Question 11062 — taxes and duties

Summary

Mr. Michel Delpon draws the attention of the Minister of the Economy and Finance to the taxation applicable to shared donations. In fact, the old doctrine relating to the right of sharing has not been fully included in the public finance-tax bulletin. When a new sharing donation integrates an old sharing donation, without changing the attribution of the goods already given and shared, in particular to ensure stability only this solution is authorized in the event of the birth of a new child, the right of sharing is logically not applied to the integrated donation-sharing without any modification. The confirmation of previous doctrine is all the more important as recent case law (Cass. 1e civ, Nov. 20, 2013, no. 12-25.681) is very demanding for a donation to be considered a true sharing donation. He asks her well wish to communicate to him the analysis of his services on this question.

Machine translation from French. The official text remains authoritative.

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