{"id":7743,"date":"2020-11-05T15:11:14","date_gmt":"2020-11-05T14:11:14","guid":{"rendered":"https:\/\/guillermou-avocats.fr\/?p=7743"},"modified":"2024-09-12T08:54:20","modified_gmt":"2024-09-12T06:54:20","slug":"evaluation-des-prejudices-et-impots","status":"publish","type":"post","link":"https:\/\/guillermou-avocats.fr\/fr\/jurisprudences\/evaluation-des-prejudices-et-impots","title":{"rendered":"\u00c9valuation des pr\u00e9judices et imp\u00f4ts"},"content":{"rendered":"
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Le juge ne doit pas tenir compte des dispositions relatives aux imp\u00f4ts dans le calcul des pr\u00e9judices<\/a>.<\/h2>\n

Cette position, pourtant affirm\u00e9e de mani\u00e8re constante par la Cour de Cassation depuis 1991 pour la chambre criminelle et 1993 pour la chambre civile, n\u2019avait pas \u00e9t\u00e9 respect\u00e9e par les Cours d\u2019Appel de Bordeaux et Chamb\u00e9ry.<\/p>\n

En l\u2019esp\u00e8ce, ces deux cours avaient tenu compte du revenu net apr\u00e8s imposition (sur le revenu dans la premi\u00e8re affaire et sur les soci\u00e9t\u00e9s dans la seconde affaire) dans le calcul des pertes de gains professionnels<\/a> des victimes<\/a>.<\/p>\n

Ainsi rappel est fait\u00a0au visa du principe de r\u00e9paration int\u00e9grale<\/a>\u00a0:<\/p>\n

\u00ab\u00a0Les dispositions relatives aux imp\u00f4ts sur le revenu sont sans incidence sur les obligations du responsable d’un dommage corporel et sur le droit \u00e0 r\u00e9paration de la victime\u00a0\u00bb.<\/em><\/p>\n

Seuls les revenus avant imposition doivent servir de base au calcul quand bien m\u00eame les indemnit\u00e9s vers\u00e9es aux victimes sous forme de capital sont exon\u00e9r\u00e9es d\u2019imp\u00f4t.<\/strong><\/p>\n

Sources :<\/p>\n

Cour de cassation, civile, Chambre civile 2, 5 mars 2020, 18-20.278<\/a><\/p>\n

\n

Le cabinet Proxima peut vous repr\u00e9senter pour vous assurer une r\u00e9paration int\u00e9grale de vos pr\u00e9judices. Contactez-nous<\/a> pour prendre un rendez-vous.<\/p>\n<\/blockquote>\n<\/div>

<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[93,39,27,25,128,30,123,115],"tags":[],"class_list":["post-7743","post","type-post","status-publish","format-standard","hentry","category-actualites","category-handicap","category-indemnisation","category-jurisprudences","category-perte-de-gains-professionnels","category-prejudice","category-prejudice-professionnel","category-victime"],"yoast_head":"\nLes imp\u00f4ts dans l'indemnisation : ce que dit la jurisprudence<\/title>\n<meta name=\"description\" content=\"Une question d'importance : les imp\u00f4ts ne doivent pas \u00eatre pris en compte dans l'indemnisation des victimes de dommages corporels.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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