{"id":12334,"date":"2025-07-04T00:00:00","date_gmt":"2025-07-03T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-ne-veut-payer-que-ce-quelle-utilise\/"},"modified":"2025-07-09T04:05:03","modified_gmt":"2025-07-09T02:05:03","slug":"cest-lhistoire-dune-societe-qui-ne-veut-payer-que-ce-quelle-utilise","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-ne-veut-payer-que-ce-quelle-utilise\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui ne veut payer que ce qu\u2019elle utilise\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui ne veut payer que ce qu\u2019elle utilise\u2026<\/p>\n<div>\n<p>Parce qu\u2019elle utilise un panneau publicitaire pour son commerce, une soci\u00e9t\u00e9 se voit r\u00e9clamer le paiement de la taxe locale de publicit\u00e9 ext\u00e9rieure (TLPE) qu\u2019elle refuse de payer, du moins partiellement. En cause : le calcul de cette taxe, et plus exactement la surface \u00e0 prendre en compte\u2026<\/p>\n<p>Elle constate que la commune prend en compte, pour le calcul de la TLPE, la totalit\u00e9 de la surface utilisable du panneau publicitaire, hors encadrement, soit 181 m\u00b2\u2026 \u00ab \u00c0 tort ! \u00bb, estime la soci\u00e9t\u00e9, puisque ses inscriptions, formes et images appos\u00e9es sur le panneau publicitaire n\u2019occupent pas toute la surface, et notamment la partie haute : la surface taxable au titre de la TLPE doit donc \u00eatre r\u00e9duite des espaces laiss\u00e9s vides. Ce qui la ram\u00e8ne \u00e0 88 m\u00b2\u2026<\/p>\n<p>\u00ab Faux ! \u00bb, tranche le juge en faveur de la commune : la surface \u00e0 prendre en compte pour le calcul de la TLPE correspond au support utilisable, peu importe que la soci\u00e9t\u00e9 utilise tout ou partie du panneau. La TLPE due est donc calcul\u00e9e sur 181 m\u00b2\u2026<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"http:\/\/legifrance.gouv.fr\/juri\/id\/JURITEXT000051336037?init=true&amp;page=1&amp;query=23-16949&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre commerciale, du 12 mars 2025, no 23-16949<\/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-ne-veut-payer-que-ce-qu-elle-utilise\" target=\"_blank\">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_tlpecalculsurfacetaxable.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui ne veut payer que ce qu\u2019elle utilise\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-12334","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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