{"version":"1.0","provider_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","provider_url":"https:\/\/kohenavocats.com\/tr\/","author_name":"Ma\u00eetre Hassan Kohen","author_url":"https:\/\/kohenavocats.com\/tr\/author\/hassankohen\/","title":"La requalification fiscale des cessions de titres de soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re : port\u00e9e et limites de la fiction de l'article 726 du CGI","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"uvsXi4CTAt\"><a href=\"https:\/\/kohenavocats.com\/tr\/societe-preponderance-immobiliere-cession-titres-article-726-cgi\/\">La requalification fiscale des cessions de titres de soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re : port\u00e9e et limites de la fiction de l&#8217;article 726 du CGI<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/kohenavocats.com\/tr\/societe-preponderance-immobiliere-cession-titres-article-726-cgi\/embed\/#?secret=uvsXi4CTAt\" width=\"600\" height=\"338\" title=\"&#8220;La requalification fiscale des cessions de titres de soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re : port\u00e9e et limites de la fiction de l&#8217;article 726 du CGI&#8221; &#8212; Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" data-secret=\"uvsXi4CTAt\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/kohenavocats.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/07\/lucie-morel-DsWjM4iOmyA-unsplash.webp","thumbnail_width":6000,"thumbnail_height":3376,"description":"La requalification fiscale des cessions de titres de soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re : port\u00e9e et limites de la fiction de l&#8217;article 726 du CGI La cession de droits sociaux constitue, en droit fiscal fran\u00e7ais, une op\u00e9ration dont le traitement varie consid\u00e9rablement selon la nature de la soci\u00e9t\u00e9 dont les titres sont c\u00e9d\u00e9s. L\u00e0 o\u00f9 une [&hellip;]"}