{"id":678000,"date":"2026-04-25T04:58:43","date_gmt":"2026-04-25T02:58:43","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/arret-de-cassation-n-313707-2021-verification-preliminaire-de-la-situation-fiscale-acquisition-de-biens-immobiliers-agriculteur-activite-agricole-justification-de-laccroisse\/"},"modified":"2026-04-25T04:58:43","modified_gmt":"2026-04-25T02:58:43","slug":"arret-de-cassation-n-313707-2021-verification-preliminaire-de-la-situation-fiscale-acquisition-de-biens-immobiliers-agriculteur-activite-agricole-justification-de-laccroisse","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/arret-de-cassation-n-313707-2021-verification-preliminaire-de-la-situation-fiscale-acquisition-de-biens-immobiliers-agriculteur-activite-agricole-justification-de-laccroisse\/","title":{"rendered":"Arr\u00eat de cassation n\u00b0 313707 \/ 2021 – V\u00e9rification pr\u00e9liminaire de la situation fiscale | Acquisition de biens immobiliers | Agriculteur \/ Activit\u00e9 agricole | Justification de l\u2019accroissement du patrimoine | Balance des ressources et emplois"},"content":{"rendered":"
\n

Arr\u00eat de cassation n\u00b0 313707 du 11 novembre 2021 : L\u2019accroissement du patrimoine peut \u00eatre justifi\u00e9 par des revenus imposables r\u00e9alis\u00e9s durant la p\u00e9riode prescrite, \u00e0 condition que ces revenus soient d\u00e9clar\u00e9s et ayant subi l\u2019imp\u00f4t . 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 du CDPF). L\u2019\u00e9valuation forfaitaire selon les d\u00e9penses personnelles ostensibles et notoires ou selon l\u2019accroissement du patrimoine est applicable \u00e0 tout contribuable tant qu\u2019il n\u2019a pas justifi\u00e9 des origines de financement de ses d\u00e9penses ou de l\u2019accroissement de sa fortune. (Article 43 \u2013 code IRPP & IS Article 65 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 313707 du 11 novembre 2021 : L\u2019accroissement du patrimoine peut \u00eatre justifi\u00e9 par des revenus imposables r\u00e9alis\u00e9s durant la p\u00e9riode prescrite, \u00e0 condition que ces revenus soient d\u00e9clar\u00e9s et ayant subi l\u2019imp\u00f4t . 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 du CDPF). L\u2019\u00e9valuation forfaitaire selon les d\u00e9penses personnelles ostensibles et notoires ou selon l\u2019accroissement du patrimoine est applicable \u00e0 tout contribuable tant qu\u2019il n\u2019a pas justifi\u00e9 des origines de financement de ses d\u00e9penses ou de l\u2019accroissement de sa fortune. (Article 43 \u2013 code IRPP & IS Article 65 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":[36832,8683,7735,8424,37032],"kji_language":[7733],"class_list":["post-678000","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-article","kji_keyword-cassation","kji_keyword-patrimoine","kji_language-francais"],"yoast_head":"\nArr\u00eat de cassation n\u00b0 313707 \/ 2021 - V\u00e9rification pr\u00e9liminaire de la situation fiscale | Acquisition de biens immobiliers | Agriculteur \/ Activit\u00e9 agricole | Justification de l\u2019accroissement du patrimoine | Balance des ressources et emplois - 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-313707-2021-verification-preliminaire-de-la-situation-fiscale-acquisition-de-biens-immobiliers-agriculteur-activite-agricole-justification-de-laccroisse\/\" \/>\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 313707 \/ 2021 - V\u00e9rification pr\u00e9liminaire de la situation fiscale | Acquisition de biens immobiliers | Agriculteur \/ Activit\u00e9 agricole | Justification de l\u2019accroissement du patrimoine | Balance des ressources et emplois\" \/>\n<meta property=\"og:description\" content=\"Arr\u00eat de cassation n\u00b0 313707 du 11 novembre 2021 : L\u2019accroissement du patrimoine peut \u00eatre justifi\u00e9 par des revenus imposables r\u00e9alis\u00e9s durant la p\u00e9riode prescrite, \u00e0 condition que ces revenus soient d\u00e9clar\u00e9s et ayant subi l\u2019imp\u00f4t . 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