{"id":13703,"date":"2022-02-04T14:00:31","date_gmt":"2022-02-04T13:00:31","guid":{"rendered":"http:\/\/ecf-formations.fr\/?post_type=product&#038;p=13703"},"modified":"2026-03-20T15:40:31","modified_gmt":"2026-03-20T14:40:31","slug":"aspects-fiscaux-du-demembrement","status":"publish","type":"product","link":"https:\/\/ecf-formations.fr\/index.php\/produit\/aspects-fiscaux-du-demembrement\/","title":{"rendered":"Aspects fiscaux du d\u00e9membrement"},"content":{"rendered":"\t\t<div data-elementor-type=\"product-post\" data-elementor-id=\"13703\" class=\"elementor elementor-13703\" data-elementor-post-type=\"product\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ebab051 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ebab051\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-205163ea\" data-id=\"205163ea\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4dc0a6e9 elementor-widget elementor-widget-heading\" data-id=\"4dc0a6e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Aspects fiscaux du d\u00e9membrement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71e6f30b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"71e6f30b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#inscription\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je m'inscris<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3863d618 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3863d618\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-64fecf3a\" data-id=\"64fecf3a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-423dec21 elementor-widget elementor-widget-heading\" data-id=\"423dec21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dur\u00e9e de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-273ec8d8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"273ec8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63abd34c elementor-widget elementor-widget-text-editor\" data-id=\"63abd34c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>07H00<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-53bc0e06\" data-id=\"53bc0e06\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7358633c elementor-widget elementor-widget-heading\" data-id=\"7358633c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Animateur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c6ee7f6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5c6ee7f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41d23fa5 elementor-widget elementor-widget-text-editor\" data-id=\"41d23fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Maurice MICHELOT &#8211; Avocat fiscaliste<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-466e9c3e\" data-id=\"466e9c3e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27e6e020 elementor-widget elementor-widget-heading\" data-id=\"27e6e020\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Publics<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33b4b012 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"33b4b012\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d54af9 elementor-widget elementor-widget-text-editor\" data-id=\"20d54af9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Experts comptables collaborateurs confirm\u00e9s<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-7cf09a6\" data-id=\"7cf09a6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de3bdbe elementor-widget elementor-widget-heading\" data-id=\"de3bdbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Format<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f65ecca elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f65ecca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1231007 elementor-widget elementor-widget-text-editor\" data-id=\"1231007\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Classe virtuelle\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-5af5d16\" data-id=\"5af5d16\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-479ba88 elementor-widget elementor-widget-heading\" data-id=\"479ba88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">NIVEAU<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4de683 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c4de683\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aef9a4d elementor-widget elementor-widget-text-editor\" data-id=\"aef9a4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PERFECTIONNEMENT<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-5d782c3\" data-id=\"5d782c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b21db62 elementor-widget elementor-widget-heading\" data-id=\"b21db62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PR\u00e9REQUIS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c585ecd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c585ecd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c48f3f elementor-widget elementor-widget-text-editor\" data-id=\"0c48f3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Notions juridiques sur le d\u00e9membrement<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16b0a35a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16b0a35a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d91b623\" data-id=\"d91b623\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ea01a1a elementor-widget elementor-widget-spacer\" data-id=\"5ea01a1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-186e4caf elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"186e4caf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5efedbd\" data-id=\"5efedbd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f39671a elementor-widget elementor-widget-heading\" data-id=\"1f39671a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Objectifs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18619102 elementor-widget elementor-widget-text-editor\" data-id=\"18619102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Comprendre les m\u00e9canismes du<\/li><\/ul><p>d\u00e9membrement<\/p><ul><li>Conna\u00eetre les cons\u00e9quences des<\/li><\/ul><p>d\u00e9membrements par nature d\u2019imp\u00f4t et de<\/p><p>biens concern\u00e9s\u00a0<\/p><ul><li>Conna\u00eetre les risques fiscaux pouvant \u00eatre<\/li><\/ul><p>g\u00e9n\u00e9r\u00e9s par un d\u00e9membrement<\/p><ul><li>Pouvoir et savoir conseiller utilement les clients<\/li><\/ul><p>sur l\u2019opportunit\u00e9 d\u2019un d\u00e9membrement en fonction de<\/p><p>leur situation professionnelle et patrimoniale<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-26f49734\" data-id=\"26f49734\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-360adebe elementor-widget elementor-widget-heading\" data-id=\"360adebe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Contexte et probl\u00e9matiques<\/b> li\u00e9s \u00e0 la formation <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59350ac elementor-widget elementor-widget-text-editor\" data-id=\"59350ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En tant que conseil de l\u2019entreprise, des dirigeants et<\/p><p>de leur patrimoine, l\u2019expert-comptable et ses<\/p><p>collateurs sont fr\u00e9quemment appel\u00e9s \u00e0 mettre en<\/p><p>\u0153uvre les dispositions li\u00e9es au d\u00e9membrement.<\/p><p>Ils peuvent intervenir comme juristes ou<\/p><p>professionnels de la comptabilit\u00e9 aptes \u00e0 comprendre,<\/p><p>mettre en \u0153uvre, v\u00e9rifier des actes r\u00e9dig\u00e9s par<\/p><p>d\u2019autres professionnels.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66e5b2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66e5b2d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2aa11ce\" data-id=\"2aa11ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74957dc elementor-widget elementor-widget-image\" data-id=\"74957dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"381\" height=\"379\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2021\/02\/Capture-3-1.png\" class=\"attachment-large size-large wp-image-9530\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e68417a\" data-id=\"e68417a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d55e8f elementor-widget elementor-widget-heading\" data-id=\"5d55e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">en 2025 : <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ad4c3e elementor-widget elementor-widget-progress\" data-id=\"0ad4c3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-0ad4c3e\">\n\t\t\t\tLes participants recommandent la formation \u00e0\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-0ad4c3e\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"99\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"99\">\n\t\t\t\t<span class=\"elementor-progress-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">99%<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42d550f elementor-widget elementor-widget-progress\" data-id=\"42d550f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"progress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-title\" id=\"elementor-progress-bar-42d550f\">\n\t\t\t\tLa formation r\u00e9pond \u00e0 mes attentes\t\t\t<\/span>\n\t\t\n\t\t<div aria-labelledby=\"elementor-progress-bar-42d550f\" class=\"elementor-progress-wrapper progress-success\" role=\"progressbar\" aria-valuemin=\"0\" aria-valuemax=\"100\" aria-valuenow=\"100\" aria-valuetext=\"100% (Les participants sont d&#039;accord avec cette affirmation \u00e0 )\">\n\t\t\t<div class=\"elementor-progress-bar\" data-max=\"100\">\n\t\t\t\t<span class=\"elementor-progress-text\">Les participants sont d'accord avec cette affirmation \u00e0 <\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-progress-percentage\">100%<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-53186cfc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53186cfc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1582e50\" data-id=\"1582e50\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b4e6d9f elementor-widget elementor-widget-spacer\" data-id=\"5b4e6d9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2cb34f52 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cb34f52\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-37aca9a1\" data-id=\"37aca9a1\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc4c539 elementor-widget elementor-widget-heading\" data-id=\"fc4c539\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>programme <\/b> de la formation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7fa88d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7fa88d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ba4dbd2\" data-id=\"3ba4dbd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6437f473 elementor-widget elementor-widget-text-editor\" data-id=\"6437f473\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Rappel des notions juridiques fondamentales<\/li><\/ol><p>Notion d\u2019usufruit et de nue-propri\u00e9t\u00e9\u00a0<\/p><p>Usufruit et quasi-usufruit<\/p><p>Evolution du Code civil<\/p><p>\u00a0<\/p><ol start=\"2\"><li>D\u00e9membrement et droits d\u2019enregistrement<\/li><\/ol><p>Evaluation \u00e9conomique<\/p><p>Bar\u00e8me de l\u2019article 669 du CGI<\/p><p>Pacte DUTREIL et article 787 B du CGI<\/p><p>\u00a0<\/p><ol start=\"3\"><li>D\u00e9membrement et revenus fonciers<\/li><\/ol><p>Location du bien ou utilisation<\/p><p>Soci\u00e9t\u00e9s vis\u00e9es \u00e0 l\u2019article 8 du CGI (translucides)<\/p><p>R\u00e9sultats de droit commun ou exceptionnels<\/p><p>Limitations investissement immobilier locatif<\/p><p>Cession et donation d\u2019usufruit temporaire<\/p><p>\u00a0<\/p><ol start=\"4\"><li>D\u00e9membrement plus-values immobili\u00e8res priv\u00e9es<\/li><\/ol><p>R\u00e9gime de droit commun<\/p><p>D\u00e9termination de la plus-value brute<\/p><p>Prix d\u2019acquisition, situations issues du BOI<\/p><p>D\u00e9termination des d\u00e9lais<\/p><p>\u00a0<\/p><ol start=\"5\"><li>D\u00e9membrement et plus-values sur valeurs mobili\u00e8res<\/li><\/ol><p>Rappel PFU ou clause de sauvegarde<\/p><p>Prix de cession, et prix d\u2019acquisition, situations comment\u00e9es<\/p><p>par le BOI<\/p><p>D\u00e9termination des d\u00e9lais, commentaires BOI<\/p><p>\u00a0<\/p><ol start=\"6\"><li>D\u00e9membrement et imp\u00f4ts directs<\/li><\/ol><p>Entreprises soumis \u00e0 l\u2019IR, \u00e0 l\u2019IS<\/p><p>R\u00e9gime soci\u00e9t\u00e9 m\u00e8res et filiales<\/p><p>R\u00e9gime de l\u2019int\u00e9gration fiscale<\/p><p>\u00a0<\/p><ol start=\"7\"><li>D\u00e9membrement et IFI<\/li><\/ol><p>Usufruit et pleine propri\u00e9t\u00e9<\/p><p>Cons\u00e9quences du code civil<\/p><p>Exon\u00e9ration des biens professionnels<\/p><p>\u00a0<\/p><ol start=\"8\"><li>D\u00e9membrement et TVA<\/li><\/ol><p>Option pour la TVA<\/p><p>D\u00e9duction de la TVA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b4d28db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b4d28db\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63a9dff9\" data-id=\"63a9dff9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59683f80 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"59683f80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e608c2e elementor-widget elementor-widget-heading\" data-id=\"4e608c2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjIyMzQ5IiwidG9nZ2xlIjpmYWxzZX0%3D\">Informations compl\u00e9mentaires<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-56f78e8a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56f78e8a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-730fbabe\" data-id=\"730fbabe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c0d16ae elementor-widget elementor-widget-spacer\" data-id=\"2c0d16ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8a7858 elementor-widget elementor-widget-menu-anchor\" data-id=\"5f8a7858\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"inscription\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2203439 elementor-section-content-top elementor-reverse-mobile elementor-reverse-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2203439\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4a4a82e5\" data-id=\"4a4a82e5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9aab630 elementor-widget elementor-widget-heading\" data-id=\"9aab630\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">INSCRIPTIONS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e470242 elementor-add-to-cart--align-center elementor-widget elementor-widget-woocommerce-product-add-to-cart\" data-id=\"3e470242\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"woocommerce-product-add-to-cart.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-add-to-cart elementor-product-variable\">\n\t\t\t\n<form class=\"variations_form cart\" action=\"https:\/\/ecf-formations.fr\/index.php\/produit\/aspects-fiscaux-du-demembrement\/\" method=\"post\" enctype='multipart\/form-data' data-product_id=\"13703\" data-product_variations=\"[{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;adherent-ecf-2&quot;,&quot;attribute_dates&quot;:&quot;Maurice Michelot - 27\\\/03\\\/2026 : (Classe virtuelle - 09h00 \\u00e0 17h00)&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;15 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:360,&quot;display_regular_price&quot;:360,&quot;image&quot;:{&quot;title&quot;:&quot;pexels-fauxels-3183131&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;alt&quot;:&quot;pexels-fauxels-3183131&quot;,&quot;src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:&quot;(max-width: 2560px) 100vw, 2560px&quot;,&quot;full_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;full_src_w&quot;:2560,&quot;full_src_h&quot;:1706,&quot;gallery_thumbnail_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;gallery_thumbnail_src_w&quot;:100,&quot;gallery_thumbnail_src_h&quot;:67,&quot;thumb_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;thumb_src_w&quot;:2560,&quot;thumb_src_h&quot;:1706,&quot;src_w&quot;:2560,&quot;src_h&quot;:1706},&quot;image_id&quot;:7519,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;360.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;Aspects fiscaux du d\\u00e9membrement&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:33247,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;},{&quot;attributes&quot;:{&quot;attribute_pa_formule&quot;:&quot;non-adherent-ecf&quot;,&quot;attribute_dates&quot;:&quot;Maurice Michelot - 27\\\/03\\\/2026 : (Classe virtuelle - 09h00 \\u00e0 17h00)&quot;},&quot;availability_html&quot;:&quot;&lt;p class=\\&quot;stock in-stock\\&quot;&gt;15 en stock&lt;\\\/p&gt;\\n&quot;,&quot;backorders_allowed&quot;:false,&quot;dimensions&quot;:{&quot;length&quot;:&quot;&quot;,&quot;width&quot;:&quot;&quot;,&quot;height&quot;:&quot;&quot;},&quot;dimensions_html&quot;:&quot;ND&quot;,&quot;display_price&quot;:600,&quot;display_regular_price&quot;:600,&quot;image&quot;:{&quot;title&quot;:&quot;pexels-fauxels-3183131&quot;,&quot;caption&quot;:&quot;&quot;,&quot;url&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;alt&quot;:&quot;pexels-fauxels-3183131&quot;,&quot;src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;srcset&quot;:false,&quot;sizes&quot;:&quot;(max-width: 2560px) 100vw, 2560px&quot;,&quot;full_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;full_src_w&quot;:2560,&quot;full_src_h&quot;:1706,&quot;gallery_thumbnail_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;gallery_thumbnail_src_w&quot;:100,&quot;gallery_thumbnail_src_h&quot;:67,&quot;thumb_src&quot;:&quot;https:\\\/\\\/ecf-formations.fr\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/pexels-fauxels-3183131-scaled.jpg&quot;,&quot;thumb_src_w&quot;:2560,&quot;thumb_src_h&quot;:1706,&quot;src_w&quot;:2560,&quot;src_h&quot;:1706},&quot;image_id&quot;:7519,&quot;is_downloadable&quot;:false,&quot;is_in_stock&quot;:true,&quot;is_purchasable&quot;:true,&quot;is_sold_individually&quot;:&quot;yes&quot;,&quot;is_virtual&quot;:false,&quot;max_qty&quot;:1,&quot;min_qty&quot;:1,&quot;price_html&quot;:&quot;&lt;span class=\\&quot;price\\&quot;&gt;&lt;span class=\\&quot;woocommerce-Price-amount amount\\&quot;&gt;&lt;bdi&gt;600.00&lt;span class=\\&quot;woocommerce-Price-currencySymbol\\&quot;&gt;&amp;euro;&lt;\\\/span&gt;&lt;\\\/bdi&gt;&lt;\\\/span&gt;&lt;\\\/span&gt;&quot;,&quot;sku&quot;:&quot;Aspects fiscaux du d\\u00e9membrement&quot;,&quot;variation_description&quot;:&quot;&quot;,&quot;variation_id&quot;:33248,&quot;variation_is_active&quot;:true,&quot;variation_is_visible&quot;:true,&quot;weight&quot;:&quot;&quot;,&quot;weight_html&quot;:&quot;ND&quot;}]\">\n\t\n\t\t\t<table class=\"variations\" cellspacing=\"0\" role=\"presentation\">\n\t\t\t<tbody>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"pa_formule\">FORMULE<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"pa_formule\" class=\"\" name=\"attribute_pa_formule\" data-attribute_name=\"attribute_pa_formule\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"adherent-ecf-2\" >Adherent ECF<\/option><option value=\"non-adherent-ecf\" >Non Adherent ECF<\/option><\/select>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t<th class=\"label\"><label for=\"dates\">DATES<\/label><\/th>\n\t\t\t\t\t\t<td class=\"value\">\n\t\t\t\t\t\t\t<select id=\"dates\" class=\"\" name=\"attribute_dates\" data-attribute_name=\"attribute_dates\" data-show_option_none=\"yes\"><option value=\"\">Choisir une option<\/option><option value=\"Maurice Michelot - 27\/03\/2026 : (Classe virtuelle - 09h00 \u00e0 17h00)\" >Maurice Michelot - 27\/03\/2026 : (Classe virtuelle - 09h00 \u00e0 17h00)<\/option><\/select><a class=\"reset_variations\" href=\"#\" aria-label=\"Effacer les options\">Effacer<\/a>\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\t\t<div class=\"reset_variations_alert screen-reader-text\" role=\"alert\" aria-live=\"polite\" aria-relevant=\"all\"><\/div>\n\t\t\n\t\t<div class=\"single_variation_wrap\">\n\t\t\t<div class=\"woocommerce-variation single_variation\" role=\"alert\" aria-relevant=\"additions\"><\/div><div class=\"woocommerce-variation-add-to-cart variations_button\">\n\t\n\t<div class=\"quantity\">\n\t\t<label class=\"screen-reader-text\" for=\"quantity_69ea3d1674f58\">quantit\u00e9 de Aspects fiscaux du d\u00e9membrement<\/label>\n\t<input\n\t\ttype=\"hidden\"\n\t\t\t\tid=\"quantity_69ea3d1674f58\"\n\t\tclass=\"input-text qty text\"\n\t\tname=\"quantity\"\n\t\tvalue=\"1\"\n\t\taria-label=\"Quantit\u00e9 de produits\"\n\t\t\t\tmin=\"1\"\n\t\t\t\t\tmax=\"1\"\n\t\t\t\t\t\t\tstep=\"1\"\n\t\t\tplaceholder=\"\"\n\t\t\tinputmode=\"numeric\"\n\t\t\tautocomplete=\"off\"\n\t\t\t\/>\n\t<\/div>\n\n\t<button type=\"submit\" class=\"single_add_to_cart_button button alt\">Ajouter au panier<\/button>\n\n\t\n\t<input type=\"hidden\" name=\"add-to-cart\" value=\"13703\" \/>\n\t<input type=\"hidden\" name=\"product_id\" value=\"13703\" \/>\n\t<input type=\"hidden\" name=\"variation_id\" class=\"variation_id\" value=\"0\" \/>\n<\/div>\n\t\t<\/div>\n\t\n\t<\/form>\n\n\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1c6818b2\" data-id=\"1c6818b2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6de2fd09 elementor-widget elementor-widget-heading\" data-id=\"6de2fd09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>TARIFS Classe virtuelle<\/b>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-197ab680 elementor-widget elementor-widget-price-list\" data-id=\"197ab680\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<ul class=\"elementor-price-list\">\n\n\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tNon adh\u00e9rent\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">600\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-price-list-item\">\t\t\t\t\n\t\t\t\t<div class=\"elementor-price-list-text\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-list-header\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-title\">\n\t\t\t\t\t\t\tAdh\u00e9rent ANECS\/CJEC\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-separator\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-list-price\">360\u20ac TTC<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\t\t\t\t\t\n\t\t<\/ul>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-471ce669 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"471ce669\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42635845\" data-id=\"42635845\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c711947 elementor-widget elementor-widget-spacer\" data-id=\"4c711947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bb3ba0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bb3ba0a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8d44c4\" data-id=\"f8d44c4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e7167e0 elementor-widget elementor-widget-heading\" data-id=\"3e7167e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prochaines dates <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-29db2532 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29db2532\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-36139fd7\" data-id=\"36139fd7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22ccf924 elementor-widget elementor-widget-text-editor\" data-id=\"22ccf924\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Jeudi. 27 mars 2025<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ed3e504\" data-id=\"ed3e504\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-46aa2449\" data-id=\"46aa2449\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-660a0736 elementor-widget elementor-widget-text-editor\" data-id=\"660a0736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Mer. 23 avril 2025<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3a9e4090 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a9e4090\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-5ccc6a64\" data-id=\"5ccc6a64\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-17bbbaf5 elementor-widget elementor-widget-image\" data-id=\"17bbbaf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/ecf-formations.fr\/wp-content\/uploads\/2020\/05\/logo-formations_blanc-2.png\" title=\"logo-formations_blanc-2\" alt=\"logo-formations_blanc-2\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b902947 elementor-tablet-align-start elementor-hidden-tablet elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5b902947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">01 47 42 08 60<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> formations@e-c-f.fr<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">51, rue d'Amsterdam - Paris 75008<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-17e523b\" data-id=\"17e523b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a135778 elementor-widget elementor-widget-heading\" data-id=\"3a135778\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">FORMATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55c95e9d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"55c95e9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/formations\/toutes-les-formations\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Toutes les formations<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-5581c8ae\" data-id=\"5581c8ae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3cc46e6b elementor-widget elementor-widget-heading\" data-id=\"3cc46e6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">TARIFICATIONS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6946c5bb elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6946c5bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/ecf-formations.fr\/index.php\/accueil\/adhesion\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Adh\u00e9sions<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-3f03c92e\" data-id=\"3f03c92e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-687f6315 elementor-widget elementor-widget-heading\" data-id=\"687f6315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/mentions-legales\/\">MENTIONS L\u00e9GALES<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-780f6c31 elementor-widget elementor-widget-heading\" data-id=\"780f6c31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/ecf-formations.fr\/index.php\/conditions-generales-de-vente-ecf-formations\/\">cgv<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Je m&rsquo;inscris Dur\u00e9e de la formation 07H00 Animateur Maurice MICHELOT &#8211; Avocat fiscaliste Publics Experts comptables collaborateurs confirm\u00e9s Format Classe virtuelle NIVEAU PERFECTIONNEMENT PR\u00e9REQUIS Notions juridiques sur le d\u00e9membrement Objectifs Comprendre les m\u00e9canismes du d\u00e9membrement Conna\u00eetre les cons\u00e9quences des d\u00e9membrements par nature d\u2019imp\u00f4t et de biens concern\u00e9s Conna\u00eetre les risques fiscaux pouvant \u00eatre g\u00e9n\u00e9r\u00e9s par [&hellip;]<\/p>\n","protected":false},"featured_media":7519,"template":"elementor_header_footer","meta":[],"product_brand":[],"product_cat":[34,17],"product_tag":[63],"class_list":{"0":"post-13703","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-fiscalite","7":"product_cat-webinaire","8":"product_tag-webinairefiscalite","10":"first","11":"instock","12":"sold-individually","13":"shipping-taxable","14":"purchasable","15":"product-type-variable"},"_links":{"self":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/13703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"version-history":[{"count":56,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/13703\/revisions"}],"predecessor-version":[{"id":37585,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product\/13703\/revisions\/37585"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/media\/7519"}],"wp:attachment":[{"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/media?parent=13703"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_brand?post=13703"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_cat?post=13703"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/ecf-formations.fr\/index.php\/wp-json\/wp\/v2\/product_tag?post=13703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}