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Request Attributes

Key	Value
_access_control_attributes	null
_controller	"App\Controller\BlogArticleController::show"
_firewall_context	"security.firewall.map.context.main"
_route	"app_blog_article_show"
_route_params	[`"slug" => "quand-un-pacs-est-detourne-de-son-objet-reel-lavis-du-comite-de-labus-de-droit-fiscal-11-septembre-2025"`]
_stopwatch_token	"578ab6"
blogArticle	App\Entity\BlogArticle {#632-id: 56 -title: "« Quand un PACS est détourné de son objet réel : l’avis du Comité de l’abus de droit fiscal (11 septembre 2025) »" -content: """ <p><span style="font-size:16px"><strong>Contexte</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Le 11 septembre 2025, le Comité de l’abus de droit fiscal (CADF) a rendu un avis marquant : il valide la procédure d’abus de droit engagée par l’administration fiscale à l’encontre d’un pacte civil de solidarité (PACS) qualifié de fictif. Ce cas est à suivre de près pour tous les conseillers patrimoniaux, fiscalistes ou particuliers envisageant un PACS à des seules fins de transmission.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>Les faits essentiels</strong></span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Un homme de 81 ans, tétraplégique depuis 2012 (M. Y), a conclu un PACS le 2 juillet 2019 avec son assistant de vie (M. X).</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Le même jour, M. Y institue M. X légataire universel de ses biens.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">M. Y décède ensuite le 19 janvier 2021. En vertu du PACS, M. X hérite le patrimoine en franchise de droits de succession (article 796‑0 bis du CGI).</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">L’administration fiscale, après contrôle, adresse à M. X une proposition de rectification fondée sur l’article L. 64 du Livre des procédures fiscales (LPF), rejetant le PACS comme fictif, et appliquant le taux de 60 % des droits de succession entre personnes non parentes + majoration 80 % pour abus de droit.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Pourquoi le PACS a été jugé </strong><em><strong>fictif</strong></em><strong> ?</strong></span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">Le CADF retient plusieurs éléments factuels :</span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Absence de vie commune</strong> : même si la convention de PACS mentionnait une adresse commune au domicile de M. Y, M. X a poursuivi sa résidence personnelle, ses factures d’eau/électricité restaient stables, et dans la déclaration de succession rectificative, M. X a admis ne pas résider avec M. Y.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Maintien du contrat de travail inchangé</strong> : après la conclusion du PACS, M. X reste salarié de M. Y en qualité d’assistant de vie, pour des missions « incombant à un partenaire » (obligation d’assistance gratuite dans le cadre du PACS – art. 515‑4 C. civ.), alors qu’il percevait une rémunération. Le contrat existait avant le PACS et n’a pas été modifié après. Le maintien de ce lien salarial rémunéré alors que l’engagement gratuit d’assistance était suffisant est interprété comme un indice de fictivité.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Finalité exclusivement fiscale</strong> : Le CADF considère que le PACS n’avait pas pour but d’organiser une vie commune mais uniquement de permettre la transmission en exonération de droits.</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>Conséquences fiscales</strong></span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Le PACS étant requalifié comme <em>fictif</em>, l’exonération de droits de mutation à titre gratuit (DMTG) entre partenaires de PACS n’a pas pu s’appliquer. L’héritage est taxé au barème applicable entre non‑parents.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">La procédure d’abus de droit est mise en &oelig;uvre (art. L. 64 LPF) : majoration de 80 % pour abus de droit.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">De plus, l’imposition commune au titre de l’impôt sur le revenu (au titre du PACS) a été remise en cause.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p><span style="font-size:16px">« Quand l’administration invoque la fictivité d’un PACS sous l’angle de l’abus de droit ».</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>Enseignements pratiques pour vos clients ou vous‑même</strong></span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">L’existence d’un PACS ne suffit pas : la <strong>vie commune effective</strong> doit pouvoir être démontrée (résidence commune, contribution aux dépenses, mutualisation, etc.).</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Le fait d’avoir un lien de subordination (salariat) entre partenaires, surtout salarié rémunéré pour des tâches pouvant être vues comme relevant de l’aide gratuite entre partenaires, pose problème : risque élevé de qualification de montage.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Il convient d’évaluer dès l’origine la finalité de l’acte : s’il apparaît que le seul objet est l’avantage fiscal (exonération de droits de succession, ISF/IFI, etc.), l’abus de droit peut être retenu.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Penser à documenter la réalité de la vie commune : relevés de consommation, factures, courriers, déclaration de revenus, etc. sont autant d’éléments utiles en cas de contrôle.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Anticiper les conséquences : requalification, droits à payer, majorations, contrôle des revenus, imposition des partenaires.</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>Conclusion</strong></span></p>\r\n \r\n <p><span style="font-size:16px">Cette décision du CADF rappelle que le PACS, s’il constitue une option de transmission attrayante, ne doit pas être utilisé comme simple « outil fiscal ». La cohérence de la vie commune, l’absence de subordination déguisée, et l’absence d’objet purement fiscal sont essentiels pour écarter le risque de requalification. En matière patrimoniale et fiscale, la frontière entre optimisation légitime et abus de droit est stricte.</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> """ -image: "11_post_pacs3-349ae22c-8457-47a3-8e67-4e15e615ddc6.jpg" -video: null -createdAt: DateTime @1762936320 {#633 date: 2025-11-12 09:32:00.0 Europe/Paris (+01:00) } -updatedAt: null -category: Proxies\__CG__\App\Entity\BlogCategory {#656 …} -isEnabled: true -slug: "quand-un-pacs-est-detourne-de-son-objet-reel-lavis-du-comite-de-labus-de-droit-fiscal-11-septembre-2025"}
slug	"quand-un-pacs-est-detourne-de-son-objet-reel-lavis-du-comite-de-labus-de-droit-fiscal-11-septembre-2025"

Request Headers

Header	Value
accept	"/"
accept-encoding	"gzip, br, zstd, deflate"
cookie	"PHPSESSID=f0no6t4a2ov7kor03gbi4qhf28"
host	"preprod-laroche.delit-dinfluence.fr"
user-agent	"Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
x-php-ob-level	"1"

Request Content

Request content not available (it was retrieved as a resource).

Response

Response Headers

Header	Value
cache-control	"no-cache, private"
content-type	"text/html; charset=UTF-8"
date	"Thu, 23 Apr 2026 11:04:32 GMT"
x-debug-token	"e281ad"

Cookies

Request Cookies

Key	Value
PHPSESSID	"f0no6t4a2ov7kor03gbi4qhf28"

Response Cookies

No response cookies

Session 6

Session Metadata

Key	Value
Created	"Thu, 23 Apr 26 13:04:32 +0200"
Last used	"Thu, 23 Apr 26 13:04:32 +0200"
Lifetime	0

Session Attributes

Attribute	Value
_captcha_captcha	[`"phrase" => "4s2yp3" "width" => 130 "height" => 50 "distortion" => true "length" => 6 "quality" => 50 "background_color" => [] "background_images" => [] "text_color" => []`]
_csrf/https-abonne	"cTv0YRFtZlSaPzc7MqcsXtU5I_d2nX3QAi3ZxT4LeJ8"
captcha_whitelist_key	[`"_captcha_captcha"`]

Attribute

Value

_captcha_captcha

[
  "phrase" => "4s2yp3"
  "width" => 130
  "height" => 50
  "distortion" => true
  "length" => 6
  "quality" => 50
  "background_color" => []
  "background_images" => []
  "text_color" => []
]

_csrf/https-abonne

"cTv0YRFtZlSaPzc7MqcsXtU5I_d2nX3QAi3ZxT4LeJ8"

captcha_whitelist_key

[
  "_captcha_captcha"
]

Session Usage

6 Usages

Stateless check enabled

Usage
Gregwar\CaptchaBundle\Type\CaptchaType:94 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/gregwar/captcha-bundle/Type/CaptchaType.php" "line" => 94 "function" => "get" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 147 "function" => "buildView" "class" => "Gregwar\CaptchaBundle\Type\CaptchaType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 103 "function" => "buildView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1062 "function" => "buildView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1065 "function" => "createView" "class" => "Symfony\Component\Form\Form" "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" ]]
Gregwar\CaptchaBundle\Type\CaptchaType:98 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/gregwar/captcha-bundle/Type/CaptchaType.php" "line" => 98 "function" => "set" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 147 "function" => "buildView" "class" => "Gregwar\CaptchaBundle\Type\CaptchaType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 103 "function" => "buildView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1062 "function" => "buildView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1065 "function" => "createView" "class" => "Symfony\Component\Form\Form" "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" ]]
Gregwar\CaptchaBundle\Type\CaptchaType:118 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/gregwar/captcha-bundle/Type/CaptchaType.php" "line" => 118 "function" => "set" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/ResolvedFormType.php" "line" => 147 "function" => "buildView" "class" => "Gregwar\CaptchaBundle\Type\CaptchaType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Extension/DataCollector/Proxy/ResolvedTypeDataCollectorProxy.php" "line" => 103 "function" => "buildView" "class" => "Symfony\Component\Form\ResolvedFormType" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1062 "function" => "buildView" "class" => "Symfony\Component\Form\Extension\DataCollector\Proxy\ResolvedTypeDataCollectorProxy" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/form/Form.php" "line" => 1065 "function" => "createView" "class" => "Symfony\Component\Form\Form" "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:101 Show trace [[ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/security-csrf/TokenStorage/SessionTokenStorage.php" "line" => 101 "function" => "has" "class" => "Symfony\Component\HttpFoundation\Session\Session" "type" => "->" ] [ "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/security-csrf/CsrfTokenManager.php" "line" => 72 "function" => "hasToken" "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: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

No flash messages were created.

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=f0no6t4a2ov7kor03gbi4qhf28"
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"
PATH_INFO	"/blog/quand-un-pacs-est-detourne-de-son-objet-reel-lavis-du-comite-de-labus-de-droit-fiscal-11-septembre-2025"
PATH_TRANSLATED	"/home/debian/www/laroche-associes/preproduction/public/index.php"
PHP_SELF	"/index.php/blog/quand-un-pacs-est-detourne-de-son-objet-reel-lavis-du-comite-de-labus-de-droit-fiscal-11-septembre-2025"
QUERY_STRING	""
REMOTE_ADDR	"216.73.216.143"
REMOTE_PORT	"2851"
REQUEST_METHOD	"GET"
REQUEST_SCHEME	"https"
REQUEST_TIME	1776942272
REQUEST_TIME_FLOAT	1776942272.3263
REQUEST_URI	"/index.php/blog/quand-un-pacs-est-detourne-de-son-objet-reel-lavis-du-comite-de-labus-de-droit-fiscal-11-septembre-2025"
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"

Symfony Profiler

https://preprod-laroche.delit-dinfluence.fr/index.php/blog/quand-un-pacs-est-detourne-de-son-objet-reel-lavis-du-comite-de-labus-de-droit-fiscal-11-septembre-2025

Configuration Settings

Theme

Page Width

BlogArticleController :: show

Request

GET Parameters

POST Parameters

Uploaded Files

Request Attributes

Request Headers

Request Content

Response

Response Headers

Cookies

Request Cookies

Response Cookies

Session 6

Session Metadata

Session Attributes

Session Usage

Flashes

Flashes

Server Parameters

Server Parameters

Defined in .env

Defined as regular env variables