{"id":2501,"date":"2026-08-06T11:52:18","date_gmt":"2026-08-06T11:52:18","guid":{"rendered":"https:\/\/wan-avocats.com\/?p=2501"},"modified":"2026-08-06T11:56:13","modified_gmt":"2026-08-06T11:56:13","slug":"impot-minimum-et-contribution-differentielle-application-aux-revenus-mobiliers-et-plus-values-mobilieres-decryptage-dherve-oliel-dans-la-revue-de-lexisnexis","status":"publish","type":"post","link":"https:\/\/wan-avocats.com\/en\/impot-minimum-et-contribution-differentielle-application-aux-revenus-mobiliers-et-plus-values-mobilieres-decryptage-dherve-oliel-dans-la-revue-de-lexisnexis\/","title":{"rendered":"Imp\u00f4t minimum et contribution diff\u00e9rentielle : application aux revenus mobiliers et plus-values mobili\u00e8res &#8211; D\u00e9cryptage d&rsquo;Herv\u00e9 OLIEL dans la revue de LexisNexis"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2501\" class=\"elementor elementor-2501\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7525050 e-con e-atomic-element e-flexbox-base e-7525050-c586ed4\" data-id=\"7525050\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"7525050\">\n    \t\t\t<p class=\"e-88a980a-c326158 chapo e-paragraph-base\" data-interaction-id=\"88a980a\" data-e-type=\"widget\" data-id=\"88a980a\"><em id=\"e-msddkgi4-2vlu32g\">Explications de Herv\u00e9 OLIEL, Avocats associ\u00e9 du cabinet Wan Avocats, sp\u00e9cialiste en droit fiscal, et Fran\u00e7ois Turq, ma\u00eetre de conf\u00e9rences \u00e0 l'Universit\u00e9 Paris I.&nbsp;<\/em><\/p>\n\t\t\t\t\t\n<hr class=\"e-ba45269-e6ac5bf e-divider-base\" data-interaction-id=\"ba45269\"  data-e-type=\"widget\" data-id=\"ba45269\" \/>\n\t\t\t\t\t<p class=\"g-a802019 e-paragraph-base\" data-interaction-id=\"4b55604\" data-e-type=\"widget\" data-id=\"4b55604\">La loi de finances pour 2025 a introduit l\u2019imp\u00f4t minimum sur le revenu et de mani\u00e8re incidente, compte tenu des imp\u00f4ts pr\u00e9existants, une contribution diff\u00e9rentielle sur les hauts revenus. Cette \u00e9tude a pour objet d\u2019analyser la structure complexe des diff\u00e9rents pr\u00e9l\u00e8vements d\u00e9sormais support\u00e9s par les contribuables en raison de la combinaison et du cumul de ces pr\u00e9l\u00e8vements dans le cas des revenus mobiliers et des plus-values mobili\u00e8res.<br><\/p>\n\t\t\t\t\t<p class=\"e-paragraph-base\" data-interaction-id=\"ba98355\" data-e-type=\"widget\" data-id=\"ba98355\"><\/p>\n\t\t\t\t\t<div class=\"elementor-element elementor-element-0l7v0en e-con e-atomic-element e-div-block-base e-7a82657-17a22b5 arrow-wrapper\" data-id=\"0l7v0en\" data-element_type=\"e-div-block\" data-e-type=\"e-div-block\" data-interaction-id=\"7a82657\">\n    \t\t\t<div class=\"arrow-wan e-svg-base\" data-interaction-id=\"1298f56\" data-e-type=\"widget\" data-id=\"1bp4gon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"currentColor\" style=\"width: 100%; height: 100%; overflow: unset;\" id=\"Calque_1\" viewbox=\"0 0 98.2 16.4\"><defs><style>      .st0 {        fill: #010202;      }    <\/style><\/defs><polygon class=\"st0\" points=\"98.2 8.2 89.7 0 89.7 7.9 .6 7.9 .6 5.3 0 5.3 0 11 .6 11 .6 8.5 89.7 8.5 89.7 16.4 98.2 8.2\"><\/polygon><\/svg><\/div>\t\t\t\t\t<a href=\"https:\/\/signin.lexisnexis.com\/lnaccess\/app\/signin?back=https%3A%2F%2Fplus.lexis.com%2Ffr%2Fdocument%3Fpdmfid%3D1547827%26pdtargetclientid%3D-None-%26ecomp%3Dhh-k%26pdactivityid%3D6a6b6fd9039536122c59dafa%26pdcopycitation%3Dtrue&amp;aci=lpfra#\/document\/0eb4ef6d-39c6-494f-bc47-0c02f5e1ca13\" target=\"_self\" class=\"una-lc button-gold e-button-base\" data-interaction-id=\"5500fa7\" data-e-type=\"widget\" data-id=\"01k3mps\" rel=\"noopener\">\n\t\tLire l'article \n\t<\/a>\t\t\n<\/div>\n\n\t\t\n<\/div>\n\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Explications de Herv\u00e9 OLIEL, Avocats associ\u00e9 du cabinet Wan Avocats, sp\u00e9cialiste en droit fiscal, et Fran\u00e7ois Turq, ma\u00eetre de conf\u00e9rences \u00e0 l&rsquo;Universit\u00e9 Paris I.&nbsp; La loi de finances pour 2025 a introduit l\u2019imp\u00f4t minimum sur le revenu et de mani\u00e8re incidente, compte tenu des imp\u00f4ts pr\u00e9existants, une contribution diff\u00e9rentielle sur les hauts revenus. Cette \u00e9tude [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2502,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_angie_page":false,"page_builder":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[51],"tags":[],"annee":[26],"expertise":[28],"class_list":["post-2501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication","annee-26","expertise-fiscal"],"acf":[],"_links":{"self":[{"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/posts\/2501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/comments?post=2501"}],"version-history":[{"count":10,"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/posts\/2501\/revisions"}],"predecessor-version":[{"id":2512,"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/posts\/2501\/revisions\/2512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/media\/2502"}],"wp:attachment":[{"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/media?parent=2501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/categories?post=2501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/tags?post=2501"},{"taxonomy":"annee","embeddable":true,"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/annee?post=2501"},{"taxonomy":"expertise","embeddable":true,"href":"https:\/\/wan-avocats.com\/en\/wp-json\/wp\/v2\/expertise?post=2501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}