{"id":11706,"date":"2025-03-07T00:00:00","date_gmt":"2025-03-06T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/"},"modified":"2025-03-07T00:00:00","modified_gmt":"2025-03-06T23:00:00","slug":"taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/","title":{"rendered":"Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f!"},"content":{"rendered":"<p>Le rescrit fiscal permet de demander \u00e0 l\u2019administration fiscale de prendre position sur une probl\u00e9matique rencontr\u00e9e au regard d\u2019un imp\u00f4t ou d\u2019une taxe. De nouvelles taxes sont d\u00e9sormais concern\u00e9es, sous conditions\u2026<\/p>\n<h2>Ouverture du rescrit fiscal \u00e0 la taxe d\u2019am\u00e9nagement et \u00e0 la redevance d\u2019arch\u00e9ologie pr\u00e9ventive<\/h2>\n<p>Pour rappel, le rescrit fiscal est une r\u00e9ponse donn\u00e9e par \u00e9crit par le service des imp\u00f4ts des entreprises \u00e0 une question pos\u00e9e par une entreprise. En clair, l\u2019administration est interrog\u00e9e sur une probl\u00e9matique rencontr\u00e9e par une entreprise au regard d\u2019un imp\u00f4t ou d\u2019une taxe, \u00e0 charge pour l\u2019administration d\u2019apporter une r\u00e9ponse.<\/p>\n<p>Suite au transfert \u00e0 la direction g\u00e9n\u00e9rale des finances publiques (DGFIP) de la gestion de la taxe d\u2019am\u00e9nagement et de la part logement de la redevance d\u2019arch\u00e9ologie pr\u00e9ventive, il est institu\u00e9 une nouvelle proc\u00e9dure de rescrit fiscal propre \u00e0 ces taxes.<\/p>\n<p>Dans ce cadre, tout redevable de la taxe d\u2019am\u00e9nagement ou de la redevance d\u2019arch\u00e9ologie pr\u00e9ventive peut demander \u00e0 l\u2019administration fiscale de prendre position sur sa situation relativement \u00e0 l\u2019une ou l\u2019autre de ces taxes, d\u00e8s lors que\u202f:<\/p>\n<ul>\n<li>la demande est effectu\u00e9e avant le d\u00e9p\u00f4t de l&#8217;autorisation initiale de construire ou d&#8217;am\u00e9nager\u202f;<\/li>\n<li>le projet est sup\u00e9rieur \u00e0 50\u202f000 m2\u202fde surface taxable\u202f;<\/li>\n<li>la demande prend la forme d\u2019une pr\u00e9sentation \u00e9crite, pr\u00e9cise et compl\u00e8te de la situation de fait.<\/li>\n<\/ul>\n<p>L\u2019administration dispose d\u2019un d\u00e9lai de 3 mois pour r\u00e9pondre. L\u2019absence de r\u00e9ponse de l\u2019administration dans ce d\u00e9lai vaut prise de position tacite qui lui est opposable, l\u2019administration validant tacitement la situation expos\u00e9e par l\u2019entreprise au regard de ces taxes.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14244-PGP.html\/ACTU-2024-00108#:~:text=Le%204%C2%B0%20de%20l,a%20compl%C3%A9t%C3%A9%20l'article%20L.\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip du 19 f\u00e9vrier 2025\u202f: \u00ab\u202fSJ &#8211; Cr\u00e9ation d\u2019une nouvelle proc\u00e9dure de rescrit sp\u00e9cifique relative aux taxes d\u2019am\u00e9nagement et d\u2019arch\u00e9ologie pr\u00e9ventive (ordonnance no\u202f2022-883 du 14 juin 2022 relative au transfert \u00e0 la direction g\u00e9n\u00e9rale des finances publiques de la gestion de la taxe d\u2019am\u00e9nagement et de la part logement de la redevance d\u2019arch\u00e9ologie pr\u00e9ventive, art. 6-4\u00b0)\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-d-amenagement-et-redevance-d-archeologie-preventive-bienvenue-au-rescrit-fiscal\" target=\"_blank\">Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive : bienvenue au rescrit fiscal\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_rescritfiscal.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le rescrit fiscal permet de demander \u00e0 l\u2019administration fiscale de prendre position sur une probl\u00e9matique rencontr\u00e9e au regard d\u2019un imp\u00f4t ou d\u2019une taxe. De nouvelles taxes sont d\u00e9sormais concern\u00e9es, sous conditions\u2026<\/p>\n","protected":false},"author":0,"featured_media":11707,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11706","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 et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f! - 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-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/\" \/>\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 et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le rescrit fiscal permet de demander \u00e0 l\u2019administration fiscale de prendre position sur une probl\u00e9matique rencontr\u00e9e au regard d\u2019un imp\u00f4t ou d\u2019une taxe. De nouvelles taxes sont d\u00e9sormais concern\u00e9es, sous conditions\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-06T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f!\",\"datePublished\":\"2025-03-06T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/\"},\"wordCount\":411,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/\",\"name\":\"Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f! - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg\",\"datePublished\":\"2025-03-06T23:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f!\"}]},{\"@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":"Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f! - 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\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/","og_locale":"de_DE","og_type":"article","og_title":"Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f! - Cabinet Magar","og_description":"Le rescrit fiscal permet de demander \u00e0 l\u2019administration fiscale de prendre position sur une probl\u00e9matique rencontr\u00e9e au regard d\u2019un imp\u00f4t ou d\u2019une taxe. De nouvelles taxes sont d\u00e9sormais concern\u00e9es, sous conditions\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/","og_site_name":"Cabinet Magar","article_published_time":"2025-03-06T23:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/"},"author":{"name":"","@id":""},"headline":"Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f!","datePublished":"2025-03-06T23:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/"},"wordCount":411,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/","name":"Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f! - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg","datePublished":"2025-03-06T23:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_rescritfiscal.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-et-redevance-darcheologie-preventive-bienvenue-au-rescrit-fiscal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Taxe d\u2019am\u00e9nagement et redevance d\u2019arch\u00e9ologie pr\u00e9ventive\u202f: bienvenue au rescrit fiscal\u202f!"}]},{"@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\/11706","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=11706"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11706\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/11707"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=11706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=11706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=11706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}