{"id":719937,"date":"2026-04-28T04:36:16","date_gmt":"2026-04-28T02:36:16","guid":{"rendered":"https:\/\/kohenavocats.com\/arret-c-231-19-du-2020-07-02\/"},"modified":"2026-04-28T04:36:16","modified_gmt":"2026-04-28T02:36:16","slug":"arret-c-231-19-du-2020-07-02","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/","title":{"rendered":"Arr\u00eat C-231\/19 du 2020-07-02"},"content":{"rendered":"<div class='article-content'>\n<p>La Cour de justice de l&#8217;Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 2 juillet 2020 un arr\u00eat pr\u00e9judiciel sur l&#8217;interpr\u00e9tation de l&#8217;article 135, paragraphe 1, sous g), de la directive TVA. Une soci\u00e9t\u00e9 de gestion de fonds utilisait une plateforme informatique unique fournie par un tiers pour g\u00e9rer \u00e0 la fois des fonds communs de placement et d&#8217;autres fonds. L&#8217;administration fiscale refusait l&#8217;exon\u00e9ration partielle de TVA pour la partie des services affect\u00e9e aux fonds communs de placement. La question portait sur le traitement fiscal d&#8217;une prestation unique \u00e0 usage mixte. La Cour a jug\u00e9 qu&#8217;une telle prestation unique ne rel\u00e8ve pas de l&#8217;exon\u00e9ration pr\u00e9vue par cette disposition.<\/p>\n<p>I. L&#8217;impossibilit\u00e9 d&#8217;une ventilation fiscale d&#8217;une prestation unique<\/p>\n<p>La qualification de prestation unique interdit tout traitement fiscal diff\u00e9renci\u00e9 de ses \u00e9l\u00e9ments constitutifs. La Cour rappelle que <em>&#8220;cette op\u00e9ration doit \u00eatre soumise \u00e0 un seul et m\u00eame taux de TVA&#8221;<\/em> (point 35). Une ventilation au prorata de l&#8217;utilisation pour les fonds communs de placement serait contraire \u00e0 la fonctionnalit\u00e9 du syst\u00e8me de la TVA. Cette solution s&#8217;impose car la d\u00e9composition artificielle d&#8217;une prestation unique est prohib\u00e9e par la jurisprudence constante de la Cour. Le sens de cette r\u00e8gle est de pr\u00e9server la coh\u00e9rence du r\u00e9gime de la taxe sur la valeur ajout\u00e9e. La valeur de cet arr\u00eat r\u00e9side dans le refus d&#8217;\u00e9tendre aux prestations uniques la solution retenue pour les groupements autonomes.<\/p>\n<p>II. L&#8217;absence de sp\u00e9cificit\u00e9 de la prestation pour les fonds communs de placement<\/p>\n<p>La prestation de services en cause ne peut \u00eatre qualifi\u00e9e d&#8217;op\u00e9ration exon\u00e9r\u00e9e car elle n&#8217;est pas sp\u00e9cifique \u00e0 la gestion des fonds communs de placement. La Cour souligne que le service <em>&#8220;peut \u00eatre indiff\u00e9remment utilis\u00e9 pour la gestion de fonds communs de placement et pour celle d&#8217;autres fonds&#8221;<\/em> (point 48). Cette absence de sp\u00e9cificit\u00e9 exclut que la prestation forme un ensemble distinct destin\u00e9 \u00e0 des fonctions essentielles de la gestion de ces fonds. Le sens de cette condition est de garantir une interpr\u00e9tation stricte des exon\u00e9rations, conform\u00e9ment \u00e0 la jurisprudence. La port\u00e9e de cet arr\u00eat est d&#8217;emp\u00eacher qu&#8217;une plateforme polyvalente b\u00e9n\u00e9ficie de l&#8217;exon\u00e9ration pour son usage partiel.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Cour de justice de l&#8217;Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 2 juillet 2020 un arr\u00eat pr\u00e9judiciel sur l&#8217;interpr\u00e9tation de l&#8217;article 135,&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":4880,"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":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7594,7595],"tags":[],"class_list":["post-719937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cjue","category-droit-europeen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Arr\u00eat C-231\/19 du 2020-07-02 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"La Cour de justice de l&#039;Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 2 juillet 2020 un arr\u00eat pr\u00e9judiciel sur l&#039;interpr\u00e9tation de l&#039;article 135,...\" \/>\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\/arret-c-231-19-du-2020-07-02\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arr\u00eat C-231\/19 du 2020-07-02\" \/>\n<meta property=\"og:description\" content=\"La Cour de justice de l&#039;Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 2 juillet 2020 un arr\u00eat pr\u00e9judiciel sur l&#039;interpr\u00e9tation de l&#039;article 135,...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-28T02:36:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"6240\" \/>\n\t<meta property=\"og:image:height\" content=\"4160\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Kohen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kohen\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\"},\"headline\":\"Arr\u00eat C-231\\\/19 du 2020-07-02\",\"datePublished\":\"2026-04-28T02:36:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/\"},\"wordCount\":407,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp\",\"articleSection\":[\"CJUE\",\"Droit europ\u00e9en\"],\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/#respond\"]}],\"citation\":\"Arr\u00eat C-231\\\/19 du 2020-07-02\",\"about\":[{\"@type\":\"Thing\",\"name\":\"CJUE\"},{\"@type\":\"Thing\",\"name\":\"Droit europ\u00e9en\"}],\"dateModified\":\"2026-04-28T02:36:16+00:00\",\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".article-content > p:first-of-type\"]}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/\",\"name\":\"Arr\u00eat C-231\\\/19 du 2020-07-02 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp\",\"datePublished\":\"2026-04-28T02:36:16+00:00\",\"description\":\"La Cour de justice de l'Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 2 juillet 2020 un arr\u00eat pr\u00e9judiciel sur l'interpr\u00e9tation de l'article 135,...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp\",\"width\":6240,\"height\":4160},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/arret-c-231-19-du-2020-07-02\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Arr\u00eat C-231\\\/19 du 2020-07-02\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\",\"name\":\"Kohen\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"caption\":\"Kohen\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/hassan-kohen-448548192\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@Kohen-Avocats\"],\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/author\\\/kohenmlk\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Arr\u00eat C-231\/19 du 2020-07-02 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","description":"La Cour de justice de l'Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 2 juillet 2020 un arr\u00eat pr\u00e9judiciel sur l'interpr\u00e9tation de l'article 135,...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/","og_locale":"zh_CN","og_type":"article","og_title":"Arr\u00eat C-231\/19 du 2020-07-02","og_description":"La Cour de justice de l'Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 2 juillet 2020 un arr\u00eat pr\u00e9judiciel sur l'interpr\u00e9tation de l'article 135,...","og_url":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","article_published_time":"2026-04-28T02:36:16+00:00","og_image":[{"width":6240,"height":4160,"url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp","type":"image\/webp"}],"author":"Kohen","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"Kohen","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"2 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/#article","isPartOf":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/"},"author":{"name":"Kohen","@id":"https:\/\/kohenavocats.com\/zh-hans\/#\/schema\/person\/761c9ba54fa1ca84d405cef0831ff751"},"headline":"Arr\u00eat C-231\/19 du 2020-07-02","datePublished":"2026-04-28T02:36:16+00:00","mainEntityOfPage":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/"},"wordCount":407,"commentCount":0,"publisher":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#organization"},"image":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp","articleSection":["CJUE","Droit europ\u00e9en"],"inLanguage":"zh-Hans","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/#respond"]}],"citation":"Arr\u00eat C-231\/19 du 2020-07-02","about":[{"@type":"Thing","name":"CJUE"},{"@type":"Thing","name":"Droit europ\u00e9en"}],"dateModified":"2026-04-28T02:36:16+00:00","speakable":{"@type":"SpeakableSpecification","cssSelector":[".article-content > p:first-of-type"]}},{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/","url":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/","name":"Arr\u00eat C-231\/19 du 2020-07-02 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/#primaryimage"},"image":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp","datePublished":"2026-04-28T02:36:16+00:00","description":"La Cour de justice de l'Union europ\u00e9enne, premi\u00e8re chambre, a rendu le 2 juillet 2020 un arr\u00eat pr\u00e9judiciel sur l'interpr\u00e9tation de l'article 135,...","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/#primaryimage","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp","width":6240,"height":4160},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/zh-hans\/arret-c-231-19-du-2020-07-02\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.com\/zh-hans\/"},{"@type":"ListItem","position":2,"name":"Arr\u00eat C-231\/19 du 2020-07-02"}]},{"@type":"WebSite","@id":"https:\/\/kohenavocats.com\/zh-hans\/#website","url":"https:\/\/kohenavocats.com\/zh-hans\/","name":"Kohen Avocats","description":"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.","publisher":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/zh-hans\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/zh-hans\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/zh-hans\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/kohenavocats.com\/zh-hans\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/kohenavocats.com\/zh-hans\/#\/schema\/person\/761c9ba54fa1ca84d405cef0831ff751","name":"Kohen","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","caption":"Kohen"},"sameAs":["https:\/\/www.linkedin.com\/in\/hassan-kohen-448548192\/","https:\/\/www.youtube.com\/@Kohen-Avocats"],"url":"https:\/\/kohenavocats.com\/zh-hans\/author\/kohenmlk\/"}]}},"jetpack_featured_media_url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-h5RH0srRrwY-unsplash.webp","jetpack_likes_enabled":false,"jetpack_shortlink":"https:\/\/wp.me\/peCrII-31hT","jetpack-related-posts":[{"id":274844,"url":"https:\/\/kohenavocats.com\/zh-hans\/cour-de-justice-de-lunion-europeenne-le-18-novembre-2020-nc-77-19\/","url_meta":{"origin":719937,"position":0},"title":"Cour de justice de l&#8217;Union europ\u00e9enne, le 18 novembre 2020, n\u00b0C-77\/19","author":"Kohen","date":"2026\u5e741\u670811\u65e5","format":false,"excerpt":"La Cour de justice de l\u2019Union europ\u00e9enne a rendu, \u2026","rel":"","context":"\u5728\u201cCour de justice de l'Union europeenne\u201d\u4e2d","block_context":{"text":"Cour de justice de l'Union europeenne","link":"https:\/\/kohenavocats.com\/category\/cour-de-justice-de-lunion-europeenne\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jez-timms-8muUTAmcWU4-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jez-timms-8muUTAmcWU4-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jez-timms-8muUTAmcWU4-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jez-timms-8muUTAmcWU4-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jez-timms-8muUTAmcWU4-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jez-timms-8muUTAmcWU4-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":214410,"url":"https:\/\/kohenavocats.com\/zh-hans\/cour-de-justice-de-lunion-europeenne-le-4-octobre-2017-nc-273-16\/","url_meta":{"origin":719937,"position":1},"title":"Cour de justice de l&#8217;Union europ\u00e9enne, le 4 octobre 2017, n\u00b0C-273\/16","author":"Kohen","date":"2025\u5e7412\u670825\u65e5","format":false,"excerpt":"Par un arr\u00eat du 4 octobre 2017, la Cour de justice\u2026","rel":"","context":"\u5728\u201c6908\u201d\u4e2d","block_context":{"text":"6908","link":"https:\/\/kohenavocats.com\/category\/6908\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-6QR1fxoLiDQ-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-6QR1fxoLiDQ-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-6QR1fxoLiDQ-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-6QR1fxoLiDQ-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-6QR1fxoLiDQ-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-6QR1fxoLiDQ-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":210879,"url":"https:\/\/kohenavocats.com\/zh-hans\/cour-de-justice-de-lunion-europeenne-le-25-mars-2021-nc-907-19\/","url_meta":{"origin":719937,"position":2},"title":"Cour de justice de l&#8217;Union europ\u00e9enne, le 25 mars 2021, n\u00b0C-907\/19","author":"Kohen","date":"2025\u5e7412\u670823\u65e5","format":false,"excerpt":"Par un arr\u00eat en date du 25 mars 2021, la Cour de j\u2026","rel":"","context":"\u5728\u201cCour de justice de l'Union europeenne\u201d\u4e2d","block_context":{"text":"Cour de justice de l'Union europeenne","link":"https:\/\/kohenavocats.com\/category\/cour-de-justice-de-lunion-europeenne\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luis-cortes-m92ge4NGDIM-unsplash-1.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luis-cortes-m92ge4NGDIM-unsplash-1.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luis-cortes-m92ge4NGDIM-unsplash-1.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luis-cortes-m92ge4NGDIM-unsplash-1.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luis-cortes-m92ge4NGDIM-unsplash-1.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/luis-cortes-m92ge4NGDIM-unsplash-1.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":243309,"url":"https:\/\/kohenavocats.com\/zh-hans\/cour-de-justice-de-lunion-europeenne-le-2-juillet-2020-nc-231-19\/","url_meta":{"origin":719937,"position":3},"title":"Cour de justice de l&#8217;Union europ\u00e9enne, le 2 juillet 2020, n\u00b0C-231\/19","author":"Kohen","date":"2026\u5e741\u67084\u65e5","format":false,"excerpt":"La Cour de justice de l\u2019Union europ\u00e9enne, par un a\u2026","rel":"","context":"\u5728\u201cCour de justice de l'Union europeenne\u201d\u4e2d","block_context":{"text":"Cour de justice de l'Union europeenne","link":"https:\/\/kohenavocats.com\/category\/cour-de-justice-de-lunion-europeenne\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/robert-ruggiero-cIGWrsKV_1I-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/robert-ruggiero-cIGWrsKV_1I-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/robert-ruggiero-cIGWrsKV_1I-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/robert-ruggiero-cIGWrsKV_1I-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/robert-ruggiero-cIGWrsKV_1I-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/robert-ruggiero-cIGWrsKV_1I-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/posts\/719937","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/users\/232070755"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=719937"}],"version-history":[{"count":0,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/posts\/719937\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/media\/4880"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=719937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=719937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=719937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}