{"id":25996,"date":"2021-02-25T13:39:28","date_gmt":"2021-02-25T12:39:28","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/le-prejudice-professionnel-non-patrimonial-nest-pas-un-revenu-soumis-a-taxation\/"},"modified":"2026-02-16T16:33:25","modified_gmt":"2026-02-16T15:33:25","slug":"le-prejudice-professionnel-non-patrimonial-nest-pas-un-revenu-soumis-a-taxation","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/le-prejudice-professionnel-non-patrimonial-nest-pas-un-revenu-soumis-a-taxation\/","title":{"rendered":"Le pr\u00e9judice professionnel non patrimonial n\u2019est pas un revenu soumis \u00e0 taxation (Il Quotidiano del lavoro de Il Sole 24 Ore, 23 f\u00e9vrier 2021 \u2013 Vittorio De Luca, Antonella Iacobellis)"},"content":{"rendered":"\n<p>La Cour de cassation, par son ordonnance du 3 f\u00e9vrier 2021, n\u00b0 2472, a statu\u00e9 que le pr\u00e9judice non patrimonial professionnel doit \u00eatre consid\u00e9r\u00e9 comme un dommage r\u00e9el et, comme tel, ne concourt pas \u00e0 la formation du revenu du travail salari\u00e9 fiscalement imposable selon l\u2019art. 49, alin\u00e9a 1, du TUIR (ndt: Texte Unique en mati\u00e8re d\u2019Imp\u00f4t sur le Revenu).<\/p>\n\n\n\n<p>L&rsquo;assujettissement ou non des sommes \u00e0 l\u2019imposition fiscale et aux cotisations doit \u00eatre recherch\u00e9 dans les indications fournies par l\u2019art. 6, alin\u00e9a 2, du TUIR, selon lequel : \u00ab<em> Les produits obtenus en remplacement de revenus, m\u00eame du fait de la cession des cr\u00e9ances relatives, ainsi que les indemnit\u00e9s per\u00e7ues, m\u00eame sous forme d\u2019assurance, \u00e0 titre d\u2019indemnisation de dommages consistant en la perte de revenus, hormis ceux li\u00e9s \u00e0 l\u2019invalidit\u00e9 permanente ou au d\u00e9c\u00e8s, constituent des revenus de la m\u00eame cat\u00e9gorie que ceux remplac\u00e9s ou perdus \u00bb<\/em>.<\/p>\n\n\n\n<p>En d\u2019autres termes, donc, les sommes vers\u00e9es \u00e0 titre de manque \u00e0 gagner devront \u00eatre assujetties au r\u00e9gime fiscal d\u2019appartenance du revenu remplac\u00e9 ou perdu. En revanche, au cas o\u00f9 l\u2019on reconna\u00eetrait \u00e0 ces sommes une nature d\u2019indemnisation d\u2019un dommage r\u00e9el, celles-ci devront \u00eatre consid\u00e9r\u00e9es comme \u00e9tant exclues de l\u2019application de l\u2019imposition pr\u00e9vue \u00e0 l\u2019art. 49 du TUIR et, donc, exemptes de toute retenue fiscale ou cotisation.<\/p>\n\n\n\n<p>Continua a leggere la versione integrale pubblicata su&nbsp;<a href=\"http:\/\/quotidianolavoro.ilsole24ore.com\/art\/contenzioso-e-giurisprudenza\/2021-02-22\/il-danno-non-patrimoniale-professionalita-non-costituisce-reddito-soggetto-tassazione-121509.php?uuid=ADpLERLB\">Il Quotidiano del Lavoro<\/a>&nbsp;de&nbsp;<strong>Il Sole 24 Ore<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cour de cassation, par son ordonnance du 3 f\u00e9vrier 2021, n\u00b0 2472, a statu\u00e9 que le pr\u00e9judice non patrimonial professionnel doit \u00eatre consid\u00e9r\u00e9 comme un dommage r\u00e9el et, comme tel, ne concourt pas \u00e0 la formation du revenu du travail salari\u00e9 fiscalement imposable selon l\u2019art. 49, alin\u00e9a 1, du TUIR (ndt: Texte Unique en [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":25997,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[1713,1714],"class_list":["post-25996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","tag-danno-non-patrimoniale-fr","tag-tassazione-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le pr\u00e9judice professionnel non patrimonial n\u2019est pas un revenu soumis \u00e0 taxation (Il Quotidiano del lavoro de Il Sole 24 Ore, 23 f\u00e9vrier 2021 \u2013 Vittorio De Luca, Antonella Iacobellis) - De Luca &amp; Partners<\/title>\n<meta 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