maison-principale\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/vente-maison-principale\\\/\"},\"author\":{\"name\":\"Avoloi\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#\\\/schema\\\/person\\\/23b73188a8a805006f016e2a3cb617b1\"},\"headline\":\"L&rsquo;arr\u00eat du jour #40 Vente maison principale\",\"datePublished\":\"2017-01-13T08:30:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/vente-maison-principale\\\/\"},\"wordCount\":246,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/vente-maison-principale\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/wp-content\\\/uploads\\\/2017\\\/01\\\/ADJ-40-Vente-maison-principale.jpg\",\"keywords\":[\"arr\u00eat du jour\",\"immobilier\",\"imp\u00f4t\",\"litige\",\"maison\",\"r\u00e9sidence principale\",\"vente\",\"verdict\"],\"articleSection\":[\"L\u2019arr\u00eat du jour\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/avoloi.fr\\\/blog\\\/vente-maison-principale\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/vente-maison-principale\\\/\",\"url\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/vente-maison-principale\\\/\",\"name\":\"L'arr\u00eat du jour #40 Vente maison principale - 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