https://preprod-laroche.delit-dinfluence.fr/blog/sci-demembrement-et-dividendes-exceptionnels-fruits-ou-produits-la-cour-de-cassation-tranche

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  -id: 22
  -title: "SCI, démembrement et dividendes exceptionnels : fruits ou produits ? La Cour de cassation tranche"
  -content: """
    <p><span style="font-size:16px"><strong>✅ Introduction</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La distinction entre <strong>fruits</strong> et <strong>produits</strong> est essentielle en d&eacute;membrement de propri&eacute;t&eacute;.<br />\r\n
    Elle d&eacute;termine &agrave; qui revient l&rsquo;argent&hellip; et avec quelles cons&eacute;quences fiscales.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Dans un arr&ecirc;t du 19 septembre 2024, la Cour de cassation rappelle que les sommes issues de la vente <strong>de tout l&rsquo;actif social</strong> ne sont <strong>pas des fruits</strong>, mais des <strong>produits</strong>.<br />\r\n
    Et cela change tout.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📚 Contexte</strong></span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Une SCI vend la totalit&eacute; de son patrimoine immobilier</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Le b&eacute;n&eacute;fice est mis en distribution lors d&rsquo;une AG</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Le g&eacute;rant usufruitier vote et encaisse les dividendes</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Un nu-propri&eacute;taire attaque, estimant que la substance de ses droits est atteinte</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>⚖️ Ce que dit la Cour</strong></span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">✅ L&rsquo;usufruitier peut voter la distribution</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">✅ Il peut percevoir les sommes</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">❌ Mais ces sommes ne sont <strong>pas des fruits</strong>, donc ne lui appartiennent <strong>pas en pleine propri&eacute;t&eacute;</strong></span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">👉 Elles constituent des <strong>produits du capital</strong>, per&ccedil;us en <strong>quasi-usufruit</strong><br />\r\n
    ➡️ Avec <strong>obligation de restitution</strong> au nu-propri&eacute;taire &agrave; terme<br />\r\n
    ➡️ Et <strong>cons&eacute;quences fiscales</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌 Quelles implications ?</strong></span></p>\r\n
    \r\n
    <ol start="1">\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Le quasi-usufruit est automatique</strong> si aucune convention contraire n&rsquo;existe</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Le nu-propri&eacute;taire d&eacute;tient une cr&eacute;ance</strong> de restitution contre la succession de l&rsquo;usufruitier</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>L&rsquo;administration fiscale</strong> veille sur cette qualification</span></p>\r\n
    \t</li>\r\n
    </ol>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔎 Fruits vs Produits : la cl&eacute;</strong></span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Fruits</strong> : loyers, revenus r&eacute;guliers &rarr; appartiennent &agrave; l&rsquo;usufruitier</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Produits</strong> : ventes exceptionnelles &rarr; restent la propri&eacute;t&eacute; du nu-propri&eacute;taire, m&ecirc;me si per&ccedil;us par l&rsquo;usufruitier</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌 Conclusion</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Cet arr&ecirc;t renforce la s&eacute;curit&eacute; juridique dans les SCI &agrave; d&eacute;membrement :<br />\r\n
    ✔️ Oui, l&rsquo;usufruitier peut voter et toucher<br />\r\n
    ⚠️ Non, ce n&rsquo;est pas sans contrepartie<br />\r\n
    📉 Ce n&rsquo;est pas du revenu, mais du capital en transit</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">📎 Lire l&rsquo;arr&ecirc;t : <a href="https://www.legifrance.gouv.fr/juri/id/JURITEXT000050290558">https://www.legifrance.gouv.fr/juri/id/JURITEXT000050290558</a><br />\r\n
    📩 Contactez-nous pour auditer vos statuts et anticiper les effets successoraux du quasi-usufruit</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS :&nbsp;</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔵 FACEBBOK : https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :&nbsp;https://www.instagram.com/larocheetassocies.notaires/</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🟡 LINKEDIN :&nbsp;https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</strong></span></p>
    """
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:88
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:72
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
Show trace 
[
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    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 74
    "function" => "handleRaw"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
    "line" => 202
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
    "line" => 35
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\Kernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
  ]
  [
    "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"
PHP_SELF 
"/index.php"
QUERY_STRING 
""
REMOTE_ADDR 
"216.73.216.171"
REMOTE_PORT 
"10877"
REQUEST_METHOD 
"GET"
REQUEST_SCHEME 
"https"
REQUEST_TIME 
1751366826
REQUEST_TIME_FLOAT 
1751366826.1183
REQUEST_URI 
"/blog/sci-demembrement-et-dividendes-exceptionnels-fruits-ou-produits-la-cour-de-cassation-tranche"
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/2.4.62 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE 
"Apache/2.4.62 (Debian)"
SSL_TLS_SNI 
"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS 
"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"