{"id":1065,"date":"2020-11-30T05:48:00","date_gmt":"2020-11-30T04:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cfe-cest-quoi-un-local-industriel\/"},"modified":"2021-05-01T03:00:35","modified_gmt":"2021-05-01T01:00:35","slug":"cfe-cest-quoi-un-local-industriel","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/cfe-cest-quoi-un-local-industriel\/","title":{"rendered":"CFE : c\u2019est quoi un local industriel ?"},"content":{"rendered":"<p >A l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9, dont l\u2019activit\u00e9 consiste \u00e0 fabriquer des p\u00e2tisseries et des viennoiseries, le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). Selon elle, le b\u00e2timent exploit\u00e9 par la soci\u00e9t\u00e9 est un local industriel\u2026Mais pas selon le juge\u2026<\/p>\n<div>\n<h2> CFE et local industriel : combien co\u00fbte votre mat\u00e9riel ?<\/h2>\n<p>A l\u2019issue du contr\u00f4le fiscal d\u2019une soci\u00e9t\u00e9 qui exerce une activit\u00e9 de production de p\u00e2tisseries et de viennoiseries pour le compte de 20 boutiques, l\u2019administration a recalcul\u00e9 la valeur locative de son b\u00e2timent d\u2019exploitation et a, en cons\u00e9quence, r\u00e9hauss\u00e9 le montant de cotisation fonci\u00e8re des entreprises (CFE) d\u00fb.<\/p>\n<p>Elle consid\u00e8re, en effet, qu\u2019au vu de l\u2019importance des moyens techniques mis en \u0153uvre pour les besoins de son activit\u00e9, le local exploit\u00e9 par la soci\u00e9t\u00e9 est un local industriel.<\/p>\n<p>Mais pas pour le juge, qui constate que :<\/p>\n<ul>\n<li>la superficie des locaux exploit\u00e9s est relativement modeste : 598 m\u00b2 pour les viennoiseries et 394 m\u00b2 pour les p\u00e2tisseries ;<\/li>\n<li>le personnel employ\u00e9 \u00e0 l\u2019activit\u00e9 est de 48 personnes, soit environ 2,5 personnes par boutique ;<\/li>\n<li>la valeur comptable des installations techniques, mat\u00e9riels et outillages est inf\u00e9rieure \u00e0 500 000 \u20ac ;<\/li>\n<li>les installations techniques, mat\u00e9riels et outillages utilis\u00e9s ont les m\u00eames caract\u00e9ristiques que ceux utilis\u00e9s par les artisans qui fabriquent des viennoiseries et des p\u00e2tisseries ;<\/li>\n<li>le mat\u00e9riel utilis\u00e9 n\u00e9cessite une intervention humaine constante et ne peut \u00eatre consid\u00e9r\u00e9 comme important compte tenu des proc\u00e9d\u00e9s de fabrication artisanale mis en \u0153uvre.<\/li>\n<\/ul>\n<p>Au vu de ces \u00e9l\u00e9ments, le juge conclut que le local exploit\u00e9 par la soci\u00e9t\u00e9 n\u2019est pas un local industriel, et annule donc le redressement fiscal.<\/p>\n<p>Notez que cette d\u00e9cision est in\u00e9dite : le juge s\u2019est servi de la nouvelle limite l\u00e9gale de 500 000 \u20ac, applicable aux impositions dues depuis le 1er janvier 2020, pour annuler des redressements portant sur des ann\u00e9es d\u2019impositions ant\u00e9rieures \u00e0 cette date. Reste \u00e0 savoir s\u2019il r\u00e9it\u00e8rera cette position. Affaire \u00e0 suivre\u2026<\/p>\n<p>Source : Arr\u00eat de la Cour administrative d\u2019appel de Paris du 18 novembre 2020, n\u00b019PA00802<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/cfe-cest-quoi-un-local-industriel\" target=\"_blank\" rel=\"noopener\">CFE : c\u2019est quoi un local industriel ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/patissier.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9, dont l\u2019activit\u00e9 consiste \u00e0 fabriquer des p\u00e2tisseries et des viennoiseries, le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). Selon elle, le b\u00e2timent exploit\u00e9 par la soci\u00e9t\u00e9 est un local industriel\u2026Mais pas selon le juge\u2026<\/p>\n","protected":false},"author":0,"featured_media":4553,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CFE : c\u2019est quoi un local industriel ? - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/actualites\/cfe-cest-quoi-un-local-industriel\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFE : c\u2019est quoi un local industriel ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9, dont l\u2019activit\u00e9 consiste \u00e0 fabriquer des p\u00e2tisseries et des viennoiseries, le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). 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