{"id":6871,"date":"2023-10-18T14:13:39","date_gmt":"2023-10-18T14:13:39","guid":{"rendered":"https:\/\/mpcp-advogados.com\/?p=6871"},"modified":"2024-09-10T16:48:05","modified_gmt":"2024-09-10T16:48:05","slug":"augmentation-de-la-pension-familiale","status":"publish","type":"post","link":"https:\/\/mpcp-advogados.com\/fr\/augmentation-de-la-pension-familiale\/","title":{"rendered":"Famille \u2013 Augmentation de la rente"},"content":{"rendered":"<div id=\"fws_69df6061158f4\"  data-column-margin=\"default\" data-midnight=\"dark\"  class=\"wpb_row vc_row-fluid vc_row\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-overlay=\"false\"><div class=\"inner-wrap\"><div class=\"row-bg viewport-desktop\"  style=\"\"><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t\n<div class=\"wpb_text_column wpb_content_element\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<h4 class=\"page-subtitle uppercase margin-bottom30 margin-top0\">Proposition de loi sur le budget de l\u2019\u00c9tat pour 2022<\/h4>\n<p>&nbsp;<\/p>\n<div class=\"article-text xms-text\">\n<p>Cette proposition est marqu\u00e9e par l&#039;inclusion obligatoire des plus-values immobili\u00e8res dans l&#039;IRS, cr\u00e9ant un pr\u00e9c\u00e9dent dans l&#039;un des \u00e9l\u00e9ments structurels de cet imp\u00f4t. Le fait que cette obligation ne s&#039;applique qu&#039;aux contribuables couverts par la derni\u00e8re tranche diminue la pertinence pratique de la mesure, mais cr\u00e9e une complexit\u00e9 et, surtout, une incertitude disproportionn\u00e9e pour ceux qui ne peuvent pas pr\u00e9dire avec pr\u00e9cision tous les revenus pouvant \u00eatre inclus et la tranche respective qui s&#039;applique \u00e0 eux. La proposition vise \u00e9galement \u00e0 limiter la planification fiscale dans ce contexte, en pla\u00e7ant certains obstacles \u00e0 la vente de titres pr\u00e9c\u00e9demment donn\u00e9s.<\/p>\n<p>Sur une note positive, il y a une plus grande port\u00e9e de l&#039;\u00ab IRS Jovem \u00bb, et le retour du r\u00e9gime fiscal pour les anciens r\u00e9sidents, qui \u00e9tablit des avantages importants et couvrira, cette fois, ceux qui reviennent au Portugal apr\u00e8s \u00eatre partis \u00e0 la fin de l&#039;ann\u00e9e. 2019.<\/p>\n<p>Une proposition d&#039;autorisation l\u00e9gislative a \u00e9galement \u00e9t\u00e9 incluse pour apporter les changements tr\u00e8s urgents \u00e0 la fiscalit\u00e9, en termes d&#039;IRS, de <em>les options d&#039;achat d&#039;actions<\/em>. Malgr\u00e9 cette excellente intention, force est de constater que le recours aux autorisations l\u00e9gislatives a \u00e9t\u00e9 historiquement d\u00e9cevant, de sorte que des doutes sont l\u00e9gitimes quant \u00e0 l\u2019entr\u00e9e en vigueur effective du changement de r\u00e9gime au cours de l\u2019ann\u00e9e 2022. Outre ce qui pr\u00e9c\u00e8de, l\u2019autorisation limit\u00e9e si \u00e0 <em>start-up<\/em>, une option pour le moins discutable, \u00e9tant donn\u00e9 que l\u2019in\u00e9quit\u00e9 de la fiscalit\u00e9 actuelle des <em>les options d&#039;achat d&#039;actions<\/em> est (unanimement) reconnu et a un impact sur toutes les entit\u00e9s qui envisagent d\u2019adopter cette forme d\u2019incitation.<\/p>\n<p>Pour les entreprises, le point culminant va \u00e0 la fin du PEC, r\u00e9clam\u00e9 depuis longtemps par les hommes d&#039;affaires, mais aussi au renforcement du <em>bo\u00eete \u00e0 brevets<\/em> et aussi pour la nouvelle \u00ab Incitation Fiscale \u00e0 la Relance \u00bb, qui pourrait s\u2019appeler \u00ab CFEI II \u00bb. <em>lumi\u00e8re<\/em>\u00bb. D&#039;importance pour le Tr\u00e9sor, compte tenu des montants \u00e9lev\u00e9s en jeu, se d\u00e9marque l&#039;harmonisation des d\u00e9lais de livraison de la TVA, qui permettra de reporter cette livraison jusqu&#039;\u00e0 10 jours.<\/p>\n<p>Les diff\u00e9rentes contributions d&#039;un profil sectoriel restent sans changement substantiel, d\u00e9montrant, une fois de plus, que ces mesures qualifi\u00e9es d&#039;\u00ab extraordinaires \u00bb sont, apr\u00e8s tout, permanentes. La seule nouveaut\u00e9 en la mati\u00e8re concerne la \u00ab renaissance \u00bb de la contribution sp\u00e9ciale pour la conservation des ressources foresti\u00e8res, instaur\u00e9e en 2020 mais omise en 2021, sans jamais \u00eatre appliqu\u00e9e.<\/p>\n<p>Toutes ces mesures, et bien d\u2019autres, sont analys\u00e9es en d\u00e9tail dans notre fiscalit\u00e9.<\/p>\n<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Esta proposta fica marcada pelo englobamento obrigat\u00f3rio das mais-valias mobili\u00e1rias em IRS, abrindo um precedente num dos elementos estruturais deste imposto.<\/p>","protected":false},"author":3,"featured_media":6513,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[29,54,26],"tags":[],"class_list":{"0":"post-6871","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-familia","8":"category-media","9":"category-legal-mpcp"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fam\u00edlia - Aumento de pens\u00f5es - MPCP Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mpcp-advogados.com\/fr\/augmentation-de-la-pension-familiale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fam\u00edlia - Aumento de pens\u00f5es - MPCP Advogados\" \/>\n<meta property=\"og:description\" content=\"Esta proposta fica marcada pelo englobamento obrigat\u00f3rio das mais-valias mobili\u00e1rias em IRS, abrindo um precedente num dos elementos estruturais deste imposto.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mpcp-advogados.com\/fr\/augmentation-de-la-pension-familiale\/\" \/>\n<meta property=\"og:site_name\" content=\"MPCP Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-18T14:13:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-10T16:48:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mpcp-advogados.com\/wp-content\/uploads\/2022\/03\/Familia-IV-Grand.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1620\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"MPCP\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"MPCP\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/mpcp-advogados.com\/familia-aumento-de-pensoes\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/mpcp-advogados.com\/familia-aumento-de-pensoes\/\"},\"author\":{\"name\":\"MPCP\",\"@id\":\"https:\/\/mpcp-advogados.com\/#\/schema\/person\/1b2a2c949fbc4acf5078ef9c745952a0\"},\"headline\":\"Fam\u00edlia &#8211; 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