Marcel

Comparer la cession des titres et des actifs

simulate_cession_titres_vs_actifs

Read-onlyIdempotent

Compare la vente d'une société par cession de titres (prélèvement forfaitaire, ou barème progressif avec abattement pour durée, CGI art. 150-0 D) et par cession d'actifs (impôt sur les sociétés puis distribution), contribution sur les hauts revenus comprise (CGI art. 223 sexies). Entrées : prix de vente, prix d'acquisition, durée, année d'acquisition, revenu hors plus-value, parts, situation du foyer, revenu fiscal de référence hors plus-value, valeur comptable. Sans année d'acquisition, revenu, parts, situation ou revenu fiscal de référence, le calcul est refusé avec les questions à poser. Sortie : imposition et net vendeur de chaque chemin. Calcul couvert par des cas de référence Marcel : résultat indicatif.

Tool call template

Replace each placeholder with a value matching the input schema. Only required parameters are included; add optional parameters as needed.

{
  "id": 1,
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "arguments": {
      "prixVente": "<prixVente>",
      "prixAcquisition": "<prixAcquisition>",
      "dureeDetentionAns": "<dureeDetentionAns>"
    },
    "name": "simulate_cession_titres_vs_actifs"
  }
}

Input Schema

Name	Required	Description
`tauxIS`	No
`prixVente`	Yes
`tmiCedant`	No	Ignoré : le barème part de revenuImposableHorsPV et de partsFiscales. Accepté pour compatibilité.
`eligiblePME`	No
`partsFiscales`	No	Requis. Parts de quotient familial.
`situationFoyer`	No	Requis. Seuils de la contribution sur les hauts revenus.
`prixAcquisition`	Yes
`anneeAcquisition`	No	Requis. Année d'acquisition des titres. À partir de 2018, pas d'abattement pour durée au barème. Absente : refus, avec la question à poser.
`dureeDetentionAns`	Yes
`valeurComptableNette`	No	VNC actifs (défaut 0)
`revenuImposableHorsPV`	No	Requis. Revenu imposable du foyer hors plus-value. L'impôt au barème est la différence avec et sans la plus-value.
`revenuFiscalReferenceHorsPlusValue`	No	Requis. Revenu fiscal de référence hors plus-value, pour la contribution sur les hauts revenus.

Schema Changelog

Changes observed during successful MCP inspections.

Changed7 schema fields changedOct 31, 2026

addedInput schema / properties / anneeAcquisition

Added value: +{
+  "description": "Requis. Année d'acquisition des titres. À partir de 2018, pas d'abattement pour durée au barème. Absente : refus, avec la question à poser.",
+  "type": "integer"
+}

addedInput schema / properties / partsFiscales

Added value: +{
+  "description": "Requis. Parts de quotient familial.",
+  "exclusiveMinimum": 0,
+  "type": "number"
+}

addedInput schema / properties / revenuFiscalReferenceHorsPlusValue

Added value: +{
+  "description": "Requis. Revenu fiscal de référence hors plus-value, pour la contribution sur les hauts revenus.",
+  "minimum": 0,
+  "type": "number"
+}

addedInput schema / properties / revenuImposableHorsPV

Added value: +{
+  "description": "Requis. Revenu imposable du foyer hors plus-value. L'impôt au barème est la différence avec et sans la plus-value.",
+  "minimum": 0,
+  "type": "number"
+}

addedInput schema / properties / situationFoyer

Added value: +{
+  "description": "Requis. Seuils de la contribution sur les hauts revenus.",
+  "enum": [
+    "seul",
+    "couple"
+  ],
+  "type": "string"
+}

changedInput schema / properties / tmiCedant / description

Previous value: -"TMI du cédant (ex: 0.30)"New value: +"Ignoré : le barème part de revenuImposableHorsPV et de partsFiscales. Accepté pour compatibilité."

changedInput schema / required

Previous value: -[
-  "prixVente",
-  "prixAcquisition",
-  "dureeDetentionAns",
-  "tmiCedant"
-]New value: +[
+  "prixVente",
+  "prixAcquisition",
+  "dureeDetentionAns"
+]

AddedOct 28, 2026

TDQS

A4.3/5.0

Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Beyond the readOnly/idempotent annotations, it discloses the refusal behavior ('le calcul est refusé avec les questions à poser') and that results are indicative, calibrated against 'cas de référence Marcel'. It does not state which inputs are optional defaults (e.g. valeur comptable 0), but the validation and confidence behavior is genuinely additive.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Three front-loaded sentences plus an output sentence, no filler; the CGI article citations are dense but earn their place by pinning the tax regimes. Slightly information-packed for a single paragraph but well ordered (purpose → inputs → refusal → output).

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness4/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

With 12 parameters and no output schema, the description still tells the agent what comes back ('imposition et net vendeur de chaque chemin'), what causes rejection, and the indicativity caveat. Remaining gaps are the company-tax parameters and default values, which are minor for a read-only simulation.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

At 58% schema coverage the description compensates by enumerating essentially all semantic inputs and, more valuably, declaring the conditional requiredness ('Sans année d'acquisition, revenu, parts, situation ou revenu fiscal de référence, le calcul est refusé'), which goes beyond what the schema's three-item required array conveys. tauxIS and eligiblePME are not explained here or in the schema, keeping it short of a 5.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

States a precise comparative verb and two named resources ('cession de titres' vs 'cession d'actifs') plus the tax mechanics each path uses, which no sibling tool covers (simulate_apport_cession is apport-cession, not a titres-vs-actifs arbitrage). An agent can identify this tool without opening the schema.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines4/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

The scenario that selects this tool is clear: comparing the two exit routes with the given inputs. It never names an alternative tool or explicit exclusion, so the agent must infer routing from the sibling list, but the domain scoping is unambiguous.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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