{"id":1104,"date":"2020-11-24T05:47:00","date_gmt":"2020-11-24T04:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/taxe-damenagement-un-taux-de-taxation-illegal\/"},"modified":"2021-05-04T03:00:01","modified_gmt":"2021-05-04T01:00:01","slug":"taxe-damenagement-un-taux-de-taxation-illegal","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-damenagement-un-taux-de-taxation-illegal\/","title":{"rendered":"Taxe d\u2019am\u00e9nagement : un taux de taxation (il)l\u00e9gal ?"},"content":{"rendered":"<p >Parce qu\u2019il consid\u00e8re que le taux major\u00e9 de taxe d\u2019am\u00e9nagement qui lui a \u00e9t\u00e9 appliqu\u00e9 est ill\u00e9gal, un promoteur demande \u00e0 \u00eatre rembours\u00e9 d\u2019une partie de l\u2019imp\u00f4t pay\u00e9. Une ill\u00e9galit\u00e9 que conteste la commune qui a vot\u00e9 ce taux de taxation pour de bonnes raisons\u2026<\/p>\n<div>\n<h2> Taxe d\u2019am\u00e9nagement : un taux de taxation \u00e0 justifier !<\/h2>\n<p>Un promoteur immobilier demande le remboursement d\u2019une partie de la taxe d\u2019am\u00e9nagement qu\u2019il a pay\u00e9e au titre d\u2019un permis de construire.<\/p>\n<p>Il indique, en effet, que le taux major\u00e9 de taxation vot\u00e9 par la commune ayant servi \u00e0 calculer le montant de son imp\u00f4t est ill\u00e9gal.<\/p>\n<p>Ce que conteste la commune pour qui la majoration du taux de taxation est justifi\u00e9e au regard de l\u2019ampleur des travaux publics qui vont \u00eatre \u00e0 r\u00e9aliser au vu :<\/p>\n<ul>\n<li>de l\u2019augmentation de la population dans le secteur o\u00f9 se situe le terrain sur lequel le promoteur envisage de construire son immeuble ;<\/li>\n<li>des difficult\u00e9s de circulation existantes ;<\/li>\n<li>de l\u2019insuffisante capacit\u00e9 des \u00e9quipements scolaires ;<\/li>\n<li>et de l\u2019absence d\u2019\u00e9quipements d\u00e9di\u00e9s \u00e0 la petite enfance.<\/li>\n<\/ul>\n<p>Sauf que la commune ne produit aucune estimation du co\u00fbt des travaux envisag\u00e9s, constate le juge, ce qui ne permet pas de d\u00e9terminer si oui ou non le taux major\u00e9 de taxation appliqu\u00e9 par elle se justifie.<\/p>\n<p>L\u2019affaire devra donc \u00eatre rejug\u00e9e sur ce point.<\/p>\n<p>Source : Arr\u00eat du Conseil d\u2019Etat du 9 novembre 2020, n\u00b0438285<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-damenagement-un-taux-de-taxation-illegal\" target=\"_blank\" rel=\"noopener\">Taxe d\u2019am\u00e9nagement : un taux de taxation (il)l\u00e9gal ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/taxeamenagement.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019il consid\u00e8re que le taux major\u00e9 de taxe d\u2019am\u00e9nagement qui lui a \u00e9t\u00e9 appliqu\u00e9 est ill\u00e9gal, un promoteur demande \u00e0 \u00eatre rembours\u00e9 d\u2019une partie de l\u2019imp\u00f4t pay\u00e9. Une ill\u00e9galit\u00e9 que conteste la commune qui a vot\u00e9 ce taux de taxation pour de bonnes raisons\u2026<\/p>\n","protected":false},"author":0,"featured_media":4616,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1104","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>Taxe d\u2019am\u00e9nagement : un taux de taxation (il)l\u00e9gal ? - 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\/taxe-damenagement-un-taux-de-taxation-illegal\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe d\u2019am\u00e9nagement : un taux de taxation (il)l\u00e9gal ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019il consid\u00e8re que le taux major\u00e9 de taxe d\u2019am\u00e9nagement qui lui a \u00e9t\u00e9 appliqu\u00e9 est ill\u00e9gal, un promoteur demande \u00e0 \u00eatre rembours\u00e9 d\u2019une partie de l\u2019imp\u00f4t pay\u00e9. 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