{"id":2543,"date":"2021-11-08T23:43:07","date_gmt":"2021-11-08T22:43:07","guid":{"rendered":"https:\/\/valluis-avocats.com\/?p=2543"},"modified":"2022-04-19T14:58:31","modified_gmt":"2022-04-19T12:58:31","slug":"titres-en-devises-calcul-de-la-plus-value-2","status":"publish","type":"post","link":"https:\/\/valluis-avocats.com\/index.php\/2021\/11\/08\/titres-en-devises-calcul-de-la-plus-value-2\/","title":{"rendered":"Plus-values sur titres en devises"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2543\" class=\"elementor elementor-2543\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea57bfb elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"ea57bfb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47ce83a\" data-id=\"47ce83a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76f4a3b elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"76f4a3b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"6912\" height=\"2400\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-big-banner_V2.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-big-banner_V2.png 6912w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-big-banner_V2-300x104.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-big-banner_V2-1024x356.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-big-banner_V2-768x267.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-big-banner_V2-1536x533.png 1536w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-big-banner_V2-2048x711.png 2048w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-big-banner_V2-1200x417.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-big-banner_V2-1980x688.png 1980w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>\t\t\t\t\t\t\t\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-4d2883d elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"4d2883d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"364\" height=\"364\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-Square-banner.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-Square-banner.png 364w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-Square-banner-300x300.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/10\/ART_Titres-en-devises-Square-banner-150x150.png 150w\" sizes=\"(max-width: 364px) 100vw, 364px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-086ec28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"086ec28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0088ea\" data-id=\"f0088ea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f4d7981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d7981\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-77c19fc\" data-id=\"77c19fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97e23cc elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"97e23cc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.e-container.e-container--row .elementor-spacer-inner{width:var(--spacer-size)}.e-container.e-container--column .elementor-spacer-inner,.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}<\/style>\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-914ae9f elementor-widget elementor-widget-spacer\" data-id=\"914ae9f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5414cb9 elementor-widget elementor-widget-text-editor\" data-id=\"5414cb9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"letter-spacing: -0.27px;\">Nathalie Valluis, Avocat &#8211; Octobre 2021<\/span><br><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fa36a2 elementor-widget elementor-widget-spacer\" data-id=\"8fa36a2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-433d593 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"433d593\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">LA POSITION DE L\u2019ADMINISTRATION FISCALE CONFIRM\u00c9E<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-651b251 elementor-widget elementor-widget-spacer\" data-id=\"651b251\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f847002 elementor-widget elementor-widget-text-editor\" data-id=\"f847002\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Les textes ne pre\u0301cisant pas comment de\u0301terminer le montant des\nplus-values de cession de titres en devises, deux me\u0301thodes e\u0301taient\nenvisageables :<\/strong><\/p>\n<ul>\n \t<li>conversion en euros, au taux de change a\u0300 la date de cession, de la plus-value pre\u0301alablement calcule\u0301e en devises<\/li>\n \t<li>conversion des prix d&rsquo;acquisition et de cession aux taux de change aux dates d\u2019acquisition et de cession puis calcul de la plus-value<\/li> <\/ul>\n<p><strong>Dans un arre\u0302t du 31 juillet 2020 (n\u00b0 19PA02095), la Cour administrative\nd\u2019appel de Paris a retenu la deuxie\u0300me me\u0301thode. Elle valide ainsi la\nposition de l\u2019administration fiscale.\n<\/strong> <\/p>\n<p>Le gain (ou la perte) de change doit e\u0302tre conside\u0301re\u0301 comme une\ncomposante de la plus-value et pris en compte dans le calcul de\ncelle-ci.<\/p>\n\n<p><strong>Par un arre\u0302t du 13 septembre 2021 (n\u00b0443914), le  Conseil d\u2019\u00c9tat\nconfirme cette de\u0301cision.<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-bd72406 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd72406\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-fc3a317\" data-id=\"fc3a317\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39eb398 elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"39eb398\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-364574e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"364574e\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">L\u2019EXTRAIT DE L\u2019ARR\u00caT CE DU 13\/09\/2021 \u00c0 RETENIR\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cf273a elementor-widget elementor-widget-spacer\" data-id=\"8cf273a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba382d5 elementor-widget elementor-widget-text-editor\" data-id=\"ba382d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><em>\u00ab Il y a lieu de de\u0301terminer les prix effectifs d&rsquo;acquisition et de cession mentionne\u0301s a\u0300 cet article [150-0 D du code ge\u0301ne\u0301ral des impo\u0302ts] en euros, le cas e\u0301che\u0301ant en convertissant en euros, sur la base des taux\nde change applicables respectivement a\u0300 la date d&rsquo;acquisition ou de cession, les prix qui ont e\u0301te\u0301 re\u0301gle\u0301s au moment de ces ope\u0301rations en\ndevises.<br>\nIl en re\u0301sulte que les gains ou pertes de change pouvant e\u0302tre\nconstate\u0301s lors de cessions de valeurs mobilie\u0300res, droits sociaux et\ntitres assimile\u0301s ainsi de\u0301finis constituent une composante des gains\nnets ou moins-values re\u0301alise\u0301s et sont pris en compte pour la\nde\u0301termination des sommes imposables en application de l&rsquo;article\n150-0 A du code ge\u0301ne\u0301ral des impo\u0302ts. \u00bb<\/em><p>\n\n&nbsp;\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e55d889 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e55d889\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-318a943\" data-id=\"318a943\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a9c2810 elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"a9c2810\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e492186 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"e492186\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">POURQUOI C\u2019EST IMPORTANT&nbsp;?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-507a7c7 elementor-widget elementor-widget-spacer\" data-id=\"507a7c7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad6ffe4 elementor-widget elementor-widget-text-editor\" data-id=\"ad6ffe4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><em>Les e\u0301tablissements qui ge\u0300rent des comptes-titres fournissent tre\u0300s\u00a0souvent a\u0300 leurs clients, dans le cadre de la campagne annuelle de\u00a0de\u0301claration des revenus (envoi des IFU), des informations sur les\u00a0plus-values et moins-values de cession de titres re\u0301alise\u0301es.<\/em><\/p><br>\n\n<p>Avant ces de\u0301cisions, les calculs effectue\u0301s pouvaient donner lieu, pour\u00a0les cessions de titres en devises, a\u0300 des de\u0301bats. Ceux-ci sont\u00a0de\u0301sormais clos, ce qui garantit a\u0300 tous une meilleure se\u0301curite\u0301\u00a0juridique.<\/p>\n<br>\n<p><strong>\nC\u2019est e\u0301galement l&rsquo;occasion de ve\u0301rifier que les parame\u0301trages\u00a0informatiques sont conformes aux re\u0300gles valide\u0301es par la\njurisprudence.<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nathalie Valluis, Avocat &#8211; Octobre 2021 LA POSITION DE L\u2019ADMINISTRATION FISCALE CONFIRM\u00c9E Les textes ne pre\u0301cisant pas comment de\u0301terminer le montant des plus-values de cession de titres en devises, deux me\u0301thodes e\u0301taient envisageables : conversion en euros, au taux de change a\u0300 la date de cession, de la plus-value pre\u0301alablement calcule\u0301e en devises conversion des [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1507,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":[],"categories":[1,5],"tags":[6],"_links":{"self":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2543"}],"collection":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/comments?post=2543"}],"version-history":[{"count":7,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2543\/revisions"}],"predecessor-version":[{"id":3188,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2543\/revisions\/3188"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media\/1507"}],"wp:attachment":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media?parent=2543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/categories?post=2543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/tags?post=2543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}