{"id":654419,"date":"2026-04-23T03:29:18","date_gmt":"2026-04-23T01:29:18","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-nanterre-le-12-mars-2025-n24-03451\/"},"modified":"2026-04-23T03:29:18","modified_gmt":"2026-04-23T01:29:18","slug":"tribunal-judiciaire-de-nanterre-le-12-mars-2025-n24-03451","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/tr\/tribunal-judiciaire-de-nanterre-le-12-mars-2025-n24-03451\/","title":{"rendered":"Tribunal judiciaire de Nanterre, le 12 mars 2025, n\u00b024\/03451"},"content":{"rendered":"
\n

Le tribunal administratif de Paris, par un jugement du 12 mars 2025, a examin\u00e9 un litige fiscal opposant l’administration \u00e0 des contribuables. Ces derniers contestaient une rectification pour insuffisance de prix portant sur une donation-partage de parts sociales. Ils soulevaient des moyens sur la surface, les termes de comparaison, les abattements, une contre-\u00e9valuation, un passif et une majoration pour manquement d\u00e9lib\u00e9r\u00e9. Le tribunal a rejet\u00e9 l’ensemble de leurs demandes et confirm\u00e9 le redressement.<\/p>\n

Le contr\u00f4le de la m\u00e9thode comparative par l’administration<\/p>\n

Le tribunal rappelle d’abord le cadre l\u00e9gal de la rectification pour insuffisance de prix. L’article L. 17 du livre des proc\u00e9dures fiscales en fixe le principe, en renvoyant \u00e0 la valeur v\u00e9nale r\u00e9elle du bien. Cette notion est d\u00e9finie par la jurisprudence comme “le prix qui pourrait en \u00eatre obtenu par le jeu de l’offre et de la demande dans un march\u00e9 r\u00e9el, compte tenu de leur situation de fait et de droit \u00e0 cette date” (Com., 3 juin 2014, n\u00b013-18.180). La charge de la preuve de l’insuffisance incombe \u00e0 l’administration, qui doit justifier son \u00e9valuation. Elle doit le faire “au moyen d’\u00e9l\u00e9ments de comparaison tir\u00e9s de la cession, avant la mutation litigieuse, de biens intrins\u00e8quement similaires” (Com. 28 janv. 1992, n\u00b0 89-19.385). Le tribunal pr\u00e9cise que cette similarit\u00e9 intrins\u00e8que n’exige pas une identit\u00e9 parfaite entre les biens. Cette exigence a \u00e9t\u00e9 r\u00e9cemment rappel\u00e9e par la Cour d’appel de Paris, le 3 f\u00e9vrier 2025, n\u00b022\/18011, qui a jug\u00e9 que les termes de comparaison devaient \u00eatre “tir\u00e9s de la cession, contemporaine du fait g\u00e9n\u00e9rateur, de biens intrins\u00e8quement similaires d’un point de vue physique, juridique et g\u00e9ographique mais non strictement identiques au bien en cause, dans le temps, l’environnement et dans l’emplacement.” (Cour d’appel de Paris, le 3 f\u00e9vrier 2025, n\u00b022\/18011). Le tribunal applique strictement ce principe pour examiner les moyens des contribuables. Concernant la surface, il \u00e9carte leur argument car l’administration a utilis\u00e9 la surface utile, diff\u00e9rente de la surface habitable invoqu\u00e9e par eux. Sur les termes de comparaison, il rel\u00e8ve que les biens retenus pr\u00e9sentent une surface extr\u00eamement proche, un secteur g\u00e9ographique \u00e9quivalent et une facture tr\u00e8s similaire. La diff\u00e9rence d’une pi\u00e8ce sur certains lots ne suffit pas \u00e0 remettre en cause leur similarit\u00e9 intrins\u00e8que, le nombre de pi\u00e8ces \u00e9tant un \u00e9l\u00e9ment modulable. Enfin, la contre-\u00e9valuation produite par les contribuables est rejet\u00e9e car ses termes de comparaison, notamment des immeubles anciens non r\u00e9nov\u00e9s, ne sont pas intrins\u00e8quement similaires aux biens litigieux. Ce contr\u00f4le rigoureux consolide la s\u00e9curit\u00e9 juridique de la m\u00e9thode comparative. Il rappelle que l’administration doit fonder son redressement sur des \u00e9l\u00e9ments objectifs et pertinents. Inversement, le contribuable qui conteste cette \u00e9valuation ou propose une contre-expertise doit respecter les m\u00eames exigences de similarit\u00e9 intrins\u00e8que pour \u00eatre recevable.<\/p>\n

L’appr\u00e9ciation souveraine des \u00e9l\u00e9ments de valorisation et du manquement d\u00e9lib\u00e9r\u00e9<\/p>\n

Le tribunal exerce ensuite son pouvoir souverain d’appr\u00e9ciation sur les autres \u00e9l\u00e9ments de la valorisation. Il examine successivement chaque abattement sollicit\u00e9 par les contribuables. Pour la d\u00e9tention indirecte, il estime que la m\u00e9thode de valorisation utilis\u00e9e par l’administration a d\u00e9j\u00e0 int\u00e9gr\u00e9 une pond\u00e9ration rendant une d\u00e9cote superflue. La m\u00e9sentence all\u00e9gu\u00e9e n’est pas d\u00e9montr\u00e9e. Pour la d\u00e9cote pour location, le taux de 15% appliqu\u00e9 aux appartements lui para\u00eet suffisant et justifi\u00e9 par la nature contraignante des baux r\u00e9gis par la loi de 1989. Concernant la v\u00e9tust\u00e9, il juge que les \u00e9l\u00e9ments produits, comme l’anciennet\u00e9 de la r\u00e9novation ou des photos de fa\u00e7ade, sont insuffisants. Aucun clich\u00e9 de l’int\u00e9rieur ni preuve d’insalubrit\u00e9 au jour de la donation n’est rapport\u00e9. Pour les litiges sur les parkings, aucune pi\u00e8ce n’est produite. Enfin, l’abattement pour d\u00e9tention en bloc est refus\u00e9 pour les parkings car ils avaient \u00e9t\u00e9 acquis \u00e0 des prix individualis\u00e9s et pouvaient \u00eatre c\u00e9d\u00e9s s\u00e9par\u00e9ment. Le tribunal rejette \u00e9galement l’existence d’un passif \u00e0 d\u00e9duire. Bien qu’un remboursement d’emprunt soit attest\u00e9, les propres d\u00e9clarations ant\u00e9rieures du g\u00e9rant \u00e9tablissent que cette dette \u00e9tait \u00e9teinte avant la donation. Sur la majoration de 40% pour manquement d\u00e9lib\u00e9r\u00e9, le tribunal proc\u00e8de \u00e0 une analyse concr\u00e8te de l’\u00e9l\u00e9ment intentionnel. Il rel\u00e8ve l’\u00e9cart consid\u00e9rable entre la valeur d\u00e9clar\u00e9e des parts, infinit\u00e9simale, et la valeur r\u00e9elle du patrimoine de la SCI, importante et sans dette. Les contribuables, associ\u00e9s et pour l’un d’eux g\u00e9rant, ne pouvaient ignorer cette disproportion flagrante. Ils ne peuvent se pr\u00e9valoir du travail du notaire sans en apporter la preuve. Le tribunal constate ainsi un manquement d\u00e9lib\u00e9r\u00e9 au sens de l’article 1729 du CGI. Cette analyse renforce l’effectivit\u00e9 de la sanction pour fraude fiscale. Elle d\u00e9montre que l’intention dolosive peut \u00eatre d\u00e9duite de circonstances objectives et de l’\u00e9cart massif entre d\u00e9claration et r\u00e9alit\u00e9. Elle rappelle aussi que la qualit\u00e9 d’associ\u00e9 ou de g\u00e9rant implique une connaissance minimale de la valeur du patrimoine social.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le tribunal administratif de Paris, par un jugement du 12 mars 2025, a examin\u00e9 un litige fiscal opposant l’administration \u00e0 des contribuables. Ces derniers c…<\/p>\n","protected":false},"author":232070755,"featured_media":9725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"judilibre","_kj_official_id":"68dd83d6548223b2c7ac3b35","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/68dd83d6548223b2c7ac3b35","_kj_judilibre_id":"68dd83d6548223b2c7ac3b35","_kj_jur":"Tribunal judiciaire","_kj_lieu":"Tribunal judiciaire de Nanterre","_kj_chambre":"1\u00e8re Chambre","_kj_rg":"24\/03451","_kj_date":"2025-10-01","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-654419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nTribunal judiciaire de Nanterre, le 12 mars 2025, n\u00b024\/03451 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le tribunal administratif de Paris, par un jugement du 12 mars 2025, a examin\u00e9 un litige fiscal opposant l'administration \u00e0 des contribuables. 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L\u2019administration fiscale avait rectifi\u00e9...","rel":"","context":""Cour d'appel" i\u00e7inde","block_context":{"text":"Cour d'appel","link":"https:\/\/kohenavocats.com\/category\/cour-dappel\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/roman-kraft-X1exjxxBho4-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/roman-kraft-X1exjxxBho4-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/roman-kraft-X1exjxxBho4-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/roman-kraft-X1exjxxBho4-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/roman-kraft-X1exjxxBho4-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/roman-kraft-X1exjxxBho4-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/posts\/654419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/users\/232070755"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/comments?post=654419"}],"version-history":[{"count":0,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/posts\/654419\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/media\/9725"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/media?parent=654419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/categories?post=654419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/tags?post=654419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}