eprintid: 50252
rev_number: 9
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dir: disk0/00/05/02/52
datestamp: 2025-01-29 11:08:14
lastmod: 2025-01-29 11:08:14
status_changed: 2025-01-29 11:08:14
type: article
metadata_visibility: show
creators_name: Leroy, Michel
creators_id: Michel.Leroy@ut-capitole.fr
creators_idrefppn: 162479476
creators_halaffid: 480290
title: Fiscalité successorale : libres propos sur le domaine d'application de l'article 774 bis du CGI
ispublished: pub
subjects: subjects_DROIT
subjects: subjects_DROIT4
subjects: subjects_DROIT44
abstract: L’article 774 bis du Code général des impôts, issu de la loi de finances pour 2024, doit-il être traité comme un texte sans importance, sanctionnant une stratégie pratiquement jamais mise en œuvre, ou faut-il, au contraire, craindre un domaine d’application plus large ? C’est à cette question que le présent article tente de répondre.
date: 2024-03-26
date_type: published
publisher: Gazette du Palais
faculty: droit
divisions: IDP
language: fr
has_fulltext: FALSE
view_date_year: 2024
full_text_status: none
publication: Gazette du Palais
number: N° 11
place_of_pub: Paris
pagerange: 39-42
refereed: TRUE
issn: 0242-6331
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citation:   Leroy, Michel <https://www.idref.fr/162479476>  (2024) Fiscalité successorale : libres propos sur le domaine d'application de l'article 774 bis du CGI.    Gazette du Palais (N° 11).  pp. 39-42.