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Le dernier édito du droit du patrimoine
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Pacte Dutreil : simplifier un traitement juridique semé d’embûches
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<h3 class="text-primary font-main text-2xl lg:text-[32px] mb-3 lg:leading-10">Un pas en avant, deux en arrière</h3>
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C’est parfois l’impression que donne le traitement légal et judiciaire du pacte Dutreil en France. Rappelons d’abord le principe et l’utilité de l’outil : il s’agit de diminuer l’impôt lors de la donation d’entreprises commerciales, artisanales agricoles ou libérales au bénéfice de ses enfants notamment (article 787 C du code général des impôts).
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<h3 class="text-primary font-main text-2xl lg:text-[32px] mb-3 lg:leading-10">Fiscalité : Redressement fiscal du contribuable bénéficiaire du dispositifs de réduction fiscale ISF / IFI pour investissement en PME</h3>
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Le dernier édito en droit de la famille
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Enfin un peu de sécurité juridique dans la contribution aux charges du mariage
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<h3 class="text-primary font-main text-2xl lg:text-[32px] mb-3 lg:leading-10">Une clarification salutaire</h3>
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Le financement de l’acquisition et des travaux d’un bien immobilier par des époux séparés de biens a fait couler beaucoup d’encre la dernière décennie. Et pour cause, la position très extensive de la notion de « contribution aux charges du ménage » retenue par la Cour de cassation à la suite de ces arrêts de 2013 a sérieusement mis à mal la protection des intérêts patrimoniaux et financiers de certains époux ayant souscrit ce régime matrimonial.
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Article 214 du Code civil - Sur la notion de contribution aux charges du mariages
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Cass. civ. 1ère, 27 janv. 2021, FS-P, n°19-26.140
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Il est impossible de déshériter ses enfants dit-on. C’est vrai. Encore faut-il réclamer sa part réservataire dans les délais. Le droit des successions est gouverné par un mécanisme fondamental visant à protéger les héritiers, essentiellement les enfants, en leur garantissant une part minimum dans la succession de leurs parents qui auraient fait preuve d’une trop grande générosité directe ou indirecte.
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Cass. civ. 1ère, 5 janv. 2023, n°21-13.151
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<h2 class="text-primary flex flex-col font-main !mt-0"><a href="#droit-des-successions" aria-hidden="true" class="aal_anchor" id="droit-des-successions"><svg aria-hidden="true" class="aal_svg" height="16" version="1.1" viewbox="0 0 16 16" width="16"><path fill-rule="evenodd" d="M4 9h1v1H4c-1.5 0-3-1.69-3-3.5S2.55 3 4 3h4c1.45 0 3 1.69 3 3.5 0 1.41-.91 2.72-2 3.25V8.59c.58-.45 1-1.27 1-2.09C10 5.22 8.98 4 8 4H4c-.98 0-2 1.22-2 2.5S3 9 4 9zm9-3h-1v1h1c1 0 2 1.22 2 2.5S13.98 12 13 12H9c-.98 0-2-1.22-2-2.5 0-.83.42-1.64 1-2.09V6.25c-1.09.53-2 1.84-2 3.25C6 11.31 7.55 13 9 13h4c1.45 0 3-1.69 3-3.5S14.5 6 13 6z"></path></svg></a>
<span class="topTitle text-sm lg:text-lg uppercase leading-none tracking-[2px]">Droit des</span>
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<a href="https://www.canopy-avocats.com/expertises/droit-des-successions/donations-anticipations/">Donations / anticipations</a><br><br><a href="https://www.canopy-avocats.com/expertises/droit-des-successions/successions-premieres-mesures/">Successions : premières mesures</a><br><br><a href="https://www.canopy-avocats.com/expertises/droit-des-successions/droits-des-heritiers-testament/">Droits des héritiers – testament</a><br><a href="https://www.canopy-avocats.com/expertises/droit-des-successions/droits-des-heritiers-testament/"><br></a><a href="https://www.canopy-avocats.com/expertises/reconstitution-de-la-succession/">Reconstitution de la succession</a><br><a href="https://www.canopy-avocats.com/expertises/reconstitution-de-la-succession/"><br></a><a href="https://www.canopy-avocats.com/expertises/droit-des-successions/declaration-de-la-succession/">Déclaration de la succession</a><br><a href="https://www.canopy-avocats.com/expertises/droit-des-successions/declaration-de-la-succession/"><br></a><a href="https://www.canopy-avocats.com/expertises/droit-des-successions/indivision-gestion-et-vente/">Indivision</a><br><br><a href="https://www.canopy-avocats.com/expertises/droit-des-successions/liquidation-et-partage-de-succession/">Liquidation et partage de succession</a>
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<h2 class="text-primary flex flex-col font-main !mt-0"><a href="#droit-du-patrimoine" aria-hidden="true" class="aal_anchor" id="droit-du-patrimoine"><svg aria-hidden="true" class="aal_svg" height="16" version="1.1" viewbox="0 0 16 16" width="16"><path fill-rule="evenodd" d="M4 9h1v1H4c-1.5 0-3-1.69-3-3.5S2.55 3 4 3h4c1.45 0 3 1.69 3 3.5 0 1.41-.91 2.72-2 3.25V8.59c.58-.45 1-1.27 1-2.09C10 5.22 8.98 4 8 4H4c-.98 0-2 1.22-2 2.5S3 9 4 9zm9-3h-1v1h1c1 0 2 1.22 2 2.5S13.98 12 13 12H9c-.98 0-2-1.22-2-2.5 0-.83.42-1.64 1-2.09V6.25c-1.09.53-2 1.84-2 3.25C6 11.31 7.55 13 9 13h4c1.45 0 3-1.69 3-3.5S14.5 6 13 6z"></path></svg></a>
<span class="topTitle text-sm lg:text-lg uppercase leading-none tracking-[2px]">Droit du</span>
<span class="title !mb-0">Patrimoine</span>
</h2>
</div>
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<a href="https://www.canopy-avocats.com/expertises/droit-du-patrimoine/structuration-et-optimisation-de-patrimoine/">Structuration et optimisation de patrimoine<br></a><br><a href="https://www.canopy-avocats.com/expertises/droit-du-patrimoine/constitution-de-societe-civile-ou-commerciale-de-patrimoine/">Constitution de société civile ou commerciale de patrimoine<br></a><br><a href="https://www.canopy-avocats.com/expertises/droit-du-patrimoine/gestion-et-contentieux-entre-associes-de-societes-civiles-sci-sc-dinvestissement-sc-financieres-etc/">Gestion et contentieux entre associés de sociétés civiles<br></a><br><a href="https://www.canopy-avocats.com/expertises/droit-du-patrimoine/fiscalite-personnelle/">Fiscalité personnelle</a>
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<h2 class="text-primary flex flex-col font-main !mt-0"><a href="#droit-de-la-protection" aria-hidden="true" class="aal_anchor" id="droit-de-la-protection"><svg aria-hidden="true" class="aal_svg" height="16" version="1.1" viewbox="0 0 16 16" width="16"><path fill-rule="evenodd" d="M4 9h1v1H4c-1.5 0-3-1.69-3-3.5S2.55 3 4 3h4c1.45 0 3 1.69 3 3.5 0 1.41-.91 2.72-2 3.25V8.59c.58-.45 1-1.27 1-2.09C10 5.22 8.98 4 8 4H4c-.98 0-2 1.22-2 2.5S3 9 4 9zm9-3h-1v1h1c1 0 2 1.22 2 2.5S13.98 12 13 12H9c-.98 0-2-1.22-2-2.5 0-.83.42-1.64 1-2.09V6.25c-1.09.53-2 1.84-2 3.25C6 11.31 7.55 13 9 13h4c1.45 0 3-1.69 3-3.5S14.5 6 13 6z"></path></svg></a>
<span class="topTitle text-sm lg:text-lg uppercase leading-none tracking-[2px]">Droit de la</span>
<span class="title !mb-0">Protection</span>
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<a href="https://www.canopy-avocats.com/expertises/droit-de-la-protection/mandat-de-protection-future/">Mandat de protection future<br></a><br><a href="https://www.canopy-avocats.com/expertises/droit-de-la-protection/sauvegarde-de-justice/">Sauvegarde de justice<br></a><br><a href="https://www.canopy-avocats.com/expertises/droit-de-la-protection/curatelle-et-tutelle-principe-et-designation/">Curatelle et tutelle : principe et désignation<br></a><br><a href="https://www.canopy-avocats.com/expertises/droit-de-la-protection/curatelle-et-tutelle-gestion/">Curatelle et tutelle : gestion<br></a><br><a href="https://www.canopy-avocats.com/expertises/droit-de-la-protection/curatelle-et-tutelle-contestations/">Curatelle et tutelle : contestations<br></a><br><a href="https://www.canopy-avocats.com/expertises/droit-de-la-protection/habilitation-familiale/">Habilitation familiale</a>
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<h2 class="text-primary flex flex-col font-main !mt-0"><a href="#droit-de-letat-civil" aria-hidden="true" class="aal_anchor" id="droit-de-letat-civil"><svg aria-hidden="true" class="aal_svg" height="16" version="1.1" viewbox="0 0 16 16" width="16"><path fill-rule="evenodd" d="M4 9h1v1H4c-1.5 0-3-1.69-3-3.5S2.55 3 4 3h4c1.45 0 3 1.69 3 3.5 0 1.41-.91 2.72-2 3.25V8.59c.58-.45 1-1.27 1-2.09C10 5.22 8.98 4 8 4H4c-.98 0-2 1.22-2 2.5S3 9 4 9zm9-3h-1v1h1c1 0 2 1.22 2 2.5S13.98 12 13 12H9c-.98 0-2-1.22-2-2.5 0-.83.42-1.64 1-2.09V6.25c-1.09.53-2 1.84-2 3.25C6 11.31 7.55 13 9 13h4c1.45 0 3-1.69 3-3.5S14.5 6 13 6z"></path></svg></a>
<span class="topTitle text-sm lg:text-lg uppercase leading-none tracking-[2px]">Droit de</span>
<span class="title !mb-0">l'Etat civil</span>
</h2>
</div>
<div class="content-text lg:leading-relaxed">
<div class="content">
<a href="https://www.canopy-avocats.com/expertises/etat-civil/changement-de-nom/">Changement de nom<br></a><br><a href="https://www.canopy-avocats.com/expertises/etat-civil/changement-de-prenom/">Changement de prénom<br></a><br><a href="https://www.canopy-avocats.com/expertises/etat-civil/nom-dusage-nom-demprunt-alias-pseudonymes/">Nom d’usage, nom d’emprunt, alias, pseudonymes</a>
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<span class="nb pb-2 font-main text-lg lg:text-2xl text-blue-100 border-b-4 border-primary uppercase">01</span>
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<h2 class="title"><a href="#guides-pratiques" aria-hidden="true" class="aal_anchor" id="guides-pratiques"><svg aria-hidden="true" class="aal_svg" height="16" version="1.1" viewbox="0 0 16 16" width="16"><path fill-rule="evenodd" d="M4 9h1v1H4c-1.5 0-3-1.69-3-3.5S2.55 3 4 3h4c1.45 0 3 1.69 3 3.5 0 1.41-.91 2.72-2 3.25V8.59c.58-.45 1-1.27 1-2.09C10 5.22 8.98 4 8 4H4c-.98 0-2 1.22-2 2.5S3 9 4 9zm9-3h-1v1h1c1 0 2 1.22 2 2.5S13.98 12 13 12H9c-.98 0-2-1.22-2-2.5 0-.83.42-1.64 1-2.09V6.25c-1.09.53-2 1.84-2 3.25C6 11.31 7.55 13 9 13h4c1.45 0 3-1.69 3-3.5S14.5 6 13 6z"></path></svg></a>Guides pratiques</h2>
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<div class="text text-grey-500">Nous avons entièrement et spécialement rédigé trois manuels dans le souci de satisfaire un des objectifs les plus nobles de notre métier : vulgariser et transmettre le savoir. Comme les avocats qui les ont rédigés, ce sont des Guides, des sources pratiques et intelligibles de connaissances. Ils sont structurés par étapes chronologiques pour vous permettre de mieux comprendre le processus dans lequel vous êtes engagé et trouver la réponse à la question que vous vous posez au moment de lire ces lignes. Ne les cherchez pas ailleurs, ils ne sont accessibles qu’ici !</div>
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<a href="https://www.canopy-avocats.com/guide/guide-du-divorce/"
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Guide de la famille et du divorce
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Guide des successions
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Notre veille juridique
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<div class="ml-2.5 text-sm text-primary font-extrabold uppercase">Droit de la famille</div>
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<h2 class="mt-1.5 mb-5 font-main text-1.5xl leading-7 text-primary">
<a href="https://www.canopy-avocats.com/jurisprudence/le-recours-au-divorce-accepte-les-difficultes-soulevees-par-la-reforme-du-divorce/" class="after:content-[''] after:w-full after:h-full after:absolute after:top-0 after:left-0">
Divorce : recours au divorce accepté
</a>
</h2>
<h3 class="mb-1 text-sm">Rép. min. n° 06417 : JO Sénat 3 août 2023</h3>
<p class="text-xs italic">Divorce – Séparation de corps</p>
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<div class="mt-auto">
<div class="date mt-6 py-2 px-1 bg-grey-200/30 text-xs leading-none text-grey-100">Publié le 05 Fév 2024</div>
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<div class="ml-2.5 text-sm text-primary font-extrabold uppercase">Procédure</div>
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<h2 class="mt-1.5 mb-5 font-main text-1.5xl leading-7 text-primary">
<a href="https://www.canopy-avocats.com/jurisprudence/la-confirmation-de-la-singularite-de-la-procedure-de-partage-judiciaire-en-appel/" class="after:content-[''] after:w-full after:h-full after:absolute after:top-0 after:left-0">
La confirmation de la singularité de la procédure de partage judiciaire en appel
</a>
</h2>
<h3 class="mb-1 text-sm">Cass. civ. 1ère, 9 juin 2022, RG n°20-20.688</h3>
<p class="text-xs italic">Liquidation et partage de successions</p>
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<div class="date mt-6 py-2 px-1 bg-grey-200/30 text-xs leading-none text-grey-100">Publié le 25 Jan 2024</div>
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<span class="w-5 h-2.5"
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<div class="ml-2.5 text-sm text-primary font-extrabold uppercase">Droit des successions</div>
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<h2 class="mt-1.5 mb-5 font-main text-1.5xl leading-7 text-primary">
<a href="https://www.canopy-avocats.com/jurisprudence/testament-olographe-non-date-et-redige-au-dos-dun-releve-de-compte/" class="after:content-[''] after:w-full after:h-full after:absolute after:top-0 after:left-0">
Testament olographe non daté et rédigé au dos d’un relevé de compte
</a>
</h2>
<h3 class="mb-1 text-sm">Cass. civ. 2e, 22 nov. 2023, n°21-17.524</h3>
<p class="text-xs italic">Liquidation et partage de successions, Anticipations de successions</p>
</div>
<div class="mt-auto">
<div class="date mt-6 py-2 px-1 bg-grey-200/30 text-xs leading-none text-grey-100">Publié le 25 Jan 2024</div>
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<span class="w-5 h-2.5"
style=background-color:></span>
<div class="ml-2.5 text-sm text-primary font-extrabold uppercase">Procédure</div>
</div>
<div class="mt-2.5 border-t border-grey-200/80 text-grey-100">
<h2 class="mt-1.5 mb-5 font-main text-1.5xl leading-7 text-primary">
<a href="https://www.canopy-avocats.com/jurisprudence/recevabilite-de-la-preuve-illicite-en-droit-civil-lilliceite-ou-la-deloyaute-dans-lobtention-ou-la-production-dun-moyen-de-preuve-ne-conduit-pas-necessairement-a-lecarter-des-debats/" class="after:content-[''] after:w-full after:h-full after:absolute after:top-0 after:left-0">
Recevabilité de la preuve illicite en droit civil : L'illicéité ou la déloyauté dans l'obtention ou la production d'un moyen de preuve ne conduit pas nécessairement à l'écarter des débats
</a>
</h2>
<h3 class="mb-1 text-sm">Cass. ass. plén., 22 déc. 2023, n°20-20.648</h3>
<p class="text-xs italic">Procédure et pratiques professionnelles</p>
</div>
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<div class="date mt-6 py-2 px-1 bg-grey-200/30 text-xs leading-none text-grey-100">Publié le 23 Jan 2024</div>
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Les actualités du cabinet
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<a href="https://www.canopy-avocats.com/news/majeurs-proteges-et-successions-dans-les-medias-une-tentative-dobjectivisation/" class="after:content-[''] after:w-full after:h-full after:absolute after:top-0">
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<h2 class="mt-3 mb-5 font-main text-2xl leading-7 text-primary">Majeurs protégés et successions dans les médias : une tentative d'objectivisation</h2>
<p class="text-sm"><p>Les difficultés de M. Delon s’expriment avec fracas en ce début d’année 2024. Derrière le bruit des médias, quels sont les enjeux réels de ce conflit ? Nous tentons une analyse juridique des éléments glanés dans la presse généraliste pour offrir les clés d’une lecture objectivée, mais vulgarisée de la situation.</p></p>
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<span class="text-blue-100">Articles de presse</span>
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<span class="date text">2 avril 2024</span>
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<h2 class="mt-3 mb-5 font-main text-2xl leading-7 text-primary">Protéger ses liquidités contre l'inflation</h2>
<p class="text-sm"><p>Pour protéger vos liquidités face à l’inflation, découvrez les conseils pratiques donnés par Maître Nicolas Graftieaux dans cet article paru au sein du magazine « Mieux Vivre Votre Argent ».</p></p>
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<span class="text-blue-100">Interview</span>
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<span class="date text">10 novembre 2023</span>
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<h2 class="mt-3 mb-5 font-main text-2xl leading-7 text-primary">Quand un héritier accepte la succession... avant de découvrir l'existence d'une dette de plus de 360 000 euros</h2>
<p class="text-sm"><p>Après avoir accepté la succession de leur père, des enfants apprennent qu’il avait une dette importante. Ils demandent à entre être déchargés car ils ne sont que nus-propriétaires, jusqu’au décès de leur mère.</p></p>
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<span class="text-blue-100">Interview</span>
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<span class="date text">23 octobre 2023</span>
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