{"id":215416,"date":"2024-02-20T09:34:49","date_gmt":"2024-02-20T08:34:49","guid":{"rendered":"https:\/\/group-gac.com\/?p=215416"},"modified":"2024-03-25T10:09:52","modified_gmt":"2024-03-25T09:09:52","slug":"jurisprudence-sur-la-definition-des-contours-de-labus-de-droit","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/jurisprudence-on-the-definition-of-the-contours-of-labus-de-droit\/","title":{"rendered":"Case law on the definition of abuse de droit"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"215416\" class=\"elementor elementor-215416\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1b8fab1 e-con-full e-flex e-con e-child\" data-id=\"1b8fab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c09d6e elementor-widget elementor-widget-text-editor\" data-id=\"0c09d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In this December 2023 ruling (Conseil d'Etat, 9\u00e8me - 10\u00e8me chambres r\u00e9unies, 12\/12\/2023, 470038), the judges of the Conseil d'Etat ruled that <strong>the fact that the advantages obtained by an abuse of rights could have been achieved by a \"legal\" means does not prevent the abuse of rights from being characterized as such<\/strong>.\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3a6178 e-flex e-con-boxed e-con e-child\" data-id=\"a3a6178\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6dca6c4 e-con-full e-flex e-con e-child\" data-id=\"6dca6c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c19eb7 elementor-widget elementor-widget-text-editor\" data-id=\"2c19eb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>\"it follows from what was said in point 2 above that in holding that the fact that Mr. A... could have, by making tax choices other than those he made, apprehended the cash of the company Fidem tax-free was without bearing on the existence of an artificial arrangement and on the right of the administration to dismiss it as not being opposable to him, the court did not commit an error of law.<\/em><\/p><p><em>6. Secondly, the Court did not err in law or mischaracterize the facts, which it did not distort, in holding, in a sufficiently reasoned decision, that the transaction at issue, which it assessed in its entirety and which, through the artificial interposition of the Luxembourg company Holdem, enabled the tax-free appropriation of the assets of the French company Fidem, constituted an abuse of rights. (...).\"<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35b5b2a elementor-widget elementor-widget-text-editor\" data-id=\"35b5b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>So it doesn't matter if a taxpayer can obtain the same benefit through other \"legal\" arrangements. <strong>The existence of a lawful alternative does not make it possible to escape the abuse de droit procedure<\/strong> provided for in article L64 of the French tax code (LPF).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d8e242 elementor-widget elementor-widget-text-editor\" data-id=\"0d8e242\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Source:<\/em><\/p><ul><li><p><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048559855\" target=\"_blank\" rel=\"noopener\">https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048559855<\/a><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc19b4f e-flex e-con-boxed e-con e-parent\" data-id=\"fc19b4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a61240 elementor-widget elementor-widget-spacer\" data-id=\"5a61240\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-560098b elementor-widget elementor-widget-heading\" data-id=\"560098b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 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