Cette neuvième édition peaufine toujours un peu plus cet ouvrage fiscal. Ce manuel ambitionne de réconcilier deux approches indissociables de la matière : la théorie et la pratique. L’ouvrage aborde la matière par section thématique. Chaque section se termine par des tests de connaissance théorique et pratique.
Les matières fiscales abordées ont été travaillées pour produire les liens et sources indispensables à la compréhension et aux explications de la matière. L’effort de clarté et d’illustration est constant. Sans être exhaustif, l’étudiant et le professionnel à la recherche d’une remise à niveau pourront acquérir ou retrouver au terme d’une lecture attentive le niveau nécessaire à une bonne pratique de l’impôt des personnes physiques.
Nouveauté 2020 : Cette édition inclut les dernières actualités liées au covid-19.
Le livre aborde la matière pour l’impôt des personnes physiques selon les réglementations en vigueur pour l’exercice d’imposition 2020. Bien que le CIR ne soit plus joint à l’édition, la version 2020 est enrichie de plus de 100 nouvelles pages traitant des actualités fiscales comme le taxshift, les évolutions digitales de l’Administration dans divers domaines tel que la proposition de déclaration simplifiée (PDS), MyMinfin, Tax-on-Web (TOW), le nouveau calcul de l’impôt, la fiscalité et les avantages logement, les évolution sur l’ATN logement et voitures, les nouveaux frais professionnels forfaitaires, les frais de voitures et les frais de voitures hybrides, l’épargne-pension duale, les nouveaux dividendes exonérés, la taxe sur les comptes-titres annulée, le cash for cars annulé, le budget mobilité, la problématique des avantages exonérés sur les carnets d’épargne, les revenus complémentaires exonérés et l’annulation à son égard, le complément de pension pour travailleur indépendant (CPTI) ou pour travailleur salarié (CPTS),le tax Shelter Bis StartUp et ScaleUp, les moins-values sur PRICAFs privées, l’assurance protection juridique, les frais d’adoption, les régimes de Carry back des pertes et de passif social, la DPI … toutes les évolutions en matière de réductions d’impôts et bien d’autres évolutions légales, administratives ou jurisprudentielles. Ce livre se complète chaque année pour atteindre son objectif de couvrir le plus largement et plus pédagogiquement cette matière… avec près de 1150 pages pour cette nouvelle édition.
Public cible: Notaires, Réviseurs d’entreprises, Avocats, Conseils Fiscaux, Experts-Comptables, Comptables-Fiscalistes, Comptables, Agents immobiliers, Courtiers d’assurances, Dirigeants d’entreprise, Administrateurs ou gérants, Professions libérales, investisseurs patrimoniaux.
Cet ouvrage est particulièrement destiné à l’enseignement pratique de l’impôt des personnes physiques. Il est un outil pédagogique de qualité : les étudiants apprécieront les nombreuses explications et exercices solutionnés nécessaires à l’appréhension de cette matière complexe.
L’ouvrage intéressera également au premier plan les praticiens de la fiscalité parmi lesquels nous retrouverons l’avocat, le notaire, le Conseil Fiscal, l’Expert-comptable, le comptable, le courtier en assurances ou l’agent immobilier.
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