https://preprod-laroche.delit-dinfluence.fr/blog/fin-dune-controverse-le-preciput-ne-constitue-pas-un-partage-la-cour-de-cassation-clarifie-enfin-la-situation

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  -id: 20
  -title: "📚 Fin d’une controverse : le préciput ne constitue pas un partage – la Cour de cassation clarifie enfin la situation"
  -content: """
    <p><span style="font-size:16px">Apr&egrave;s des ann&eacute;es de d&eacute;bats juridiques, doctrinaux et fiscaux, <strong>la premi&egrave;re chambre civile de la Cour de cassation a rendu un avis tr&egrave;s attendu</strong> le 21 mai 2025.<br />\r\n
    Sa d&eacute;cision est claire : <strong>le pr&eacute;l&egrave;vement pr&eacute;ciputaire effectu&eacute; par le conjoint survivant ne constitue pas une op&eacute;ration de partage</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔎 De quoi s&rsquo;agissait-il ?</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Le pr&eacute;ciput permet au conjoint survivant, en vertu d&rsquo;une clause du contrat de mariage, de <strong>pr&eacute;lever certains biens avant tout partage successoral</strong>.<br />\r\n
    Cependant, l&rsquo;administration fiscale estimait que cet exercice pouvait d&eacute;clencher des <strong>droits de partage</strong>, comme si le conjoint survivant agissait en tant que copartageant.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Cela avait conduit &agrave; des <strong>redressements fiscaux</strong> dans plusieurs successions, semant le doute chez de nombreux notaires et praticiens.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>⚖️ L&rsquo;avis de la Cour de cassation</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Saisie pour avis, la premi&egrave;re chambre civile a tranch&eacute; :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>&laquo; Le pr&eacute;l&egrave;vement pr&eacute;ciputaire ne constitue pas une op&eacute;ration de partage. &raquo;</strong><br />\r\n
    👉 Par cons&eacute;quent, <strong>aucun droit de partage ne peut &ecirc;tre exig&eacute; &agrave; ce titre</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Cette position rejoint celle d&eacute;j&agrave; d&eacute;fendue depuis plusieurs ann&eacute;es par la doctrine et par le <strong>Comit&eacute; de consultation du CRIDON de Paris</strong>, qui rappelait :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">qu&rsquo;un partage suppose la mise en fin d&rsquo;une indivision par attribution de droits divis,</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">et que le conjoint survivant agit non comme un indivisaire, mais comme <strong>copropri&eacute;taire de la communaut&eacute;</strong>.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🧠 Pourquoi c&rsquo;est important ?</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Cette clarification :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>r&eacute;tablit la s&eacute;curit&eacute; juridique</strong> pour les familles et les praticiens ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>&eacute;vite des co&ucirc;ts injustifi&eacute;s</strong> pour les h&eacute;ritiers ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">harmonise <strong>l&rsquo;analyse civile et fiscale</strong> de l&rsquo;op&eacute;ration.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">Elle s&rsquo;appuie &eacute;galement sur une analyse rigoureuse, notamment celle du professeur <strong>Claude Brenner</strong>, qui d&eacute;fendait depuis longtemps cette interpr&eacute;tation.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌 En r&eacute;sum&eacute;</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Le pr&eacute;ciput est <strong>un droit issu du contrat de mariage</strong>, qui s&rsquo;exerce <strong>en dehors du partage successoral</strong>.<br />\r\n
    Il <strong>ne doit pas &ecirc;tre soumis au droit de partage</strong>, sauf s&rsquo;il est int&eacute;gr&eacute; volontairement &agrave; une op&eacute;ration de r&eacute;partition plus large.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🔗 <strong>Pour consulter l&rsquo;avis en int&eacute;gralit&eacute; :</strong><br />\r\n
    👉 </span><a href="https://www.courdecassation.fr/decision/682d68b516fd466a1ce9009e" title="https://www.courdecassation.fr/decision/682d68b516fd466a1ce9009e">https://www.courdecassation.fr/decision/682d68b516fd466a1ce9009e</a></p>\r\n
    \r\n
    <p><strong><span style="font-size:16px">Lien vers nos R&Eacute;SEAUX SOCIAUX :&nbsp;</span></strong></p>\r\n
    \r\n
    <p><strong><span style="font-size:16px">🔵 FACEBOOK : <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></span></strong></p>\r\n
    \r\n
    <p><strong><span style="font-size:16px">🔴 INSTAGRAM :&nbsp;<a href="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></span></strong></p>\r\n
    \r\n
    <p><strong><span style="font-size:16px">🟡 LINKEDIN :&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></strong></p>\r\n
    \r\n
    <p>&nbsp;</p>
    """
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    "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

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_COOKIE 
"PHPSESSID=tjsrevmlj2qvtou4aa656mrghh"
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 
"216.73.216.169"
REMOTE_PORT 
"47492"
REQUEST_METHOD 
"GET"
REQUEST_SCHEME 
"https"
REQUEST_TIME 
1763823258
REQUEST_TIME_FLOAT 
1763823258.1683
REQUEST_URI 
"/blog/fin-dune-controverse-le-preciput-ne-constitue-pas-un-partage-la-cour-de-cassation-clarifie-enfin-la-situation"
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"