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fiscalité successorale au Cameroun

fiscalité successorale au Cameroun

          
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About the Book

La mort d'un être cher est une épreuve douloureuse. Au Cameroun, on constate que la douleur est d'autant plus élevée que le disparu était propriétaire d'un certain nombre de biens dont l'exploitation lui permettait de survenir aux besoins des membres de sa famille. Passé la période des obsèques, il se pose le problème du sort des biens laissés par le De Cujus. Deux hypothèses se présentent: - D'une part, le De Cujus peut avoir décidé de son vivant de la dévolution de ses biens, notamment dans le cadre d'un testament;- D'autre part, il peut aussi n'avoir rien prévu. On dit alors qu'il est décédé ab intestat.La procédure de transmission commence par une déclaration estimative et détaillée (Art 279 du CGI) au centre des impôts. Cette transmission est appelée dévolution successorale. Toute mutation doit faire l'objet d'un enregistrement au centre des impôts (Article 276 al. 4 du CGI) accompagné par le respect des obligations fiscales dans un délai bien précis sous peine de sanctions. Au Cameroun, de nombreuses personnes ne sont pas informées concernant la liquidation et le paiement des impôts sur la succession avant l'affectation de la part qui revient à chaque héritier.


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Product Details
  • ISBN-13: 9786206717867
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Universitaires Europeennes
  • Height: 229 mm
  • No of Pages: 136
  • Spine Width: 8 mm
  • Width: 152 mm
  • ISBN-10: 6206717860
  • Publisher Date: 06 Aug 2024
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 213 gr


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