BlogArticleController :: show

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blogArticle
App\Entity\BlogArticle {#632
  -id: 70
  -title: "🧠 SCI & location meublée : Attention au montage dissocié et à sa rigoureuse mise en œuvre"
  -content: """
    <p><span style="font-size:16px"><em>D&eacute;cision du Tribunal administratif de N&icirc;mes, 5 d&eacute;cembre 2025, n&deg; 2303286</em></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌&nbsp;Introduction &mdash; un montage juridique courant mais d&eacute;licat</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Pour &eacute;viter qu&rsquo;une soci&eacute;t&eacute; civile immobili&egrave;re (SCI) ne soit automatiquement assujettie &agrave; l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s (IS) lorsqu&rsquo;elle d&eacute;tient des locaux exploit&eacute;s en location meubl&eacute;e, il est fr&eacute;quent d&rsquo;adopter un&nbsp;<strong>montage dissociant la d&eacute;tention du bien de son exploitation commerciale</strong>&nbsp;:</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">la&nbsp;<strong>SCI d&eacute;tient l&rsquo;immeuble</strong>&nbsp;(location nue),</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">une&nbsp;<strong>structure exploitante</strong>&nbsp;(entreprise individuelle, SARL, etc.) exploite les g&icirc;tes et chambres d&rsquo;h&ocirc;tes en meubl&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">Sur le plan juridique, ce sch&eacute;ma est possible.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">En pratique, sa mise en &oelig;uvre exige une s&eacute;paration&nbsp;<strong>totale et effective</strong>&nbsp;des patrimoines, des tr&eacute;soreries et des flux financiers entre la SCI et l&rsquo;exploitant.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">La moindre confusion compromet la validit&eacute; du montage et peut conduire &agrave; une requalification co&ucirc;teuse par l&rsquo;administration fiscale.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📍&nbsp;Faits &mdash; la SCI La Banasti&egrave;re devant le TA de N&icirc;mes</strong></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">La SCI&nbsp;<strong>La Banasti&egrave;re</strong>&nbsp;&eacute;tait propri&eacute;taire d&rsquo;un domaine comprenant un g&icirc;te et des chambres d&rsquo;h&ocirc;tes.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Pour maintenir son caract&egrave;re&nbsp;<strong>civil</strong>&nbsp;et &eacute;viter l&rsquo;IS, elle avait conclu un bail&nbsp;<strong>nu</strong>&nbsp;avec sa g&eacute;rante et associ&eacute;e, qui devait exploiter l&rsquo;activit&eacute; de location meubl&eacute;e.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">&Agrave; l&rsquo;issue d&rsquo;un contr&ocirc;le fiscal, l&rsquo;administration a requalifi&eacute; l&rsquo;activit&eacute; de la SCI comme&nbsp;<strong>commerciale</strong>, entra&icirc;nant :</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <ol start="1">\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">l&rsquo;assujettissement &agrave; l&rsquo;<strong>imp&ocirc;t sur les soci&eacute;t&eacute;s</strong>&nbsp;pour l&rsquo;exercice clos au 31 d&eacute;cembre 2019,</span></p>\r\n
    \t</li>\r\n
    </ol>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <ol start="1">\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">la requalification de la plus‑value immobili&egrave;re r&eacute;alis&eacute;e lors de la&nbsp;<strong>cession de l&rsquo;immeuble (981 200 &euro;)</strong>&nbsp;selon les r&egrave;gles de l&rsquo;IS plut&ocirc;t que celles applicables aux particuliers. (<a href="https://www.doctrine.fr/d/TA/Nimes/2025/TAB6C640B1654D267C7699?utm_source=chatgpt.com" title="https://www.doctrine.fr/d/TA/Nimes/2025/TAB6C640B1654D267C7699?utm_source=chatgpt.com">Doctrine</a>)</span></p>\r\n
    \t</li>\r\n
    </ol>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>⚖️&nbsp;Analyse judiciaire &mdash; l&rsquo;insuffisance du bail nu</strong></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Le Tribunal administratif a rejet&eacute; la requ&ecirc;te de la SCI sur plusieurs points.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌&nbsp;1. Qualification de l&rsquo;activit&eacute; : caract&egrave;re commercial</strong></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">M&ecirc;me si :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">un&nbsp;<strong>contrat de bail nu</strong>&nbsp;avait &eacute;t&eacute; conclu,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">l&rsquo;exploitante avait d&eacute;clar&eacute; son activit&eacute; en mairie,</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">la r&eacute;alit&eacute; des flux a permis au juge d&rsquo;&eacute;tablir que la SCI&nbsp;<em>exploitait directement</em>&nbsp;l&rsquo;activit&eacute; de location meubl&eacute;e. Le tribunal a relev&eacute; que :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les&nbsp;<strong>recettes client&egrave;le &eacute;taient encaiss&eacute;es directement par la SCI</strong>&nbsp;via TPE,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">la&nbsp;<strong>SCI payait les charges d&rsquo;exploitation</strong>,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>aucun loyer n&rsquo;&eacute;tait r&eacute;ellement vers&eacute;</strong>&nbsp;par la locataire exploitante.</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">Cette&nbsp;<strong>confusion des patrimoines et des tr&eacute;soreries</strong>&nbsp;r&eacute;v&egrave;le la&nbsp;<strong>fictivit&eacute; du bail nu</strong>, justifiant l&rsquo;assujettissement de la SCI &agrave; l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s en application des articles 34 et 206 du CGI. (<a href="https://www.doctrine.fr/d/TA/Nimes/2025/TAB6C640B1654D267C7699?utm_source=chatgpt.com" title="https://www.doctrine.fr/d/TA/Nimes/2025/TAB6C640B1654D267C7699?utm_source=chatgpt.com">Doctrine</a>)</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">💡&nbsp;<strong>Le&ccedil;on</strong>&nbsp;: un bail formel n&rsquo;a pas de force si sa r&eacute;alit&eacute; &eacute;conomique n&rsquo;est pas respect&eacute;e.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌&nbsp;2. Cons&eacute;quences fiscales &mdash; taxation de la cession immobili&egrave;re</strong></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">La SCI contestait aussi la mani&egrave;re dont l&rsquo;administration avait d&eacute;termin&eacute; la plus‑value imposable.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Elle soutenait qu&rsquo;il fallait prendre en compte :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">le&nbsp;<strong>prix d&rsquo;acquisition</strong>,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les&nbsp;<strong>travaux r&eacute;alis&eacute;s</strong>,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les&nbsp;<strong>d&eacute;ficits fonciers</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">Le tribunal rappelle qu&rsquo;en cas d&rsquo;<strong>assujettissement &agrave; l&rsquo;IS</strong>, la notion de plus‑value des particuliers dispara&icirc;t.<br />\r\n
    Le r&eacute;sultat imposable se d&eacute;termine selon la&nbsp;<strong>th&eacute;orie du bilan</strong>&nbsp;(article 38 du CGI), o&ugrave; :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">le&nbsp;<strong>produit de cession total</strong>&nbsp;figure dans le r&eacute;sultat comptable,</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">les&nbsp;<strong>amortissements et r&eacute;int&eacute;grations comptables</strong>&nbsp;doivent &ecirc;tre justifi&eacute;s par une comptabilit&eacute; probante. (<a href="https://www.doctrine.fr/d/TA/Nimes/2025/TAB6C640B1654D267C7699?utm_source=chatgpt.com" title="https://www.doctrine.fr/d/TA/Nimes/2025/TAB6C640B1654D267C7699?utm_source=chatgpt.com">Doctrine</a>)</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Faute de produire une reconstitution comptable s&eacute;rieuse de la valeur nette comptable (VNC), la SCI s&rsquo;est trouv&eacute;e&nbsp;<strong>tax&eacute;e sur le prix de vente brut</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌&nbsp;Ce que retient la doctrine</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">✔️&nbsp;Le juge administratif n&rsquo;admet pas qu&rsquo;une SCI soit consid&eacute;r&eacute;e civile&nbsp;<strong>si la r&eacute;alit&eacute; &eacute;conomique contredit le montage juridique formel</strong>.<br />\r\n
    ✔️&nbsp;L&rsquo;assujettissement &agrave; l&rsquo;IS entra&icirc;ne des cons&eacute;quences lourdes : imposition des r&eacute;sultats commerciaux, taxation des plus‑values selon l&rsquo;IS, pertes d&rsquo;abattements&hellip;</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📎&nbsp;T&eacute;l&eacute;charger la d&eacute;cision</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🔗&nbsp;<em>D&eacute;cision TA N&icirc;mes, 3e ch., 5 d&eacute;c. 2025, n&deg; 2303286</em>&nbsp;&mdash; accessible via le moteur de recherche des d&eacute;cisions du tribunal administratif de N&icirc;mes (Open Data Justice Administrative) :<br />\r\n
    👉&nbsp;<a href="https://opendata.justice-administrative.fr/recherche" title="https://opendata.justice-administrative.fr/recherche">https://opendata.justice-administrative.fr/recherche</a> &nbsp;(<a href="https://nimes.tribunal-administratif.fr/decisions-de-justice/rechercher-une-decision?utm_source=chatgpt.com" title="https://nimes.tribunal-administratif.fr/decisions-de-justice/rechercher-une-decision?utm_source=chatgpt.com">Tribunal administratif de N&icirc;mes</a>)</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌&nbsp;Conclusion &mdash; les enseignements pratiques</strong></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">➡️&nbsp;<strong>S&eacute;parer juridiquement n&rsquo;est pas s&eacute;parer &eacute;conomiquement</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">➡️&nbsp;La simple existence d&rsquo;un bail nu ne suffit pas si la gestion concr&egrave;te contredit le sch&eacute;ma.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">➡️&nbsp;Une&nbsp;<strong>comptabilit&eacute; rigoureuse</strong>&nbsp;et une&nbsp;<strong>s&eacute;paration r&eacute;elle des op&eacute;rations financi&egrave;res</strong>&nbsp;sont essentielles.</span></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">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/">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">https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</a></span></p>
    """
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  -video: null
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  -isEnabled: true
  -slug: "sci-location-meublee-attention-au-montage-dissocie-et-a-sa-rigoureuse-mise-en-oeuvre"
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Session 10

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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"
  ]
]
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"
    "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"
    "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: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"
    "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:/snap/bin"
PHP_SELF
"/index.php"
QUERY_STRING
""
REMOTE_ADDR
"216.73.216.122"
REMOTE_PORT
"65117"
REQUEST_METHOD
"GET"
REQUEST_SCHEME
"https"
REQUEST_TIME
1767971130
REQUEST_TIME_FLOAT
1767971130.2184
REQUEST_URI
"/blog/sci-location-meublee-attention-au-montage-dissocie-et-a-sa-rigoureuse-mise-en-oeuvre"
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"