Le lundi 6 d\u00e9cembre 2021, la Conf\u00e9rence du stage des avocats au Conseil d\u2019\u00c9tat et \u00e0 la Cour de cassation s\u2019est r\u00e9unie sous la pr\u00e9sidence de M. Fran\u00e7ois Molini\u00e9, Pr\u00e9sident de l\u2019Ordre, assist\u00e9 de M. Quentin Reynier, M. Vincent Lassalle-Byhet, Mme Claire Lyautey et Mme Andr\u00e9a Londo\u00f1o L\u00f3pez, Secr\u00e9taires.<\/p>\n\n\n\n
La question discut\u00e9e \u00e9tait la suivante : \u00ab La protection des contribuables contre les changements de doctrine de l\u2019administration fiscale s\u2019applique-t-elle en cas de montage artificiel constitutif d\u2019abus de droit ?<\/em> \u00bb<\/p>\n\n\n\n M. Benjamin Rottier, demandeur, a plaid\u00e9 l\u2019affirmative. \u00c0 l\u2019issue de son rapport, Mme Andr\u00e9a Londo\u00f1o L\u00f3pez, quatri\u00e8me secr\u00e9taire, a conclu pour la n\u00e9gative.<\/p>\n\n\n\n Finalement, par 16 voix contre 8, la Conf\u00e9rence s\u2019est prononc\u00e9e pour la n\u00e9gative, approuvant la d\u00e9cision rendue par le Conseil d\u2019\u00c9tat (CE, 28 octobre 2020, n\u00b0 428048, au Rec.).<\/p>\n","protected":false},"excerpt":{"rendered":" Le lundi 6 d\u00e9cembre 2021, la Conf\u00e9rence du stage des avocats au Conseil d\u2019\u00c9tat et \u00e0 la Cour de cassation s\u2019est r\u00e9unie sous la pr\u00e9sidence de M. Fran\u00e7ois Molini\u00e9, Pr\u00e9sident de l\u2019Ordre, assist\u00e9 de M. Quentin Reynier, M. Vincent Lassalle-Byhet, Mme Claire Lyautey et Mme Andr\u00e9a Londo\u00f1o L\u00f3pez, Secr\u00e9taires. La question discut\u00e9e \u00e9tait la suivante … Read more Quatri\u00e8me s\u00e9ance du premier tour – lundi 6 d\u00e9cembre 2021<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":563,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/posts\/558"}],"collection":[{"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/comments?post=558"}],"version-history":[{"count":2,"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/posts\/558\/revisions"}],"predecessor-version":[{"id":564,"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/posts\/558\/revisions\/564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/media\/563"}],"wp:attachment":[{"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/media?parent=558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/categories?post=558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/conferencedustage-aac.com\/index.php\/wp-json\/wp\/v2\/tags?post=558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Mmes Emmanuelle Coulomb et Lucille Prigent, premier et second d\u00e9fendeurs, ont soutenu la n\u00e9gative.
MM. Simon Rio et Beno\u00eet Flamant, premier et second minist\u00e8res publics, ont choisi la n\u00e9gative.<\/p>\n\n\n\n