BlogArticleController :: show

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blogArticle
App\Entity\BlogArticle {#632
  -id: 76
  -title: "SCI et location meublée saisonnière : quand l’IS entraîne l’imposition des occupants à titre gratuit pour avantage occulte"
  -content: """
    <p><span style="font-size:16px">La&nbsp;<strong>Cour administrative d&rsquo;appel de Toulouse</strong>, par deux arr&ecirc;ts rendus le&nbsp;<strong>29 janvier 2026</strong>, apporte un &eacute;clairage particuli&egrave;rement s&eacute;v&egrave;re sur les cons&eacute;quences fiscales de la location meubl&eacute;e saisonni&egrave;re exerc&eacute;e par une SCI.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">👉&nbsp;L&rsquo;arr&ecirc;t&nbsp;<strong>n&deg; 24TL00930</strong>&nbsp;constitue la d&eacute;cision&nbsp;<strong>principale</strong>&nbsp;: il concerne&nbsp;<strong>directement les associ&eacute;s</strong>&nbsp;d&rsquo;une SCI b&eacute;n&eacute;ficiant de la mise &agrave; disposition gratuite du bien.<br />\r\n
    👉&nbsp;L&rsquo;arr&ecirc;t&nbsp;<strong>n&deg; 24TL00931</strong>, rendu le m&ecirc;me jour, apporte une&nbsp;<strong>pr&eacute;cision compl&eacute;mentaire</strong>&nbsp;: l&rsquo;avantage occulte peut &ecirc;tre impos&eacute;&nbsp;<strong>chez un b&eacute;n&eacute;ficiaire non associ&eacute;</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>1️⃣&nbsp;Les faits de l&rsquo;arr&ecirc;t principal (CAA Toulouse, 29.01.2026, n&deg; 24TL00930)</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La SCI avait pour objet :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">l&rsquo;acquisition et la gestion d&rsquo;un ensemble immobilier de standing en Dordogne (le &ldquo;Moulin&rdquo;),</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">et sa mise &agrave; disposition&nbsp;<strong>gratuite</strong>&nbsp;aux associ&eacute;s.</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">En pratique :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">le bien &eacute;tait lou&eacute;&nbsp;<strong>en location meubl&eacute;e saisonni&egrave;re</strong>&nbsp;via Abritel pendant quelques semaines en 2017 et 2018 ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">le reste de l&rsquo;ann&eacute;e, il &eacute;tait&nbsp;<strong>occup&eacute; gratuitement par les associ&eacute;s</strong>, &agrave; titre de r&eacute;sidence secondaire.</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">&Agrave; l&rsquo;issue d&rsquo;une v&eacute;rification de comptabilit&eacute;, l&rsquo;administration :</span></p>\r\n
    \r\n
    <ol start="1">\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">requalifie l&rsquo;activit&eacute; de la SCI en&nbsp;<strong>activit&eacute; commerciale</strong>&nbsp;de location meubl&eacute;e,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">assujettit la SCI &agrave; l&rsquo;<strong>imp&ocirc;t sur les soci&eacute;t&eacute;s</strong>,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">consid&egrave;re que la mise &agrave; disposition gratuite constitue un&nbsp;<strong>avantage occulte</strong>, imposable&nbsp;<strong>entre les mains des associ&eacute;s</strong>.</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>2️⃣&nbsp;La qualification de location meubl&eacute;e : un faisceau d&rsquo;indices suffit</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Les associ&eacute;s soutenaient que l&rsquo;administration ne d&eacute;montrait pas la pr&eacute;sence de l&rsquo;ensemble des &eacute;quipements exig&eacute;s par le d&eacute;cret de 2015.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La Cour &eacute;carte cet argument et retient plusieurs &eacute;l&eacute;ments concordants :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">l&rsquo;utilisation personnelle du bien par les associ&eacute;s en dehors des p&eacute;riodes de location ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">la publication de l&rsquo;annonce sur&nbsp;<strong>Abritel</strong>, plateforme sp&eacute;cialis&eacute;e dans la location saisonni&egrave;re meubl&eacute;e ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">le standing et la configuration du bien.</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">👉&nbsp;<strong>La preuve du caract&egrave;re meubl&eacute; peut r&eacute;sulter d&rsquo;un faisceau d&rsquo;indices</strong>, sans d&eacute;monstration exhaustive de chaque &eacute;quipement.</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>3️⃣&nbsp;Une activit&eacute; jug&eacute;e &ldquo;habituelle&rdquo;&nbsp;&rarr;&nbsp;assujettissement&nbsp;&agrave;&nbsp;l&rsquo;IS</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Bien que les p&eacute;riodes de location soient limit&eacute;es, la Cour rel&egrave;ve :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">une r&eacute;p&eacute;tition sur&nbsp;<strong>deux ann&eacute;es cons&eacute;cutives</strong>,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">une dur&eacute;e de location&nbsp;<strong>croissante</strong>.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">➡️&nbsp;L&rsquo;activit&eacute; pr&eacute;sente un&nbsp;<strong>caract&egrave;re habituel</strong>&nbsp;: la SCI entre donc dans le champ de l&rsquo;IS.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>4️⃣&nbsp;Point central de l&rsquo;arr&ecirc;t : la mise &agrave; disposition gratuite aux associ&eacute;s = avantage occulte</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Une fois la SCI plac&eacute;e &agrave; l&rsquo;IS, le raisonnement de la Cour est limpide :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">En mettant gratuitement le bien &agrave; disposition des associ&eacute;s hors p&eacute;riodes de location, la SCI&nbsp;<strong>renonce aux loyers</strong>&nbsp;qu&rsquo;elle aurait pu percevoir dans le cadre de son activit&eacute; habituelle.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Cette renonciation constitue un&nbsp;<strong>avantage sans contrepartie</strong>.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Cet avantage&nbsp;<strong>n&rsquo;ayant pas &eacute;t&eacute; inscrit explicitement en comptabilit&eacute;</strong>, il rev&ecirc;t un&nbsp;<strong>caract&egrave;re occulte</strong>.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">➡️&nbsp;Il est donc imposable&nbsp;<strong>chez les associ&eacute;s b&eacute;n&eacute;ficiaires</strong>, en tant que&nbsp;<strong>revenu distribu&eacute;</strong>&nbsp;au sens de l&rsquo;article 111-c du CGI.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>5️⃣&nbsp;&Eacute;valuation de l&rsquo;avantage : validation de l&rsquo;approche de l&rsquo;administration</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Les associ&eacute;s contestaient la valeur locative retenue.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La Cour :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">&eacute;carte l&rsquo;attestation d&rsquo;agence produite,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">rel&egrave;ve que les loyers effectivement per&ccedil;us en haute saison d&eacute;montrent le&nbsp;<strong>potentiel locatif &eacute;lev&eacute;</strong>&nbsp;du bien,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">valide l&rsquo;&eacute;valuation fond&eacute;e sur un&nbsp;<strong>taux de rendement de 4 % appliqu&eacute; &agrave; la valeur v&eacute;nale</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">Les versements effectu&eacute;s par les associ&eacute;s &agrave; la SCI sont jug&eacute;s&nbsp;<strong>sans incidence</strong>&nbsp;sur l&rsquo;imposition personnelle de l&rsquo;avantage occulte.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>6️⃣&nbsp;La pr&eacute;cision apport&eacute;e par le second arr&ecirc;t (CAA Toulouse, 29.01.2026, n&deg; 24TL00931)</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Dans un&nbsp;<strong>autre arr&ecirc;t</strong>, rendu le m&ecirc;me jour, la Cour statue sur un&nbsp;<strong>autre bien</strong>&nbsp;appartenant &agrave; la m&ecirc;me SCI, occup&eacute; gratuitement par le&nbsp;<strong>fils d&rsquo;une associ&eacute;e</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Elle juge que :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">l&rsquo;avantage en nature, non comptabilis&eacute; explicitement,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">constitue un&nbsp;<strong>avantage occulte imposable</strong>,</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">➡️&nbsp;<strong>sans qu&rsquo;il soit n&eacute;cessaire que le b&eacute;n&eacute;ficiaire soit associ&eacute;</strong>&nbsp;de la soci&eacute;t&eacute; distributrice.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">⚠️&nbsp;Cet arr&ecirc;t n&rsquo;est donc pas &agrave; l&rsquo;origine de l&rsquo;imposition des associ&eacute;s, mais il&nbsp;<strong>&eacute;largit le champ des b&eacute;n&eacute;ficiaires potentiellement imposables</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>7️⃣&nbsp;Enseignements pratiques majeurs</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">✔️&nbsp;La location meubl&eacute;e saisonni&egrave;re, m&ecirc;me limit&eacute;e, peut suffire &agrave; faire basculer une SCI &agrave; l&rsquo;IS<br />\r\n
    ✔️&nbsp;La mise &agrave; disposition gratuite d&rsquo;un bien devient alors un&nbsp;<strong>risque fiscal majeur</strong><br />\r\n
    ✔️&nbsp;L&rsquo;imposition peut viser :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les associ&eacute;s,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">mais aussi&nbsp;<strong>tout b&eacute;n&eacute;ficiaire r&eacute;el</strong>&nbsp;(enfants, proches), s&rsquo;il existe un avantage occulte</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">👉&nbsp;<strong>S&eacute;curisation indispensable</strong>&nbsp;:</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">renoncer &agrave; la location meubl&eacute;e si l&rsquo;objectif est patrimonial,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">ou formaliser strictement les mises &agrave; disposition&nbsp;<strong>et les traiter comptablement</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">Liens vers les arr&ecirc;ts&nbsp;:</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><a href="https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00930_20260129" title="https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00930_20260129">https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00930_20260129</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">et</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><a href="https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00931_20260129" title="https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00931_20260129">https://opendata.justice-administrative.fr/recherche/shareFile/CAA31/DCA_24TL00931_20260129</a></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>&nbsp;<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 :&nbsp;</strong><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" 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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Session 10

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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
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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" => "->"
  ]
  [
    "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: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
"216.73.216.138"
REMOTE_PORT
"44925"
REQUEST_METHOD
"GET"
REQUEST_SCHEME
"https"
REQUEST_TIME
1770782275
REQUEST_TIME_FLOAT
1770782275.8592
REQUEST_URI
"/blog/sci-et-location-meublee-saisonniere-quand-lis-entraine-limposition-des-occupants-a-titre-gratuit-pour-avantage-occulte"
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"