{"id":11078,"date":"2024-11-12T00:00:00","date_gmt":"2024-11-11T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/"},"modified":"2024-11-12T00:00:00","modified_gmt":"2024-11-11T23:00:00","slug":"cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026 <\/p>\n<div>\n<p>Propri\u00e9taire de locaux dans lesquels elle exerce une activit\u00e9 de transformation du ma\u00efs, une soci\u00e9t\u00e9 re\u00e7oit un avis de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties, qu\u2019elle refuse de payer. Connaissant des difficult\u00e9s d\u2019approvisionnement, elle se retrouve sans activit\u00e9, avec des locaux inexploitables\u2026<\/p>\n<p>\u2026 et donc non passibles de cette taxe fonci\u00e8re, estime la soci\u00e9t\u00e9\u2026 Mais rien n\u2019indique que la soci\u00e9t\u00e9 ne peut plus utiliser ses locaux, constate l\u2019administration fiscale pour qui la taxe fonci\u00e8re est due ici. \u00ab\u202fFaux\u202f!\u202f\u00bb, conteste la soci\u00e9t\u00e9\u202f: la fermeture de ses locaux est ind\u00e9pendante de sa volont\u00e9, car elle est la cons\u00e9quence de ses difficult\u00e9s d\u2019approvisionnement en ma\u00efs\u2026<\/p>\n<p>\u00ab\u202fInsuffisant\u202f!\u202f\u00bb, tranche le juge\u202f: la soci\u00e9t\u00e9 n\u2019apportant pas la preuve qu\u2019elle ne peut plus utiliser ses locaux, soit en modifiant ses conditions d\u2019approvisionnement, soit en y exer\u00e7ant une activit\u00e9 diff\u00e9rente, leur inexploitation ne r\u00e9sulte pas de circonstances ind\u00e9pendantes de sa volont\u00e9. La taxe fonci\u00e8re est due ici.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050427869?init=true&amp;page=1&amp;query=472934&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 29 octobre 2024, no 472934<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-11078","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026 - 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\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-11T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026\",\"datePublished\":\"2024-11-11T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/\"},\"wordCount\":236,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg\",\"articleSection\":[\"La petite histoire du jour\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/\",\"name\":\"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026 - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg\",\"datePublished\":\"2024-11-11T23:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#primaryimage\",\"url\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg\",\"contentUrl\":\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026 - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/","og_locale":"de_DE","og_type":"article","og_title":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026 - Cabinet Magar","og_description":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/","og_site_name":"Cabinet Magar","article_published_time":"2024-11-11T23:00:00+00:00","og_image":[{"url":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/"},"author":{"name":"","@id":""},"headline":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026","datePublished":"2024-11-11T23:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/"},"wordCount":236,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#primaryimage"},"thumbnailUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg","articleSection":["La petite histoire du jour"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/","name":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026 - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#primaryimage"},"thumbnailUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg","datePublished":"2024-11-11T23:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#primaryimage","url":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg","contentUrl":"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_maistaxefonciere.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-faute-de-travail-pense-pouvoir-echapper-a-la-taxe-fonciere\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui, faute de travail, pense pouvoir \u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=11078"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11078\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=11078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=11078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=11078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}