{"id":677201,"date":"2026-04-25T02:24:11","date_gmt":"2026-04-25T00:24:11","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/arret-de-cassation-n-314483-2021-arret-de-taxation-doffice-justification-de-laccroissement-du-patrimoine-acquisition-dune-habitation-et-dun-terrain-a\/"},"modified":"2026-04-25T02:24:11","modified_gmt":"2026-04-25T00:24:11","slug":"arret-de-cassation-n-314483-2021-arret-de-taxation-doffice-justification-de-laccroissement-du-patrimoine-acquisition-dune-habitation-et-dun-terrain-a","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/arret-de-cassation-n-314483-2021-arret-de-taxation-doffice-justification-de-laccroissement-du-patrimoine-acquisition-dune-habitation-et-dun-terrain-a\/","title":{"rendered":"Arr\u00eat de cassation n\u00b0 314483 \/ 2021 – Arr\u00eat de taxation d\u2019office | Justification de l\u2019accroissement du patrimoine | Acquisition d\u2019une habitation et d\u2019un terrain \u00e0 construire"},"content":{"rendered":"
\n

Arr\u00eat de cassation n\u00b0 314483 du 01 d\u00e9cembre 2021 : Justification de l\u2019accroissement du patrimoine par des sommes provenant de l\u2019\u00e9pargne et de la vente de biens meubles ainsi que de la cession d\u2019un local d\u2019habitation. Le contribuable tax\u00e9 d\u2019office ne peut obtenir la d\u00e9charge ou la r\u00e9duction de l\u2019imp\u00f4t port\u00e9 \u00e0 sa charge qu\u2019en apportant la preuve de la sinc\u00e9rit\u00e9 de ses d\u00e9clarations, de ses ressources r\u00e9elles ou du caract\u00e8re exag\u00e9r\u00e9 de son imposition (article 65 \u2013 CDPF). – Tunisie<\/p>\n

\n

Sources officielles :<\/strong> consulter la page source<\/a><\/p>\n

Diwan.tn (fiches publiques de jurisprudence). Les cartes FR restent publiques, mais le detail documentaire reel passe par POST \/document\/<uuid> : les decisions recentes renvoient un JSON login\/subscribe sans authentification et les rares PDF gratuits publics testes sont des scans image-only non exploitables sans OCR. Source maintenue en metadata_only avec liens source.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Arr\u00eat de cassation n\u00b0 314483 du 01 d\u00e9cembre 2021 : Justification de l\u2019accroissement du patrimoine par des sommes provenant de l\u2019\u00e9pargne et de la vente de biens meubles ainsi que de la cession d\u2019un local d\u2019habitation. Le contribuable tax\u00e9 d\u2019office ne peut obtenir la d\u00e9charge ou la r\u00e9duction de l\u2019imp\u00f4t port\u00e9 \u00e0 sa charge qu\u2019en apportant la preuve de la sinc\u00e9rit\u00e9 de ses d\u00e9clarations, de ses ressources r\u00e9elles ou du caract\u00e8re exag\u00e9r\u00e9 de son imposition (article 65 \u2013 CDPF). – Tunisie<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[16318],"kji_court":[8423],"kji_chamber":[],"kji_year":[36297],"kji_subject":[7724],"kji_keyword":[36832,8683,8424,36831,7924],"kji_language":[7733],"class_list":["post-677201","kji_decision","type-kji_decision","status-publish","hentry","kji_country-tunisie","kji_court-cour-de-cassation","kji_year-36297","kji_subject-civil","kji_keyword-accroissement","kji_keyword-arret","kji_keyword-cassation","kji_keyword-justification","kji_keyword-office","kji_language-francais"],"yoast_head":"\nArr\u00eat de cassation n\u00b0 314483 \/ 2021 - Arr\u00eat de taxation d\u2019office | Justification de l\u2019accroissement du patrimoine | Acquisition d\u2019une habitation et d\u2019un terrain \u00e0 construire - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/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:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/arret-de-cassation-n-314483-2021-arret-de-taxation-doffice-justification-de-laccroissement-du-patrimoine-acquisition-dune-habitation-et-dun-terrain-a\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arr\u00eat de cassation n\u00b0 314483 \/ 2021 - Arr\u00eat de taxation d\u2019office | Justification de l\u2019accroissement du patrimoine | Acquisition d\u2019une habitation et d\u2019un terrain \u00e0 construire\" \/>\n<meta property=\"og:description\" content=\"Arr\u00eat de cassation n\u00b0 314483 du 01 d\u00e9cembre 2021 : Justification de l\u2019accroissement du patrimoine par des sommes provenant de l\u2019\u00e9pargne et de la vente de biens meubles ainsi que de la cession d\u2019un local d\u2019habitation. 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