{"id":4986,"date":"2017-05-01T16:15:22","date_gmt":"2017-05-01T14:15:22","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=4986"},"modified":"2021-01-25T17:42:51","modified_gmt":"2021-01-25T16:42:51","slug":"imposition-differee-ventes-separees-de-ppe-a-des-acheteurs-et-a-des-dates-differentes-delai-approprie-pour-le-reinvestissement-usage-durable-et-exclusif-de-lhabitation-lhid-v","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-differee-ventes-separees-de-ppe-a-des-acheteurs-et-a-des-dates-differentes-delai-approprie-pour-le-reinvestissement-usage-durable-et-exclusif-de-lhabitation-lhid-v\/","title":{"rendered":"Imposition diff\u00e9r\u00e9e; ventes s\u00e9par\u00e9es de PPE \u00e0 des acheteurs et \u00e0 des dates diff\u00e9rentes; \u00abd\u00e9lai appropri\u00e9\u00bb pour le r\u00e9investissement; usage durable et exclusif de l\u2019habitation (LHID; VS)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Le Tribunal cantonal ne saurait &ecirc;tre suivi lorsqu&rsquo;il fonde son raisonnement sur la notion d&rsquo;unit&eacute; &eacute;conomique. Ce crit&egrave;re, qui ne ressort pas de la jurisprudence du Tribunal f&eacute;d&eacute;ral, ne justifie pas &agrave; lui seul de refuser un report d&rsquo;imposition. En effet, le seul fait qu&rsquo;une PPE puisse &ecirc;tre vendue de mani&egrave;re ind&eacute;pendante n&rsquo;exclut pas encore qu&rsquo;elle ait pu constituer, ensemble avec une autre&hellip;<\/p>\n","protected":false},"author":448,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":74,"display_name":"Redaktion Steuer Revue","first_name":"","last_name":"","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/11\/StP_Profilbild_RED_DE_quadratisch.jpg","organiser_data":{"public_organiser_name":"Redaktion Steuer Revue","public_organiser_page":false,"offer":"","location":"","preamble":"","public_organiser_logo":false},"url":"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/"}],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/rechtsprechung\/\">Steuer Revue &#8594; Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-differee-ventes-separees-de-ppe-a-des-acheteurs-et-a-des-dates-differentes-delai-approprie-pour-le-reinvestissement-usage-durable-et-exclusif-de-lhabitation-lhid-v\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-4986","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":[74]},"shp_steuerportal_must_use":{"translations":[{"id":4986,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-differee-ventes-separees-de-ppe-a-des-acheteurs-et-a-des-dates-differentes-delai-approprie-pour-le-reinvestissement-usage-durable-et-exclusif-de-lhabitation-lhid-v\/","title":{"rendered":"Imposition diff\u00e9r\u00e9e; ventes s\u00e9par\u00e9es de PPE \u00e0 des acheteurs et \u00e0 des dates diff\u00e9rentes; \u00abd\u00e9lai appropri\u00e9\u00bb pour le r\u00e9investissement; usage durable et exclusif de l\u2019habitation (LHID; VS)"},"language":"de"}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imposition diff\u00e9r\u00e9e; ventes s\u00e9par\u00e9es de PPE \u00e0 des acheteurs et \u00e0 des dates diff\u00e9rentes; \u00abd\u00e9lai appropri\u00e9\u00bb pour le r\u00e9investissement; usage durable et exclusif de l\u2019habitation (LHID; VS) &#8226; steuerportal.ch<\/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:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-differee-ventes-separees-de-ppe-a-des-acheteurs-et-a-des-dates-differentes-delai-approprie-pour-le-reinvestissement-usage-durable-et-exclusif-de-lhabitation-lhid-v\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition diff\u00e9r\u00e9e; ventes s\u00e9par\u00e9es de PPE \u00e0 des acheteurs et \u00e0 des dates diff\u00e9rentes; \u00abd\u00e9lai appropri\u00e9\u00bb pour le r\u00e9investissement; usage durable et exclusif de l\u2019habitation (LHID; VS) &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le Tribunal cantonal ne saurait &ecirc;tre suivi lorsqu&rsquo;il fonde son raisonnement sur la notion d&rsquo;unit&eacute; &eacute;conomique. 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