{"id":12597,"date":"2025-09-12T00:00:00","date_gmt":"2025-09-11T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-couple-qui-estime-que-proprietaire-ne-rime-pas-toujours-avec-occupant\/"},"modified":"2025-09-12T00:00:00","modified_gmt":"2025-09-11T22:00:00","slug":"cest-lhistoire-dun-couple-qui-estime-que-proprietaire-ne-rime-pas-toujours-avec-occupant","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-couple-qui-estime-que-proprietaire-ne-rime-pas-toujours-avec-occupant\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un couple qui estime que \u00ab propri\u00e9taire \u00bb ne rime pas toujours avec \u00ab occupant \u00bb\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un couple qui estime que \u00ab propri\u00e9taire \u00bb ne rime pas toujours avec \u00ab occupant \u00bb\u2026<\/p>\n<div>\n<p>Un couple, propri\u00e9taire de 3 g\u00eetes class\u00e9s en meubl\u00e9s de tourisme dans le Finist\u00e8re, les loue r\u00e9guli\u00e8rement et pour de courtes dur\u00e9es, par l\u2019interm\u00e9diaire de sites de location en ligne. Pour 2 de ces g\u00eetes, l\u2019administration fiscale r\u00e9clame au couple le paiement de la taxe d\u2019habitation\u2026<\/p>\n<p>\u00ab Pourquoi ? \u00bb, s\u2019\u00e9tonne le couple, qui rappelle que la personne tenue au paiement de la taxe est celle qui \u00ab occupe \u00bb le g\u00eete au 1er janvier de l\u2019ann\u00e9e d\u2019imposition. Or, ici, les g\u00eetes sont lou\u00e9s une grande partie de l\u2019ann\u00e9e\u2026 Par cons\u00e9quent, parce qu\u2019ils ne les occupent pas personnellement, le couple estime ne pas avoir \u00e0 payer cette taxe\u2026<\/p>\n<p>Sauf que ces g\u00eetes sont mis en location pour de courtes dur\u00e9es et pour des p\u00e9riodes que le couple peut choisir d\u2019accepter ou de refuser, constate le juge. Une situation qui permet de consid\u00e9rer qu\u2019au 1er janvier, le couple entendait conserver la disposition des biens une partie de l\u2019ann\u00e9e\u2026 et qui ne lui permet donc pas d\u2019\u00e9chapper au paiement de la taxe d\u2019habitation !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050829942?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=4&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=CGI&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" target=\"_blank\">Arr\u00eat du Conseil d&#8217;\u00c9tat du 23 d\u00e9cembre 2024, no 492174<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-couple-qui-estime-que-proprietaire-ne-rime-pas-toujours-avec-occupant\" 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_locationgites.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un couple qui estime que \u00ab propri\u00e9taire \u00bb ne rime pas toujours avec \u00ab occupant \u00bb\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-12597","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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