{"id":11093,"date":"2024-11-08T00:00:00","date_gmt":"2024-11-07T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-tente-dechapper-a-la-cotisation-fonciere-des-entreprises\/"},"modified":"2024-11-08T00:00:00","modified_gmt":"2024-11-07T23:00:00","slug":"cest-lhistoire-dune-societe-qui-tente-dechapper-a-la-cotisation-fonciere-des-entreprises","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-tente-dechapper-a-la-cotisation-fonciere-des-entreprises\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui tente d\u2019\u00e9chapper \u00e0 la cotisation fonci\u00e8re des entreprises\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui tente d\u2019\u00e9chapper \u00e0 la cotisation fonci\u00e8re des entreprises\u2026 <\/p>\n<div>\n<p>Parce qu\u2019elle exerce son activit\u00e9 dans un b\u00e2timent industriel, une soci\u00e9t\u00e9 re\u00e7oit un avis de cotisation fonci\u00e8re des entreprises (CFE), qu\u2019elle refuse de payer\u202f: il se trouve que ce b\u00e2timent est pollu\u00e9, le rendant inutilisable\u2026 et donc non passible de cette taxe, estime la soci\u00e9t\u00e9\u2026<\/p>\n<p>Seulement si la soci\u00e9t\u00e9 ne dispose plus du b\u00e2timent, conteste l\u2019administration fiscale. Ce qui n\u2019est pas le cas ici \u00e0 la lecture du bail qui n\u2019a pas \u00e9t\u00e9 r\u00e9sili\u00e9. Partant de l\u00e0, la soci\u00e9t\u00e9 a conserv\u00e9 la disposition et le contr\u00f4le du b\u00e2timent qui reste soumis \u00e0 la CFE. Sauf qu\u2019elle a cess\u00e9 toute activit\u00e9 dans ce b\u00e2timent, conteste la soci\u00e9t\u00e9 qui rappelle que les installations de production ont \u00e9t\u00e9 d\u00e9mont\u00e9es et le personnel mut\u00e9 ou licenci\u00e9\u2026<\/p>\n<p>\u00ab\u202fInsuffisant\u202f!\u202f\u00bb, tranche le juge\u202f: si la CFE cesse d\u2019\u00eatre due suite au transfert d\u2019activit\u00e9, encore faut-il que le local ne soit plus sous le contr\u00f4le et \u00e0 la disposition de l\u2019industriel. Ce qui n\u2019est pas le cas ici, constate le juge qui donne raison \u00e0 l\u2019administration.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050328852?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;page=2&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=cotisation+fonci%C3%A8re+des+entreprises&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Lyon du 3 octobre 2024, no 23LY00399<\/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-tente-d-echapper-a-la-cotisation-fonciere-des-entreprises\" 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_cotisationfonciereentreprises.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui tente d\u2019\u00e9chapper \u00e0 la cotisation fonci\u00e8re des entreprises\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-11093","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 - 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