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Request Attributes

Key	Value
_access_control_attributes	null
_controller	"App\Controller\BlogArticleController::show"
_firewall_context	"security.firewall.map.context.main"
_route	"app_blog_article_show"
_route_params	[`"slug" => "ifi-et-obo-immobilier-une-decision-qui-redonne-de-lair-aux-strategies-patrimoniales"`]
_stopwatch_token	"73d046"
blogArticle	App\Entity\BlogArticle {#632-id: 51 -title: "IFI et OBO immobilier : une décision qui redonne de l'air aux stratégies patrimoniales" -content: """ <p><span style="font-size:16px"><strong>La vente à soi-même est-elle toujours suspecte aux yeux du fisc ?</strong> Pas forcément, si l’on en croit une récente décision du Tribunal judiciaire de Compiègne (2 septembre 2025, n°24/00911), qui donne raison à un couple de contribuables ayant structuré leur transmission via deux SCI.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>📌 Le contexte : une "vente à soi-même", mais pas uniquement</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Depuis l’instauration de l’impôt sur la fortune immobilière (IFI) par la loi de finances pour 2018, les schémas d’Owner Buy Out (OBO) sont dans le viseur de l’administration. Ce type d’opération consiste à vendre un bien immobilier à une société (souvent une SCI) que l’on contrôle, le tout financé via un prêt bancaire ou un compte courant d’associé.</span></p>\r\n \r\n <p><span style="font-size:16px">Objectif : transformer un actif immobilier taxable en une créance (non taxable à l’IFI) et réduire mécaniquement la valeur des parts sociales (via la dette inscrite au passif). Une optimisation jugée « artificielle » par l’administration fiscale, qui dispose d’un levier puissant : l’article 973-II du CGI.</span></p>\r\n \r\n <p><span style="font-size:16px">Mais attention : le texte prévoit une <strong>clause de sauvegarde</strong> si le contribuable démontre que la dette <strong>n’a pas été contractée dans un objectif principalement fiscal</strong>.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>⚖️ Les faits : une stratégie globale, pas une simple optimisation</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Dans l’affaire tranchée par le TJ de Compiègne, M. et Mme H, retraités agricoles, avaient structuré leur patrimoine via deux SCI (T et J), en vue de transmettre de leur vivant un parc immobilier familial.</span></p>\r\n \r\n <p><span style="font-size:16px">La SCI T a acquis des biens appartenant à Mme H, grâce à un prêt bancaire et un compte courant. L’administration a estimé que la dette entrait dans le champ de l’anti-abus IFI, au motif qu’elle avait été contractée auprès des époux eux-mêmes pour l’achat de leurs propres biens.</span></p>\r\n \r\n <p><span style="font-size:16px">Elle a donc réintégré cette dette dans l’assiette de l’IFI et notifié des redressements.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>🧾 L’argument des contribuables : cohérence et documentation</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Face à cette position, les époux ont opposé une stratégie patrimoniale complète, argumentée et documentée :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Objectif de transmission anticipée</strong> à leurs enfants (concrétisée par une donation-partage en 2022)</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Rééquilibrage des patrimoines</strong> entre époux</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Outil de gestion</strong> via SCI pour éviter l’indivision</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Contraintes pratiques et sanitaires</strong> ayant décalé la donation (COVID, santé, délais notariaux)</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">Ils ont surtout insisté sur le fait que l’économie d’IFI n’était <strong>qu’un effet secondaire</strong>, marginal au regard des enjeux patrimoniaux.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>✅ Le jugement : une appréciation d’ensemble… favorable au contribuable</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Le tribunal a donné raison aux contribuables, en rappelant que :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">La preuve de l’objectif <strong>non principalement fiscal</strong> appartient bien au contribuable.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">L’analyse doit <strong>mettre en balance</strong> l’économie d’impôt avec l’ensemble des gains non fiscaux.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">L’opération litigieuse s’inscrivait dans un <strong>projet global de transmission</strong>.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Les circonstances invoquées pour le décalage de la donation étaient crédibles.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">La <strong>cohérence de l’ensemble du projet</strong> (constitution des SCI, donation-partage) était établie.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">Résultat : le juge a prononcé le dégrèvement des impositions IFI 2020 et 2021.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>🎯 Ce qu’il faut retenir</strong></span></p>\r\n \r\n <p><span style="font-size:16px">➡️ <strong>Non, les montages OBO ne sont pas systématiquement condamnés</strong> par l’administration fiscale ou les tribunaux.</span></p>\r\n \r\n <p><span style="font-size:16px">➡️ La clé ? <strong>Documenter et démontrer</strong> une stratégie patrimoniale réelle, construite et cohérente dans le temps.</span></p>\r\n \r\n <p><span style="font-size:16px">➡️ L’analyse du juge dépasse les chiffres : elle repose sur une <strong>appréciation qualitative</strong> des intentions et des effets de l’opération.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>💬 En conclusion</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Cette décision, bien que rendue en première instance, redonne de la légitimité aux montages patrimoniaux intelligemment construits. Elle rappelle aussi aux professionnels du droit et du chiffre l’importance de <strong>préparer, justifier et anticiper</strong> l’argumentaire patrimonial pour sécuriser leurs clients.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Lien vers <a href="https://justice.pappers.fr/decision/443261615b3664b6b45ead233001fe452df9f801" title="https://justice.pappers.fr/decision/443261615b3664b6b45ead233001fe452df9f801">Décision du TJ de Compiègne du 2 septembre 2025, n°24/00911</a></span></p>\r\n \r\n <p> </p>\r\n \r\n <p><strong>REJOIGNEZ-NOUS :</strong></p>\r\n \r\n <p><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></p>\r\n \r\n <p><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></p>\r\n \r\n <p>🟡 <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></p> """ -image: "10_post_obo_ifi2-118a0e15-a8cd-47a7-951f-dd819aca70ee.jpg" -video: null -createdAt: DateTime @1760511347 {#633 date: 2025-10-15 08:55:47.0 Europe/Paris (+02:00) } -updatedAt: null -category: Proxies\__CG__\App\Entity\BlogCategory {#656 …} -isEnabled: true -slug: "ifi-et-obo-immobilier-une-decision-qui-redonne-de-lair-aux-strategies-patrimoniales"}
slug	"ifi-et-obo-immobilier-une-decision-qui-redonne-de-lair-aux-strategies-patrimoniales"

Request Headers

Header	Value
accept	"/"
accept-encoding	"gzip, br, zstd, deflate"
cookie	"PHPSESSID=lu43auir9hcl1clfu5aovconm8"
host	"preprod-laroche.delit-dinfluence.fr"
user-agent	"Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
x-php-ob-level	"1"

Request Content

Request content not available (it was retrieved as a resource).

Response

Response Headers

Header	Value
cache-control	"no-cache, private"
content-type	"text/html; charset=UTF-8"
date	"Sat, 21 Feb 2026 20:05:50 GMT"
x-debug-token	"647dcd"

Cookies

Request Cookies

Key	Value
PHPSESSID	"lu43auir9hcl1clfu5aovconm8"

Response Cookies

No response cookies

Session 6

Session Metadata

Key	Value
Created	"Sat, 21 Feb 26 21:05:49 +0100"
Last used	"Sat, 21 Feb 26 21:05:49 +0100"
Lifetime	0

Session Attributes

Attribute	Value
_captcha_captcha	[`"phrase" => "w474nz" "width" => 130 "height" => 50 "distortion" => true "length" => 6 "quality" => 50 "background_color" => [] "background_images" => [] "text_color" => []`]
_csrf/https-abonne	"4A1o6KHgPBunverc_I-xwzIGWVe1m6FaaMfSUBwRr0Y"
captcha_whitelist_key	[`"_captcha_captcha"`]

Attribute

Value

_captcha_captcha

[
  "phrase" => "w474nz"
  "width" => 130
  "height" => 50
  "distortion" => true
  "length" => 6
  "quality" => 50
  "background_color" => []
  "background_images" => []
  "text_color" => []
]

_csrf/https-abonne

"4A1o6KHgPBunverc_I-xwzIGWVe1m6FaaMfSUBwRr0Y"

captcha_whitelist_key

[
  "_captcha_captcha"
]

Session Usage

6 Usages

Stateless check enabled

Usage
Gregwar\CaptchaBundle\Type\CaptchaType:94 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/gregwar/captcha-bundle/Type/CaptchaType.php" "line" => 94 "function" => "get" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 147 "function" => "buildView" "class" => "Gregwar\CaptchaBundle\Type\CaptchaType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 103 "function" => "buildView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1062 "function" => "buildView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1065 "function" => "createView" "class" => "Symfony\Component\Form\Form" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/src/Controller/BlogArticleController.php" "line" => 80 "function" => "createView" "class" => "Symfony\Component\Form\Form" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php" "line" => 152 "function" => "show" "class" => "App\Controller\BlogArticleController" "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" ]]
Gregwar\CaptchaBundle\Type\CaptchaType:98 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/gregwar/captcha-bundle/Type/CaptchaType.php" "line" => 98 "function" => "set" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 147 "function" => "buildView" "class" => "Gregwar\CaptchaBundle\Type\CaptchaType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 103 "function" => "buildView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1062 "function" => "buildView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1065 "function" => "createView" "class" => "Symfony\Component\Form\Form" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/src/Controller/BlogArticleController.php" "line" => 80 "function" => "createView" "class" => "Symfony\Component\Form\Form" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php" "line" => 152 "function" => "show" "class" => "App\Controller\BlogArticleController" "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" ]]
Gregwar\CaptchaBundle\Type\CaptchaType:118 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/gregwar/captcha-bundle/Type/CaptchaType.php" "line" => 118 "function" => "set" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 147 "function" => "buildView" "class" => "Gregwar\CaptchaBundle\Type\CaptchaType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 103 "function" => "buildView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1062 "function" => "buildView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1065 "function" => "createView" "class" => "Symfony\Component\Form\Form" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/src/Controller/BlogArticleController.php" "line" => 80 "function" => "createView" "class" => "Symfony\Component\Form\Form" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php" "line" => 152 "function" => "show" "class" => "App\Controller\BlogArticleController" "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" ]]
Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:101 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/security-csrf/TokenStorage/SessionTokenStorage.php" "line" => 101 "function" => "has" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/security-csrf/CsrfTokenManager.php" "line" => 72 "function" => "hasToken" "class" => "Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/Csrf/Type/FormTypeCsrfExtension.php" "line" => 78 "function" => "getToken" "class" => "Symfony\Component\Security\Csrf\CsrfTokenManager" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 167 "function" => "finishView" "class" => "Symfony\Component\Form\Extension\Csrf\Type\FormTypeCsrfExtension" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 111 "function" => "finishView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 160 "function" => "finishView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 111 "function" => "finishView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1070 "function" => "finishView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/src/Controller/BlogArticleController.php" "line" => 80 "function" => "createView" "class" => "Symfony\Component\Form\Form" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php" "line" => 152 "function" => "show" "class" => "App\Controller\BlogArticleController" "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" ]]
Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:71 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/security-csrf/TokenStorage/SessionTokenStorage.php" "line" => 71 "function" => "has" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/security-csrf/CsrfTokenManager.php" "line" => 73 "function" => "getToken" "class" => "Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/Csrf/Type/FormTypeCsrfExtension.php" "line" => 78 "function" => "getToken" "class" => "Symfony\Component\Security\Csrf\CsrfTokenManager" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 167 "function" => "finishView" "class" => "Symfony\Component\Form\Extension\Csrf\Type\FormTypeCsrfExtension" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 111 "function" => "finishView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 160 "function" => "finishView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 111 "function" => "finishView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1070 "function" => "finishView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/src/Controller/BlogArticleController.php" "line" => 80 "function" => "createView" "class" => "Symfony\Component\Form\Form" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php" "line" => 152 "function" => "show" "class" => "App\Controller\BlogArticleController" "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" ]]
Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:75 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/security-csrf/TokenStorage/SessionTokenStorage.php" "line" => 75 "function" => "get" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/security-csrf/CsrfTokenManager.php" "line" => 73 "function" => "getToken" "class" => "Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/Csrf/Type/FormTypeCsrfExtension.php" "line" => 78 "function" => "getToken" "class" => "Symfony\Component\Security\Csrf\CsrfTokenManager" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 167 "function" => "finishView" "class" => "Symfony\Component\Form\Extension\Csrf\Type\FormTypeCsrfExtension" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 111 "function" => "finishView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 160 "function" => "finishView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 111 "function" => "finishView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1070 "function" => "finishView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/src/Controller/BlogArticleController.php" "line" => 80 "function" => "createView" "class" => "Symfony\Component\Form\Form" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php" "line" => 152 "function" => "show" "class" => "App\Controller\BlogArticleController" "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

No flash messages were created.

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_COOKIE	"PHPSESSID=lu43auir9hcl1clfu5aovconm8"
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	"216.73.216.52"
REMOTE_PORT	"36888"
REQUEST_METHOD	"GET"
REQUEST_SCHEME	"https"
REQUEST_TIME	1771704349
REQUEST_TIME_FLOAT	1771704349.9614
REQUEST_URI	"/blog/ifi-et-obo-immobilier-une-decision-qui-redonne-de-lair-aux-strategies-patrimoniales"
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/2.4.66 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE	"Apache/2.4.66 (Debian)"
SSL_TLS_SNI	"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS	"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"

Symfony Profiler

https://preprod-laroche.delit-dinfluence.fr/blog/ifi-et-obo-immobilier-une-decision-qui-redonne-de-lair-aux-strategies-patrimoniales

Configuration Settings

Theme

Page Width

BlogArticleController :: show

Request

GET Parameters

POST Parameters

Uploaded Files

Request Attributes

Request Headers

Request Content

Response

Response Headers

Cookies

Request Cookies

Response Cookies

Session 6

Session Metadata

Session Attributes

Session Usage

Flashes

Flashes

Server Parameters

Server Parameters

Defined in .env

Defined as regular env variables