{"id":1165,"date":"2023-06-14T16:03:37","date_gmt":"2023-06-14T14:03:37","guid":{"rendered":"https:\/\/ledreau.fr\/?p=1165"},"modified":"2023-06-14T16:03:37","modified_gmt":"2023-06-14T14:03:37","slug":"le-bluff-des-joueurs-de-poker-natteint-pas-le-fisc","status":"publish","type":"post","link":"https:\/\/ledreau.fr\/?p=1165","title":{"rendered":"Le bluff des joueurs de poker n\u2019atteint pas le fisc!"},"content":{"rendered":"\n<p>Les revenus tir\u00e9s des jeux de poker sont imposables selon le Conseil d\u2019Etat. En effet, dans sa d\u00e9cision du 21 juin 2018 (n\u00b0412124), il a rejet\u00e9 le pourvoi introduit par un joueur de poker, <strong>le condamnant alors \u00e0 payer une cotisation suppl\u00e9mentaire d\u2019imp\u00f4t sur le revenu ainsi que des p\u00e9nalit\u00e9s et int\u00e9r\u00eats.<\/strong><\/p>\n\n\n\n<p>La Cour a estim\u00e9 qu\u2019 \u00ab\u00a0u<em>n\u00a0joueur peut parvenir, gr\u00e2ce \u00e0 l\u2019exp\u00e9rience, la comp\u00e9tence et l\u2019analyse de la psychologie de ses adversaires, \u00e0 ma\u00eetriser le caract\u00e8re al\u00e9atoire du r\u00e9sultat et \u00e0 accro\u00eetre de fa\u00e7on sensible sa probabilit\u00e9 de percevoir des gains importants\u00a0<\/em>\u00bb de sorte que le jeu, quand bien m\u00eame qualifi\u00e9 de \u00ab\u00a0jeu de hasard\u00a0\u00bb, est <strong>consid\u00e9r\u00e9e comme une activit\u00e9 lucrative<\/strong> dont les revenus sont assimil\u00e9s \u00e0 des b\u00e9n\u00e9fices non commerciaux au sens des dispositions de l\u2019article 92 du code g\u00e9n\u00e9ral des imp\u00f4ts.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/ledreau.fr\/wp-content\/uploads\/2023\/06\/amanda-jones-fDtePwt9DdA-unsplash-1024x683.jpg\" alt=\"\" class=\"wp-image-1167\" srcset=\"https:\/\/ledreau.fr\/wp-content\/uploads\/2023\/06\/amanda-jones-fDtePwt9DdA-unsplash-1024x683.jpg 1024w, https:\/\/ledreau.fr\/wp-content\/uploads\/2023\/06\/amanda-jones-fDtePwt9DdA-unsplash-300x200.jpg 300w, https:\/\/ledreau.fr\/wp-content\/uploads\/2023\/06\/amanda-jones-fDtePwt9DdA-unsplash-768x512.jpg 768w, https:\/\/ledreau.fr\/wp-content\/uploads\/2023\/06\/amanda-jones-fDtePwt9DdA-unsplash-1536x1024.jpg 1536w, https:\/\/ledreau.fr\/wp-content\/uploads\/2023\/06\/amanda-jones-fDtePwt9DdA-unsplash-1200x800.jpg 1200w, https:\/\/ledreau.fr\/wp-content\/uploads\/2023\/06\/amanda-jones-fDtePwt9DdA-unsplash.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Le caract\u00e8re habituel de la pratique et les revenus cons\u00e9quent que l\u2019on en tire sont autant d\u2019indices permettant une qualification des gains en revenus imposables. En l\u2019esp\u00e8ce, le demandeur exer\u00e7ait exclusivement cette activit\u00e9 et en tirait des revenus plus que confortables!<\/p>\n\n\n\n<p>Que les joueurs habitu\u00e9s du poker en prenne bonne note : <strong>si vos gains sont substantiels et votre activit\u00e9s r\u00e9guli\u00e8re, attendez-vous \u00e0 \u00eatre impos\u00e9 au titre de l\u2019imp\u00f4t sur le revenu.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les revenus tir\u00e9s des jeux de poker sont imposables selon le Conseil d\u2019Etat. En effet, dans sa d\u00e9cision du 21 juin 2018 (n\u00b0412124), il a rejet\u00e9 le pourvoi introduit par un joueur de poker, le condamnant alors \u00e0 payer une cotisation suppl\u00e9mentaire d\u2019imp\u00f4t sur le revenu ainsi que des p\u00e9nalit\u00e9s et int\u00e9r\u00eats. La Cour a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1166,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":1,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-1165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le bluff des joueurs de poker n\u2019atteint pas le fisc! - Gabrielle Le Dr\u00e9au, avocate<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ledreau.fr\/?p=1165\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le bluff des joueurs de poker n\u2019atteint pas le fisc! - Gabrielle Le Dr\u00e9au, avocate\" \/>\n<meta property=\"og:description\" content=\"Les revenus tir\u00e9s des jeux de poker sont imposables selon le Conseil d\u2019Etat. En effet, dans sa d\u00e9cision du 21 juin 2018 (n\u00b0412124), il a rejet\u00e9 le pourvoi introduit par un joueur de poker, le condamnant alors \u00e0 payer une cotisation suppl\u00e9mentaire d\u2019imp\u00f4t sur le revenu ainsi que des p\u00e9nalit\u00e9s et int\u00e9r\u00eats. 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