BlogArticleController :: show
Request
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| _controller | "App\Controller\BlogArticleController::show" |
| _firewall_context | "security.firewall.map.context.main" |
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| blogArticle | App\Entity\BlogArticle {#632 -id: 62 -title: "📈 Transmission d’entreprise : un dispositif utile, mais désormais sous pression" -content: """ <h2><span style="font-size:16px">Une actualité marquée par les critiques de la Cour des comptes… et les propositions de réforme du notariat</span></h2>\r\n \r\n <p><span style="font-size:16px">La transmission d’entreprise reste un moment déterminant pour les dirigeants, en particulier lorsqu’il s’agit d’assurer la continuité d’une activité familiale. Depuis plus de vingt ans, le <strong>Pacte Dutreil</strong> constitue l’outil fiscal central pour faciliter ces transmissions, grâce notamment à une <strong>exonération de 75 %</strong> des droits de mutation, prévue aux <strong>articles 787 B et 787 C du Code général des impôts</strong>.</span></p>\r\n \r\n <p><span style="font-size:16px">Mais en 2024–2025, ce dispositif fait l’objet de nombreuses critiques. La <strong>Cour des comptes</strong> a estimé son coût à <strong>5,5 milliards d’euros en 2024</strong>, un montant bien supérieur aux évaluations antérieures. Ce constat a ravivé le débat sur l’efficacité économique du dispositif et incité les pouvoirs publics à envisager un <strong>recentrage</strong> ou un <strong>durcissement</strong> du cadre existant, notamment via l’exclusion de certains actifs non professionnels et un renforcement des conditions de détention.</span></p>\r\n \r\n <p><span style="font-size:16px">Dans ce contexte, le Pacte Dutreil n’est pas remis en cause dans son fondement, mais il apparaît <strong>moins stable</strong> et potentiellement soumis à des ajustements substantiels à court terme. Les dirigeants doivent donc être particulièrement vigilants : vérifier l’éligibilité de l’entreprise, sécuriser les engagements et anticiper d’éventuelles évolutions législatives.</span></p>\r\n \r\n <h2> </h2>\r\n \r\n <h2><span style="font-size:16px">📝 Le notariat propose d’améliorer et de pérenniser le dispositif</span></h2>\r\n \r\n <p><span style="font-size:16px">« Pacte Dutreil : les propositions d'amélioration du notariat</span></p>\r\n \r\n <p><span style="font-size:16px">Instauré en 2003 pour faciliter la transmission des entreprises familiales et assurer leur pérennité, le dispositif du Pacte Dutreil, s'est alourdi, empâté au fil du temps et des lois de finances, devenant difficilement lisible pour les entrepreneurs et parfois même leurs conseils. S'il demeure un outil incontournable, les nombreuses modifications qu'il a connues l'ont rendu complexe et sujet à des pistes d'améliorations.</span></p>\r\n \r\n <p><span style="font-size:16px">Depuis 22 ans, les notaires jouent un rôle central dans la mise en œuvre du Pacte Dutreil ; l'expertise et l'expérience leur donnent donc parfaite légitimité pour proposer aujourd'hui un certain nombre d'ajustements devenus nécessaires.</span></p>\r\n \r\n <p><span style="font-size:16px">S'appuyant sur une enquête menée en début d'année auprès de 654 notaires et sur des travaux de plusieurs mois conduits par son Institut d'Etudes Juridiques (IEJ), le Conseil supérieur du notariat, en responsabilité émet plusieurs propositions destinées à consolider et pérenniser le dispositif du pacte Dutreil :</span></p>\r\n \r\n <p> </p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Le renforcement de la performance des actifs dédiés à l'exploitation.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">Il est ainsi proposé de :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Revoir la notion <em>d'utilité</em> des biens inscrits au bilan pour mieux apprécier le caractère professionnel des actifs ;</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Maintenir un seuil de prépondérance de ces actifs, mais le renforcer de 50% à 70% (en ce compris la trésorerie) pour assurer une nécessaire souplesse dans la gestion de l'entreprise.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Établir une présomption d'utilité de la trésorerie liée à l'activité opérationnelle de l'entreprise, selon des critères objectifs et lisibles.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Les exigences légales liées aux fonctions de direction et de durée d'engagement et de conservation ont vocation à évoluer.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">C'est pourquoi le notariat propose :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">D'ouvrir la gouvernance du groupe familial majoritaire au capital pour permettre l'exercice d'une fonction de gouvernance capitalistique ;</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">De renforcer la durée de l'engagement individuel de conservation de 4 à 6 ans. Cette proposition consensuelle d'augmenter la durée de l'engagement individuel de 50% vise à renforcer l'ancrage à plus long terme des bénéficiaires au capital de l'entreprise. Cet engagement s'ajoute à l'engagement collectif de 2 ans.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Le notariat demande enfin la suppression de certaines obligations déclaratives ne présentant aujourd'hui plus d'intérêt pour l'information de l'administration, mais toujours susceptibles d'entraîner des sanctions en cas d'omission.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Bertrand Savouré, président du Conseil supérieur du notariat, déclare : « <em>La profession notariale, grâce à son maillage et son expérience de terrain est en mesure d'apporter son expertise aux politiques publiques. C'est ainsi que, convaincue de l'utilité du Pacte Dutreil, elle s'engage résolument pour son maintien mais souhaite qu'il y soit apporté certains ajustements. C'est à cette condition que sa durabilité sera renforcée et que ce dispositif atteindra son objectif de stabilité pour nos entreprises et donc de croissance pour l'ensemble de l'économie</em> <em>française ».</em></span></p>\r\n \r\n <p> </p>\r\n \r\n <h2><span style="font-size:16px">📚 Sources officielles et professionnelles</span></h2>\r\n \r\n <p><span style="font-size:16px">· <strong>Code général des impôts</strong>, art. 787 B et 787 C</span></p>\r\n \r\n <p><span style="font-size:16px">· <strong>Cour des comptes</strong>, analyse 2024 sur le coût du Pacte Dutreil</span></p>\r\n \r\n <p><span style="font-size:16px">· <strong>Communiqué du Conseil supérieur du notariat (2025)</strong> :<br />\r\n <em>« Pacte Dutreil : les propositions d'amélioration du notariat »</em></span></p>\r\n \r\n <p><span style="font-size:16px">· Discussions parlementaires (PLF 2025–2026) sur le recentrage du dispositif</span></p>\r\n \r\n <p><span style="font-size:16px">· Doctrine fiscale et travaux de l’Institut d’Études Juridiques (CSN)</span></p>\r\n \r\n <p> </p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS :</strong></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>🔵 FACEBOOK :</strong> <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR" title="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></span></p>\r\n \r\n <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :</strong> <a href="https://www.instagram.com/larocheetassocies.notaires/" title="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></span></p>\r\n \r\n <p><span style="font-size:16px">🟡 <strong>LINKEDIN</strong> : <a href="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all" title="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all">https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</a></span></p> """ -image: "12_post_transmission_1-1ca4164a-ee20-4494-b3e0-b404b396ee14.jpg" -video: null -createdAt: DateTime @1765466970 {#633 : 2025-12-11 16:29:30.0 Europe/Paris (+01:00) } -updatedAt: null -category: Proxies\__CG__\App\Entity\BlogCategory {#656 …} -isEnabled: true -slug: "transmission-dentreprise-un-dispositif-utile-mais-desormais-sous-pression" } |
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:88
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:72
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
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]
[
"file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
"line" => 5
"args" => [
"/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
]
"function" => "require_once"
]
]
|
Flashes
Flashes
No flash messages were created.
Server Parameters
Server Parameters
Defined in .env
| Key | Value |
|---|---|
| APP_ENV | "dev" |
| APP_SECRET | "18b1bce5554bf83c8cdfc8efed2236ec" |
| DATABASE_URL | "mysql://larocheassocies:CVS94ledwF7WPsty@127.0.0.1:3306/larocheassocies" |
| MAILER_DSN | "smtp://web1@delit-dinfluence.fr:5b6n78CQiZ7ZtA4e@ssl0.ovh.net:465" |
| MESSENGER_TRANSPORT_DSN | "doctrine://default?auto_setup=0" |
Defined as regular env variables
| Key | Value |
|---|---|
| APP_DEBUG | "1" |
| CONTEXT_DOCUMENT_ROOT | "/home/debian/www/laroche-associes/preproduction/public" |
| CONTEXT_PREFIX | "" |
| DOCUMENT_ROOT | "/home/debian/www/laroche-associes/preproduction/public" |
| GATEWAY_INTERFACE | "CGI/1.1" |
| HTTPS | "on" |
| HTTP_ACCEPT | "*/*" |
| HTTP_ACCEPT_ENCODING | "gzip, br, zstd, deflate" |
| HTTP_HOST | "preprod-laroche.delit-dinfluence.fr" |
| HTTP_USER_AGENT | "Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)" |
| PATH | "/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin:/snap/bin" |
| PHP_SELF | "/index.php" |
| QUERY_STRING | "" |
| REMOTE_ADDR | "216.73.216.51" |
| REMOTE_PORT | "34406" |
| REQUEST_METHOD | "GET" |
| REQUEST_SCHEME | "https" |
| REQUEST_TIME | 1765551998 |
| REQUEST_TIME_FLOAT | 1765551998.5202 |
| REQUEST_URI | "/blog/transmission-dentreprise-un-dispositif-utile-mais-desormais-sous-pression" |
| SCRIPT_FILENAME | "/home/debian/www/laroche-associes/preproduction/public/index.php" |
| SCRIPT_NAME | "/index.php" |
| SERVER_ADDR | "51.178.143.171" |
| SERVER_ADMIN | "webmaster@localhost" |
| SERVER_NAME | "preprod-laroche.delit-dinfluence.fr" |
| SERVER_PORT | "443" |
| SERVER_PROTOCOL | "HTTP/1.1" |
| SERVER_SIGNATURE | "<address>Apache/2.4.65 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n" |
| SERVER_SOFTWARE | "Apache/2.4.65 (Debian)" |
| SSL_TLS_SNI | "preprod-laroche.delit-dinfluence.fr" |
| SYMFONY_DOTENV_VARS | "APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN" |