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blogArticle
App\Entity\BlogArticle {#632
  -id: 81
  -title: "Peut-on rectifier la valeur d’un bien déclaré dans une succession lorsqu’il est vendu moins cher 18 mois après ?"
  -content: """
    <p><span style="font-size:16px"><strong>Une situation fr&eacute;quente&hellip; mais juridiquement sensible</strong></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Lors d&rsquo;une succession, les h&eacute;ritiers doivent d&eacute;clarer la&nbsp;<strong>valeur v&eacute;nale r&eacute;elle des biens immobiliers au jour du d&eacute;c&egrave;s</strong>.<br />\r\n
    Cette valeur sert de base au calcul des&nbsp;<strong>droits de mutation &agrave; titre gratuit</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais une question revient souvent :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">👉&nbsp;<em>Que se passe-t-il si le bien est finalement vendu plusieurs mois plus tard&hellip; &agrave; un prix nettement inf&eacute;rieur &agrave; celui d&eacute;clar&eacute; dans la succession ?</em></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Peut-on corriger la d&eacute;claration et r&eacute;cup&eacute;rer les droits pay&eacute;s en trop ?</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Une r&eacute;cente d&eacute;cision du&nbsp;<strong>Tribunal judiciaire de Bordeaux</strong>&nbsp;apporte un &eacute;clairage int&eacute;ressant.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>1. Le principe : la valeur au jour du d&eacute;c&egrave;s</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Selon&nbsp;<strong>l&rsquo;article 666 du CGI</strong>, les droits de mutation sont assis sur la valeur des biens&nbsp;<strong>au jour du fait g&eacute;n&eacute;rateur</strong>, c&rsquo;est-&agrave;-dire&nbsp;<strong>la date du d&eacute;c&egrave;s</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">L&rsquo;<strong>article 761 du CGI</strong>&nbsp;pr&eacute;cise que les immeubles doivent &ecirc;tre estim&eacute;s&nbsp;<strong>d&rsquo;apr&egrave;s leur valeur v&eacute;nale r&eacute;elle</strong>&nbsp;&agrave; cette date.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La valeur v&eacute;nale correspond au prix que le march&eacute; aurait permis d&rsquo;obtenir dans des conditions normales de vente.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Elle d&eacute;pend donc :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">du march&eacute; immobilier local</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">des caract&eacute;ristiques du bien</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">de la comparaison avec des biens similaires</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>2. Une difficult&eacute; fr&eacute;quente : l&rsquo;erreur d&rsquo;&eacute;valuation</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Dans la pratique, les h&eacute;ritiers peuvent&nbsp;<strong>sur&eacute;valuer un bien immobilier</strong>&nbsp;pour plusieurs raisons :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">prudence vis-&agrave;-vis de l&rsquo;administration fiscale</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">estimation approximative</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">&eacute;volution rapide du march&eacute; immobilier</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">manque de r&eacute;f&eacute;rences comparables au moment de la d&eacute;claration</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">esp&eacute;rance de vente &agrave; un prix sup&eacute;rieur au march&eacute;</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Lorsque la d&eacute;claration est d&eacute;pos&eacute;e avec cette valeur,&nbsp;<strong>les droits sont calcul&eacute;s sur cette base</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Et c&rsquo;est l&agrave; que la difficult&eacute; appara&icirc;t.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>3. La charge de la preuve repose sur le contribuable</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">L&rsquo;<strong>article R.194-1 du Livre des proc&eacute;dures fiscales</strong>&nbsp;est tr&egrave;s clair :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Lorsque l&rsquo;imposition est &eacute;tablie selon les bases d&eacute;clar&eacute;es par le contribuable,&nbsp;<strong>c&rsquo;est &agrave; lui de prouver que ces bases sont exag&eacute;r&eacute;es</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Autrement dit :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">👉&nbsp;si les h&eacute;ritiers ont&nbsp;<strong>sur&eacute;valu&eacute; eux-m&ecirc;mes le bien</strong>, ils doivent d&eacute;montrer que la valeur r&eacute;elle est inf&eacute;rieure pour obtenir la restitution des droits.</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>4. La m&eacute;thode de r&eacute;f&eacute;rence : la comparaison</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Pour d&eacute;terminer la valeur v&eacute;nale d&rsquo;un bien immobilier, la jurisprudence privil&eacute;gie la&nbsp;<strong>m&eacute;thode par comparaison</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Elle consiste &agrave; analyser :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">des ventes de biens similaires</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">situ&eacute;s dans le m&ecirc;me secteur</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">intervenues &agrave; une date proche du d&eacute;c&egrave;s</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">Ces ventes servent de&nbsp;<strong>r&eacute;f&eacute;rences de march&eacute;</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>5. Les comparaisons peuvent &ecirc;tre post&eacute;rieures au d&eacute;c&egrave;s</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La jurisprudence admet que les comparaisons puissent &ecirc;tre :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>ant&eacute;rieures</strong></span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>contemporaines</strong></span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>post&eacute;rieures</strong>&nbsp;au d&eacute;c&egrave;s</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">La Cour de cassation l&rsquo;a confirm&eacute; dans un arr&ecirc;t du&nbsp;<strong>16 avril 2013 (n&deg;12-16.266)</strong>&nbsp;:</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">👉&nbsp;Une transaction post&eacute;rieure peut &ecirc;tre prise en compte&nbsp;<strong>si elle reste suffisamment proche dans le temps</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>6. L&rsquo;affaire jug&eacute;e par le Tribunal judiciaire de Bordeaux</strong></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>Les faits</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Une succession ouverte le&nbsp;<strong>1er juillet 2022</strong>&nbsp;comprenait un appartement &agrave; Bordeaux.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Les h&eacute;ritiers ont d&eacute;clar&eacute; une valeur de&nbsp;<strong>590 000 &euro;</strong>&nbsp;dans la d&eacute;claration de succession d&eacute;pos&eacute;e le&nbsp;<strong>25 octobre 2023</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais le bien est finalement vendu le&nbsp;<strong>24 mai 2024</strong>&nbsp;pour&nbsp;<strong>524 000 &euro;</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Soit&nbsp;<strong>66 000 &euro; de moins que la valeur d&eacute;clar&eacute;e</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Les h&eacute;ritiers d&eacute;posent alors une&nbsp;<strong>d&eacute;claration rectificative</strong>&nbsp;et demandent la restitution de&nbsp;<strong>15 201 &euro; de droits de succession.</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">L&rsquo;administration fiscale refuse.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>7. L&rsquo;argument de l&rsquo;administration</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">L&rsquo;administration contestait la pertinence des comparaisons produites.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Elle estimait que les biens retenus n&rsquo;&eacute;taient pas&nbsp;<strong>intrins&egrave;quement similaires</strong>, notamment en raison :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">de l&rsquo;absence de cave ou de parking</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">d&rsquo;&eacute;tages diff&eacute;rents</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">d&rsquo;ann&eacute;es de construction diff&eacute;rentes</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Selon elle, ces diff&eacute;rences rendaient les comparaisons peu pertinentes.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>8. La d&eacute;cision du tribunal</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Le&nbsp;<strong>Tribunal judiciaire de Bordeaux</strong>&nbsp;a donn&eacute; raison aux h&eacute;ritiers.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Il retient plusieurs points importants :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>1️⃣&nbsp;Une vente post&eacute;rieure peut &ecirc;tre prise en compte</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La vente intervenue&nbsp;<strong>18 mois apr&egrave;s le d&eacute;c&egrave;s</strong>&nbsp;peut &ecirc;tre utilis&eacute;e comme &eacute;l&eacute;ment de comparaison.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>2️⃣&nbsp;Les biens comparables n&rsquo;ont pas besoin d&rsquo;&ecirc;tre identiques</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La m&eacute;thode de comparaison exige seulement des biens&nbsp;<strong>similaires</strong>, et non strictement identiques.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>3️⃣&nbsp;Les diff&eacute;rences mineures ne disqualifient pas la comparaison</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Les &eacute;carts portant sur :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">l&rsquo;ann&eacute;e de construction</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">la pr&eacute;sence d&rsquo;une cave</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">un parking</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">l&rsquo;&eacute;tage</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">ne suffisent pas &agrave; &eacute;carter les comparables&nbsp;<strong>lorsqu&rsquo;ils sont situ&eacute;s dans le m&ecirc;me secteur</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>9. Cons&eacute;quence : restitution des droits</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Le tribunal a donc :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">fix&eacute; la valeur v&eacute;nale du bien &agrave;&nbsp;<strong>524 000 &euro;</strong></span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">condamn&eacute; l&rsquo;administration &agrave; restituer&nbsp;<strong>15 201 &euro;</strong></span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">La vente a &eacute;t&eacute; consid&eacute;r&eacute;e comme&nbsp;<strong>coh&eacute;rente avec les prix du march&eacute; local au m&sup2;</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>10. Ce qu&rsquo;il faut retenir</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Cette d&eacute;cision rappelle plusieurs principes importants :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">✔️&nbsp;<strong>Une sur&eacute;valuation dans une succession peut &ecirc;tre corrig&eacute;e</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">✔️&nbsp;<strong>La preuve repose sur les h&eacute;ritiers</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">✔️&nbsp;<strong>Une vente post&eacute;rieure peut servir de r&eacute;f&eacute;rence</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">✔️&nbsp;<strong>Les biens comparables doivent &ecirc;tre similaires, pas identiques</strong></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\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">Oui, il est&nbsp;<strong>possible de rectifier la valeur d&rsquo;un bien d&eacute;clar&eacute; dans une succession</strong>, m&ecirc;me si la vente intervient&nbsp;<strong>plusieurs mois apr&egrave;s le d&eacute;c&egrave;s</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais cette rectification suppose :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">des&nbsp;<strong>&eacute;l&eacute;ments de comparaison solides</strong></span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">une&nbsp;<strong>d&eacute;monstration rigoureuse de la valeur r&eacute;elle du bien</strong></span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Sans cela, l&rsquo;administration fiscale refusera la restitution des droits.</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"><a href="https://justice.pappers.fr/decision/55b5a62d089d94aee03d4efeaf36968abb24a68c" title="https://justice.pappers.fr/decision/55b5a62d089d94aee03d4efeaf36968abb24a68c">D&eacute;cision du TJ de Bordeaux du 23 f&eacute;vrier 2026, n&deg;25/06170</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><a href="https://justice.pappers.fr/decision/55b5a62d089d94aee03d4efeaf36968abb24a68c" title="https://justice.pappers.fr/decision/55b5a62d089d94aee03d4efeaf36968abb24a68c">https://justice.pappers.fr/decision/55b5a62d089d94aee03d4efeaf36968abb24a68c</a></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 :</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>&nbsp;<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> :&nbsp;<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>\r\n
    \r\n
    <p>&nbsp;</p>
    """
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  -createdAt: DateTime @1773753378 {#633
    date: 2026-03-17 14:16:18.0 Europe/Paris (+01:00)
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date
"Tue, 24 Mar 2026 04:34:10 GMT"
x-debug-token
"6ca413"

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Session 10

Session Metadata

Key Value
Created
"Tue, 24 Mar 26 05:34:10 +0100"
Last used
"Tue, 24 Mar 26 05:34:10 +0100"
Lifetime
0

Session Attributes

Attribute Value
_captcha_captcha
[
  "phrase" => "t3s6w9"
  "width" => 130
  "height" => 50
  "distortion" => true
  "length" => 6
  "quality" => 50
  "background_color" => []
  "background_images" => []
  "text_color" => []
]
_csrf/https-abonne
"vuAGDZBbiyaGuwZXsqCVRZ_KxZBiP-E5aj3Mt6xdDWw"
captcha_whitelist_key
[
  "_captcha_captcha"
]

Session Usage

10 Usages
Stateless check enabled
Usage
Gregwar\CaptchaBundle\Type\CaptchaType:94
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Gregwar\CaptchaBundle\Type\CaptchaType:98
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Gregwar\CaptchaBundle\Type\CaptchaType:118
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:101
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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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    "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\HttpKernel\DataCollector\RequestDataCollector:73
[
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/DataCollector/RequestDataCollector.php"
    "line" => 73
    "function" => "getMetadataBag"
    "class" => "Symfony\Component\HttpFoundation\Session\Session"
    "type" => "->"
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  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Profiler/Profiler.php"
    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\Profiler\Profiler"
    "type" => "->"
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  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
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  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
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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" => "->"
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  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
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  [
    "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" => "->"
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  [
    "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\HttpKernel\DataCollector\RequestDataCollector:74
[
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    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/DataCollector/RequestDataCollector.php"
    "line" => 74
    "function" => "getMetadataBag"
    "class" => "Symfony\Component\HttpFoundation\Session\Session"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Profiler/Profiler.php"
    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\Profiler\Profiler"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
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  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
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    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
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    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
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  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
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  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
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  [
    "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\HttpKernel\DataCollector\RequestDataCollector:75
[
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/DataCollector/RequestDataCollector.php"
    "line" => 75
    "function" => "all"
    "class" => "Symfony\Component\HttpFoundation\Session\Session"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Profiler/Profiler.php"
    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
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    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "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" => "->"
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  [
    "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\HttpKernel\DataCollector\RequestDataCollector:76
[
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/DataCollector/RequestDataCollector.php"
    "line" => 76
    "function" => "getFlashBag"
    "class" => "Symfony\Component\HttpFoundation\Session\Session"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Profiler/Profiler.php"
    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\Profiler\Profiler"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "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"
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    "type" => "->"
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  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
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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
"216.73.216.190"
REMOTE_PORT
"50531"
REQUEST_METHOD
"GET"
REQUEST_SCHEME
"https"
REQUEST_TIME
1774326850
REQUEST_TIME_FLOAT
1774326850.5702
REQUEST_URI
"/blog/peut-on-rectifier-la-valeur-dun-bien-declare-dans-une-succession-lorsquil-est-vendu-moins-cher-18-mois-apres"
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"