{"id":22875,"date":"2023-02-02T10:16:42","date_gmt":"2023-02-02T09:16:42","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/cession-dusufruit-de-droits-sociaux-releve-seul-droit-fixe-denregistrement-de-125-euros\/"},"modified":"2023-02-07T10:17:52","modified_gmt":"2023-02-07T09:17:52","slug":"cession-dusufruit-de-droits-sociaux-releve-seul-droit-fixe-denregistrement-de-125-euros","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/cession-dusufruit-de-droits-sociaux-releve-seul-droit-fixe-denregistrement-de-125-euros\/","title":{"rendered":"La cession d\u2019usufruit de droits sociaux rel\u00e8ve du seul droit fixe d\u2019enregistrement de 125 euros"},"content":{"rendered":"<section  class='av_textblock_section av-7dtlel-54646e090b2362c0ce717e7039213545 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6hs9cd-aa7fd7160a86b43089fe650ca2464333\">\n.flex_column.av-6hs9cd-aa7fd7160a86b43089fe650ca2464333{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-6hs9cd-aa7fd7160a86b43089fe650ca2464333 av_one_full  avia-builder-el-1  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ldu0u9yg-f3715cda1f06d1afc9b767a96c816dee\">\n#top .av-special-heading.av-ldu0u9yg-f3715cda1f06d1afc9b767a96c816dee{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-ldu0u9yg-f3715cda1f06d1afc9b767a96c816dee .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-ldu0u9yg-f3715cda1f06d1afc9b767a96c816dee .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-ldu0u9yg-f3715cda1f06d1afc9b767a96c816dee .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-ldu0u9yg-f3715cda1f06d1afc9b767a96c816dee .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-ldu0u9yg-f3715cda1f06d1afc9b767a96c816dee .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-ldu0u9yg-f3715cda1f06d1afc9b767a96c816dee av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >La cession d\u2019usufruit de droits sociaux rel\u00e8ve du seul droit fixe d\u2019enregistrement de 125 euros<\/h1><div class='av-subheading av-subheading_below'><p>Lexbase &#8211; Hebdo \u00e9dition fiscale n\u00b0933 \u2013 2 f\u00e9vrier 2023<br \/>\nJ\u00e9r\u00f4me Bissardon<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0\">\n#top .hr.hr-invisible.av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-jo5hremo-8df0535b4b08dc00af18df224af1af03 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\">\n<p>La Chambre commerciale de la Cour de cassation s\u2019est prononc\u00e9e pour la premi\u00e8re fois en faveur de la non application des droits d\u2019enregistrement au taux proportionnel dans une affaire o\u00f9 la cession en cause portait sur l\u2019usufruit de droits sociaux.<br \/>\nLa Cour de cassation a soulign\u00e9 qu\u2019une telle cession ne caract\u00e9rise pas une mutation de la propri\u00e9t\u00e9 de droits sociaux et qu\u2019en cons\u00e9quence, elle ne peut \u00eatre qualifi\u00e9e de cession de droits sociaux au sens de l&#8217;article 726 du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) pour l\u2019application des droits d\u2019enregistrement. Cet arr\u00eat est publi\u00e9 au bulletin de la Cour de cassation, marquant l\u2019importance qu\u2019elle entend lui conf\u00e9rer.<\/p>\n<\/div>\n<\/div>\n<p><strong>I. L\u2019expos\u00e9 du litige devant la Chambre commerciale de la Cour de cassation<\/strong><br \/>\n<strong> II. La motivation de l\u2019arr\u00eat de la Chambre commerciale de la Cour de cassation, confirmant la position de la troisi\u00e8me chambre civile<\/strong><br \/>\n<strong> III. La port\u00e9e de cet arr\u00eat<\/strong><br \/>\n<strong> IV. Un regain d\u2019int\u00e9r\u00eat pour les cessions d\u2019usufruit viager ?<\/strong><\/p>\n<\/div>\n<div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xwhd9-afd37c19b28461d09397a418e175376c\">\n#top .hr.hr-invisible.av-1xwhd9-afd37c19b28461d09397a418e175376c{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-1xwhd9-afd37c19b28461d09397a418e175376c hr-invisible  avia-builder-el-5  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-jo5hs5ts-51ca4d46dd18ee26ef91c05cf6b9a4fa-wrap avia-button-left  avia-builder-el-6  el_after_av_hr  el_before_av_textblock '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jo5hs5ts-51ca4d46dd18ee26ef91c05cf6b9a4fa\">\n#top #wrap_all .avia-button.av-jo5hs5ts-51ca4d46dd18ee26ef91c05cf6b9a4fa{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jo5hs5ts-51ca4d46dd18ee26ef91c05cf6b9a4fa .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2023\/02\/lexbase-fiscal-n-933-du-2-fevrier-2023-droits-d-enregistrement-par-jerome-bissardon.pdf'  class='avia-button av-jo5hs5ts-51ca4d46dd18ee26ef91c05cf6b9a4fa av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jo5hremo-d0271c5bb95324dedba3198797f7be68\">\n#top .av_textblock_section.av-jo5hremo-d0271c5bb95324dedba3198797f7be68 .avia_textblock{\nfont-size:8px;\n}\n<\/style>\n<section  class='av_textblock_section av-jo5hremo-d0271c5bb95324dedba3198797f7be68 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<p><span style=\"color: #ffffff;\">Mots-cl\u00e9s : cr\u00e9dit d\u2019imp\u00f4t musique \u2022 cr\u00e9dit d\u2019imp\u00f4t spectacle\u00a0\u2022 cr\u00e9dit d\u2019imp\u00f4t phonographique \u2022 cr\u00e9dit d\u2019imp\u00f4t album \u2022 CIS \u2022 CIP<\/span><\/p>\n<div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[794],"datespeciale":[],"class_list":["post-22875","post","type-post","status-publish","format-standard","hentry","category-publications","tag-lexbase-en","competences-corporate-and-commercial","auteurs-jerome-bissardon-en","date-publication-2023-en","diffusion-groupe-societes-et-contrats-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>La cession d\u2019usufruit de droits sociaux rel\u00e8ve du seul droit fixe d\u2019enregistrement de 125 euros | FBT Avocats SA<\/title>\n<meta name=\"robots\" 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