BlogArticleController :: show
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| blogArticle | App\Entity\BlogArticle {#632 -id: 82 -title: "Plus-value sur des titres démembrés : faut-il décider du remploi avant la vente pour éviter l’imposition chez l’usufruitier ?" -content: """ <p><span style="font-size:16px">La cession de <strong>titres démembrés</strong> (usufruit / nue-propriété) pose une question fiscale récurrente :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>Qui doit payer l’impôt sur la plus-value ?</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Une récente décision du <strong>Conseil d’État du 12 mars 2026 (n°497808)</strong> met fin à un long contentieux et apporte une clarification essentielle :</span></p>\r\n \r\n <p><span style="font-size:16px">⚠️ <strong>Le sort fiscal de la plus-value dépend des clauses applicables… à la date de la cession.</strong></span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Et surtout :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>Si le remploi n’est pas décidé avant la vente, l’usufruitier peut être imposé sur l’intégralité de la plus-value.</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Décryptage.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>1. Le principe : l’imposition des plus-values mobilières</strong></span></p>\r\n \r\n <p><span style="font-size:16px">L’<strong>article 150-0 A du Code général des impôts</strong> prévoit que les <strong>gains nets réalisés lors de la cession de valeurs mobilières</strong> sont imposables.</span></p>\r\n \r\n <p><span style="font-size:16px">Lorsque les titres sont détenus en pleine propriété, la règle est simple :</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>le vendeur est imposé sur la plus-value.</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Mais lorsque les titres sont <strong>démembrés entre usufruitier et nu-propriétaire</strong>, la question devient plus complexe.</span></p>\r\n \r\n <p><span style="font-size:16px">Tout dépend alors <strong>du sort du prix de vente</strong>.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>2. Trois situations possibles lors de la cession de titres démembrés</strong></span></p>\r\n \r\n <p><span style="font-size:16px">La jurisprudence distingue <strong>trois hypothèses principales</strong>.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>1️⃣ Absence de clause particulière</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Si aucun mécanisme spécifique n’est prévu :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 la plus-value est <strong>répartie entre usufruitier et nu-propriétaire</strong> selon la valeur respective de leurs droits.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>2️⃣ Report de l’usufruit sur le prix : le quasi-usufruit</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Les parties peuvent prévoir que :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>l’usufruit est reporté sur le prix de vente.</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Le prix devient alors un <strong>quasi-usufruit</strong>.</span></p>\r\n \r\n <p><span style="font-size:16px">Selon l’<strong>article 587 du Code civil</strong>, le quasi-usufruit permet à l’usufruitier :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">de disposer librement du bien</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">à charge de restituer l’équivalent à la fin de l’usufruit</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">Dans cette situation :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>la plus-value est intégralement imposable entre les mains de l’usufruitier.</strong></span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>3️⃣ Remploi obligatoire du prix</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Troisième possibilité :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 le prix de vente doit être <strong>obligatoirement réinvesti dans de nouveaux titres</strong>.</span></p>\r\n \r\n <p><span style="font-size:16px">Le démembrement est alors <strong>maintenu sur les nouveaux actifs</strong> :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">le capital appartient au nu-propriétaire</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">les revenus reviennent à l’usufruitier</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">Dans ce cas :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>la plus-value est imposée au nom du nu-propriétaire.</strong></span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>3. Le point clé : tout se joue à la date de la cession</strong></span></p>\r\n \r\n <p><span style="font-size:16px">La règle essentielle rappelée par la jurisprudence est la suivante :</span></p>\r\n \r\n <p><span style="font-size:16px">⚖️ <strong>Le régime fiscal est déterminé uniquement par les clauses applicables au jour de la cession.</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Les actes réalisés <strong>après la vente</strong> ne peuvent pas modifier rétroactivement la qualification fiscale.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>4. L’affaire jugée par le Conseil d’État</strong></span></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">Entre <strong>1994 et 2001</strong>, un couple donne à ses enfants la <strong>nue-propriété de titres</strong>, tout en conservant l’usufruit.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Les actes de donation prévoyaient deux possibilités en cas de vente :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">soit <strong>remployer le prix dans de nouveaux titres</strong></span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">soit placer le produit sur <strong>un compte indivis avec mandat de gestion exclusif des parents</strong></span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Le <strong>15 juin 2010</strong>, les titres sont vendus.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Mais :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">la <strong>convention de quasi-usufruit</strong> n’est signée que le <strong>9 juillet 2010</strong></span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">les fonds sont <strong>réinvestis le 22 juillet 2010</strong> dans des contrats de capitalisation.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">L’administration fiscale considère alors que :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>la plus-value doit être imposée intégralement chez les usufruitiers.</strong></span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Pourquoi ?</span></p>\r\n \r\n <p><span style="font-size:16px">Parce qu’aucune décision de remploi n’avait été prise <strong>au moment de la cession</strong>.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>5. Une procédure contentieuse longue</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Le litige a donné lieu à un véritable feuilleton judiciaire :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>TA de Paris – 27 juin 2018</strong> : rejet de la demande des contribuables</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>CAA de Paris – 6 novembre 2019</strong> : annulation et décharge</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Conseil d’État – 17 novembre 2021</strong> : cassation de l’arrêt</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>CAA de Paris (renvoi) – 16 juillet 2024</strong> : rejet</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Conseil d’État – 12 mars 2026</strong> : rejet définitif du pourvoi</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Le Conseil d’État confirme donc la position de l’administration.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>6. Le raisonnement du Conseil d’État</strong></span></p>\r\n \r\n <p><span style="font-size:16px">La haute juridiction valide l’analyse de la cour d’appel.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>1️⃣ Les clauses applicables au jour de la vente</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Les actes de donation prévoyaient qu’en l’<strong>absence de remploi</strong>, le produit serait placé sur un compte avec <strong>mandat de gestion exclusif des usufruitiers</strong>.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Or, au <strong>15 juin 2010</strong>, aucune décision de remploi n’avait été formalisée.</span></p>\r\n \r\n <p><span style="font-size:16px">Les usufruitiers disposaient donc <strong>d’un pouvoir de disposition sur le prix</strong>.</span></p>\r\n \r\n <p><span style="font-size:16px">Ce pouvoir caractérise <strong>un quasi-usufruit</strong>.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>2️⃣ Les actes postérieurs sont sans incidence</strong></span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Le Conseil d’État confirme également que :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>la souscription ultérieure de contrats de capitalisation est sans incidence.</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Pourquoi ?</span></p>\r\n \r\n <p><span style="font-size:16px">Parce que :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">le critère d’appréciation est <strong>uniquement la situation juridique au jour de la cession</strong></span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">la convention de quasi-usufruit signée le <strong>9 juillet 2010</strong> ne fait que <strong>confirmer un régime déjà existant</strong></span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>7. Conséquence fiscale</strong></span></p>\r\n \r\n <p><span style="font-size:16px">La conséquence est claire :</span></p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>les usufruitiers sont redevables de l’intégralité de l’imposition sur la plus-value.</strong></span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Le réinvestissement ultérieur des fonds ne permet pas de modifier cette qualification.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>8. Ce qu’il faut retenir</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Cette décision rappelle plusieurs principes fondamentaux :</span></p>\r\n \r\n <p><span style="font-size:16px">✔️ Le régime fiscal de la plus-value se <strong>cristallise à la date de la cession</strong></span></p>\r\n \r\n <p><span style="font-size:16px">✔️ Le <strong>sort du prix de vente doit être déterminé à cette date</strong></span></p>\r\n \r\n <p><span style="font-size:16px">✔️ Une décision de <strong>remploi doit être formalisée avant la vente</strong></span></p>\r\n \r\n <p><span style="font-size:16px">✔️ Les actes postérieurs sont <strong>sans effet sur la qualification fiscale</strong></span></p>\r\n \r\n <p> </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">La décision du <strong>Conseil d’État du 12 mars 2026 (n°497808)</strong> confirme une règle essentielle en matière de <strong>cession de titres démembrés</strong> :</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">👉 <strong>si le remploi n’est pas décidé et juridiquement organisé avant la cession, l’usufruitier peut être imposé sur l’intégralité de la plus-value.</strong></span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Cette solution rappelle l’importance d’<strong>anticiper juridiquement les opérations de cession</strong>, notamment dans les stratégies patrimoniales impliquant un démembrement de propriété.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">📄 L’arrêt peut être consulté ici :<br />\r\n <strong>Conseil d’État, 12 mars 2026, n°497808</strong></span></p>\r\n \r\n <p> </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> <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> : <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> </p> """ -image: "03_post_plus_value-06795985-30ea-4aa2-8051-9d961340dd88.jpg" -video: null -createdAt: DateTime @1773754360 {#633 : 2026-03-17 14:32:40.0 Europe/Paris (+01:00) } -updatedAt: null -category: Proxies\__CG__\App\Entity\BlogCategory {#656 …} -isEnabled: true -slug: "plus-value-sur-des-titres-demembres-faut-il-decider-du-remploi-avant-la-vente-pour-eviter-limposition-chez-lusufruitier" } |
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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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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
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"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 | "216.73.216.190" |
| REMOTE_PORT | "46105" |
| REQUEST_METHOD | "GET" |
| REQUEST_SCHEME | "https" |
| REQUEST_TIME | 1773972847 |
| REQUEST_TIME_FLOAT | 1773972847.2371 |
| REQUEST_URI | "/blog/plus-value-sur-des-titres-demembres-faut-il-decider-du-remploi-avant-la-vente-pour-eviter-limposition-chez-lusufruitier" |
| 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" |