Les meubles meublants sont soumis aux impôts sur les successions au lieu où ils se trouvent effectivement à la date du décès - RDE 07467
| Auteur | Legal News |
L'article 2 de la convention franco-suisse du 31 décembre 1953, en vue d'éviter les doubles impositions en matière d'impôts sur les successions, dispose en son alinéa 4 que les meubles meublants sont soumis aux impôts sur les successions au lieu où ils se trouvent effectivement à la date du décès. En l'espèce, l'Administration fiscale considérait que le forfait mobilier devait être calculé sur l'ensemble des autres valeurs de la succession y compris le patrimoine imposé en Suisse. La Cour d'appel de Paris, le 23 mars 2007 a écarté cette solution considérant que "si la convention ne comporte aucune disposition particulière quant à l'évaluation des biens meubles ou immeubles imposables dans chacun des pays en raison de leur situation, elle impose d'éviter les doubles impositions de sorte...
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