{"id":3260,"date":"2026-02-13T00:00:00","date_gmt":"2026-02-12T23:00:00","guid":{"rendered":"https:\/\/www.smvconseil.fr\/index.php\/2026\/02\/13\/cest-lhistoire-dune-petite-fille-qui-herite-de-la-holding-de-sa-grand-mere\/"},"modified":"2026-02-13T00:00:00","modified_gmt":"2026-02-12T23:00:00","slug":"cest-lhistoire-dune-petite-fille-qui-herite-de-la-holding-de-sa-grand-mere","status":"publish","type":"post","link":"https:\/\/www.smvconseil.fr\/index.php\/2026\/02\/13\/cest-lhistoire-dune-petite-fille-qui-herite-de-la-holding-de-sa-grand-mere\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une petite-fille qui h\u00e9rite de la holding de sa grand-m\u00e8re\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une petite-fille qui h\u00e9rite de la holding de sa grand-m\u00e8re\u2026<\/p>\n<div>\n<p>Une petite fille h\u00e9rite de sa grand-m\u00e8re des parts d\u2019une soci\u00e9t\u00e9 holding qui d\u00e9tient des SCI. Sa grand-m\u00e8re ayant organis\u00e9 cette transmission, via un pacte Dutreil, la petite fille entend b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration fiscale correspondante\u2026<\/p>\n<p>\u2026 que lui refuse l\u2019administration, rappelant que cela ne vaut que pour une soci\u00e9t\u00e9 holding qui \u00ab anime \u00bb un groupe de filiales \u00ab op\u00e9rationnelles \u00bb. Ce qui n\u2019est pas le cas ici, pour elle\u2026 Sauf que les SCI exercent une activit\u00e9 de construction-vente, rappelle l\u2019h\u00e9riti\u00e8re qui produit des mandats de vente des actifs d\u00e9tenus par les SCI\u2026 Des mandats \u00e9tablis apr\u00e8s le d\u00e9c\u00e8s de la grand-m\u00e8re, constate l\u2019administration\u2026<\/p>\n<p>Or, le caract\u00e8re op\u00e9rationnel d\u2019une soci\u00e9t\u00e9 s\u2019appr\u00e9cie au jour du d\u00e9c\u00e8s, pas apr\u00e8s, rappelle le juge qui constate qu\u2019\u00e0 cette date, les filiales n\u2019exer\u00e7aient manifestement pas d\u2019activit\u00e9 commerciale : elles ne sont pas \u00ab op\u00e9rationnelles \u00bb et la holding ne peut donc \u00eatre qualifi\u00e9e \u00ab d\u2019animatrice \u00bb du groupe au jour du d\u00e9c\u00e8s de la grand-m\u00e8re\u2026<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000053196991?init=true&amp;page=1&amp;query=24-17415&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour de cassation, chambre commerciale du 17 d\u00e9cembre 2025, no 24-17415<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-petite-fille-qui-herite-de-la-holding-de-sa-grand-mere\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img  title=\"\"  alt=\"Shutterstock_pactedutreil C\u2019est l\u2019histoire d\u2019une petite-fille qui h\u00e9rite de la holding de sa grand-m\u00e8re\u2026\" decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_pactedutreil.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une petite-fille qui h\u00e9rite de la holding de sa grand-m\u00e8re\u2026 Une petite fille h\u00e9rite de sa grand-m\u00e8re des parts d\u2019une soci\u00e9t\u00e9 holding qui d\u00e9tient des SCI. Sa grand-m\u00e8re ayant organis\u00e9 cette transmission, via un pacte Dutreil, la petite<\/p>\n","protected":false},"author":0,"featured_media":3261,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[24],"class_list":["post-3260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour","tag-la-petite-histoire-du-jour"],"_links":{"self":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/3260"}],"collection":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/comments?post=3260"}],"version-history":[{"count":0,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/3260\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media\/3261"}],"wp:attachment":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=3260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=3260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=3260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}