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  -id: 37
  -title: "Défiscalisation : les CGP face à un devoir d'information renforcé"
  -content: """
    <p><span style="font-size:16px">📅 <em>Cass. com., 30 avril 2025, n&deg; 23-23.253</em></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La Cour de cassation pr&eacute;cise les contours de la responsabilit&eacute; du conseiller en gestion de patrimoine (CGP) lorsqu&rsquo;il propose une op&eacute;ration de d&eacute;fiscalisation. Et le message est clair : <strong>informer, ce n&rsquo;est pas survoler</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>👉 Ce que dit l&#39;arr&ecirc;t</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Un investisseur avait souscrit &agrave; des programmes de d&eacute;fiscalisation via des soci&eacute;t&eacute;s en participation. Suite &agrave; un redressement fiscal, il s&rsquo;est retourn&eacute; contre son conseiller.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La cour d&rsquo;appel avait estim&eacute; que l&rsquo;information fournie (documents, montage, risques &eacute;voqu&eacute;s) suffisait. <strong>La Cour de cassation n&rsquo;est pas de cet avis.</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Elle censure cette d&eacute;cision, rappelant qu&rsquo;en vertu de l&rsquo;ancien article 1147 du Code civil, le CGP est tenu :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">&ldquo;d&rsquo;une obligation d&rsquo;information sur les caract&eacute;ristiques essentielles, y compris les moins favorables [...] et les risques associ&eacute;s.&rdquo;</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Dans ce cas, <strong>les juges estiment que les informations transmises n&rsquo;&eacute;taient ni assez claires ni assez pr&eacute;cises</strong> sur les risques fiscaux.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🎯 Ce qu&rsquo;il faut retenir</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">✅ L&#39;information doit &ecirc;tre <strong>adapt&eacute;e &agrave; la complexit&eacute; de l&rsquo;op&eacute;ration</strong>.<br />\r\n
    ✅ Mentionner &ldquo;attention, il existe un risque fiscal&rdquo; ne suffit plus.<br />\r\n
    ✅ Il faut d&eacute;tailler <strong>la nature, l&rsquo;ampleur et les conditions</strong> de r&eacute;alisation de ces risques.<br />\r\n
    ✅ Le CGP doit veiller &agrave; ce que son client <strong>comprenne r&eacute;ellement</strong> &agrave; quoi il s&rsquo;engage.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>👥 Ce qu&rsquo;on en pense</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🗣️ <em>Lucile Le Bras</em>, responsable du p&ocirc;le transmission patrimoniale :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">&ldquo;Nous accompagnons des CGP qui structurent des strat&eacute;gies complexes. Cet arr&ecirc;t confirme qu&rsquo;une information sur-mesure, adapt&eacute;e au profil du client, est aussi une protection pour le professionnel.&rdquo;</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🗣️ <em>Ludovic Duret</em>, responsable du p&ocirc;le liquidation d&rsquo;indivisions :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">&ldquo;Cette d&eacute;cision ne doit pas &ecirc;tre per&ccedil;ue comme une sanction mais comme une invitation &agrave; renforcer la p&eacute;dagogie. Un client bien inform&eacute; est un client mieux engag&eacute;.&rdquo;</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>💡 En pratique</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Cet arr&ecirc;t invite les CGP &agrave; :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>documenter leurs conseils</strong> (&eacute;crits, comptes rendus, supports clairs)</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>adapter leur discours au niveau de compr&eacute;hension du client</strong></span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>s&rsquo;entourer d&rsquo;experts</strong> quand l&rsquo;op&eacute;ration sort de l&rsquo;ordinaire (des notaires par exemple&nbsp;!).</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">📚 Retrouvez l&rsquo;analyse compl&egrave;te de l&rsquo;arr&ecirc;t ici 👉 <a href="https://www.courdecassation.fr/decision/6811bc2912a37cea68763de6" title="https://www.courdecassation.fr/decision/6811bc2912a37cea68763de6">https://www.courdecassation.fr/decision/6811bc2912a37cea68763de6</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> <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>
    """
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:88
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:72
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
Show trace 
[
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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" => "->"
  ]
  [
    "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"
PHP_SELF 
"/index.php"
QUERY_STRING 
""
REMOTE_ADDR 
"216.73.216.187"
REMOTE_PORT 
"43714"
REQUEST_METHOD 
"GET"
REQUEST_SCHEME 
"https"
REQUEST_TIME 
1753485788
REQUEST_TIME_FLOAT 
1753485788.8381
REQUEST_URI 
"/blog/defiscalisation-les-cgp-face-a-un-devoir-dinformation-renforce"
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/2.4.62 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE 
"Apache/2.4.62 (Debian)"
SSL_TLS_SNI 
"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS 
"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"