Question 1594 — taxes and duties

Summary

Mr. Mohamed Laqhila draws the attention of the Minister of the Economy and Finance to the written question of February 7, 2017 No. 102 408 which did not obtain a response during the previous legislature. He questions him about the follow-up to the ministerial response known as “Ciot” of February 23, 2016, which specifies in substance that “the position expressed in ministerial response no. 26,231 known as “Bacquet” of June 23, 2010 is therefore reported for the successions opened from January 1, 2016.” De facto, this clarification purely and simply cancels that initially taken which was the subject of an analysis within the BOFiP thus requiring the amounts of redemption values ​​of life insurance contracts not concluded and taken out by the surviving spouse with funds from a conjugal community to be imputed to the inheritance declaration of the first deceased, increasing on the one hand the tax burden to the disadvantage of the heirs, but on the other hand the costs inherent in the establishment of inheritance documents. The DGFiP benefits from article L. 180 of the LPF in this case, i.e. the abbreviated prescription. He asks him, and this, with the aim of fairness of the taxable person towards the tax administration, moreover of loyalty as specified in "the taxpayer's charter" but also with the aim of legal certainty, that this article may also apply for the benefit of the censaire with regard to the aforementioned decision and issued by the Ministry of the Economy and Finance.

Machine translation from French. The official text remains authoritative.

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