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L'évaluation des immeubles à usage d'habitation dans le cadre de la déclaration d'ISF

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  • Elodie Bonon

    ()
    (IAE Grenoble - Institut d'Administration des Entreprises - Grenoble - Université Pierre-Mendès-France - Grenoble II)

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    Abstract

    Lors de la déclaration de l'Impôt de Solidarité sur la Fortune, le particulier doit faire figurer les valeurs vénales de ses différents biens, notamment immobiliers. Une évaluation de ces derniers est alors primordiale. Pour cela, plusieurs méthodes d'évaluation sont énoncées mais l'Administration fiscale conseille fortement l'utilisation de la méthode par les termes de comparaison. Ce mémoire étudiera alors cette méthode d'évaluation afin de savoir si elle est réellement la plus cohérente pour l'évaluation des biens immobiliers par rapport à d'autres méthodes alternatives.

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    File URL: http://dumas.ccsd.cnrs.fr/docs/00/93/38/60/PDF/BONON_Elodie_FIN2CCA.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number dumas-00933860.

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    Date of creation: 2013
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    Handle: RePEc:hal:journl:dumas-00933860

    Note: View the original document on HAL open archive server: http://dumas.ccsd.cnrs.fr/dumas-00933860
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    Keywords: Impôt de solidarité sur la fortune ; évaluation des biens ; patrimoine ; administration fiscale ; méthode par les termes de comparaison;

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