{"id":400,"date":"2015-04-14T08:40:30","date_gmt":"2015-04-14T07:40:30","guid":{"rendered":"http:\/\/www.blackbirdassocies.com\/?p=400"},"modified":"2020-08-06T22:11:36","modified_gmt":"2020-08-06T21:11:36","slug":"imposition-de-lindemnite-de-licenciement-nouveau-mode-demploi","status":"publish","type":"post","link":"https:\/\/www.blackbirdassocies.com\/en\/imposition-de-lindemnite-de-licenciement-nouveau-mode-demploi\/","title":{"rendered":"Imposition de l&#8217;indemnit\u00e9 de licenciement : nouveau mode d&#8217;emploi"},"content":{"rendered":"<p><strong><em>Lea Faulcon, avocat associ\u00e9, Blackbird Baschet<br \/>\n<\/em><\/strong><strong><em>Yassine Maharsi, avocat associ\u00e9, MB Legal<\/em><\/strong><\/p><p><strong>Apr\u00e8s un licenciement, la n\u00e9gociation d\u2019une indemnit\u00e9 transactionnelle avec l\u2019employeur peut s\u2019av\u00e9rer complexe. Elle s\u2019accompagne parfois d\u2019un affrontement, difficile et subtil, avec l\u2019administration fiscale, comme le d\u00e9montre la d\u00e9cision rendue le 23 janvier 2015 par le Conseil d\u2019\u00c9tat<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>.<\/strong><\/p>\n<p>Le contentieux \u00e0 l\u2019origine de la d\u00e9cision \u00e9tait relatif au plafond d\u2019exon\u00e9ration des indemnit\u00e9s de licenciement. En l\u2019esp\u00e8ce, un salari\u00e9 licenci\u00e9 avait b\u00e9n\u00e9fici\u00e9 d\u2019une indemnit\u00e9 transactionnelle \u00e0 hauteur de 315.120 euros. \u00a0Ladite indemnit\u00e9, per\u00e7ue en 2004, n\u2019avait pas \u00e9t\u00e9 d\u00e9clar\u00e9e pour l\u2019imposition sur le revenu. L\u2019administration fiscale, \u00ab\u00a0vigilante\u00a0\u00bb, r\u00e9int\u00e9gra un montant de 110.596 euros dans le revenu imposable du salari\u00e9 licenci\u00e9.<\/p>\n<span id=\"plp_inital_pagination\"> <a  class=\"\" href=\"https:\/\/www.blackbirdassocies.com\/en\/imposition-de-lindemnite-de-licenciement-nouveau-mode-demploi\/\" class=\"post-page-numbers\"><span><\/span><\/a> |  |  | <a  class=\"\" href=\"https:\/\/www.blackbirdassocies.com\/en\/imposition-de-lindemnite-de-licenciement-nouveau-mode-demploi\/2\/\" class=\"post-page-numbers\"><span>Next &rarr;<\/span><\/a> | <a  class=\"\" href=\"https:\/\/www.blackbirdassocies.com\/en\/imposition-de-lindemnite-de-licenciement-nouveau-mode-demploi\/9\/\" class=\"post-page-numbers\"><span><\/span><\/a><\/span>","protected":false},"excerpt":{"rendered":"<p><em>Par L\u00e9a Faulcon<\/em><br \/>Apr\u00e8s un licenciement, la n\u00e9gociation d\u2019une indemnit\u00e9 transactionnelle avec l\u2019employeur peut s\u2019av\u00e9rer complexe. Elle s\u2019accompagne parfois d\u2019un affrontement, difficile et subtil, avec l\u2019administration fiscale, comme le d\u00e9montre la d\u00e9cision rendue le 23 janvier 2015 par le Conseil d\u2019\u00c9tat[1].<br \/>\n<br \/>\nLe contentieux \u00e0 l\u2019origine de la d\u00e9cision \u00e9tait relatif au plafond d\u2019exon\u00e9ration des indemnit\u00e9s de licenciement. En l\u2019esp\u00e8ce, un salari\u00e9 licenci\u00e9 avait b\u00e9n\u00e9fici\u00e9 d\u2019une indemnit\u00e9 transactionnelle \u00e0 hauteur de 315.120 euros.  Ladite indemnit\u00e9, per\u00e7ue en 2004, n\u2019avait pas \u00e9t\u00e9 d\u00e9clar\u00e9e pour l\u2019imposition sur le revenu. L\u2019administration fiscale, \u00ab vigilante \u00bb, r\u00e9int\u00e9gra un montant de 110.596 euros dans le revenu imposable du salari\u00e9 licenci\u00e9.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[20],"tags":[],"_links":{"self":[{"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/posts\/400"}],"collection":[{"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/comments?post=400"}],"version-history":[{"count":5,"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/posts\/400\/revisions"}],"predecessor-version":[{"id":406,"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/posts\/400\/revisions\/406"}],"wp:attachment":[{"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/media?parent=400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/categories?post=400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.blackbirdassocies.com\/en\/wp-json\/wp\/v2\/tags?post=400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}