{"id":12799,"date":"2025-10-24T00:00:00","date_gmt":"2025-10-23T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-construit-une-nouvelle-definition-de-ce-quest-une-propriete-batie\/"},"modified":"2025-10-24T00:00:00","modified_gmt":"2025-10-23T22:00:00","slug":"cest-lhistoire-dune-societe-qui-construit-une-nouvelle-definition-de-ce-quest-une-propriete-batie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-construit-une-nouvelle-definition-de-ce-quest-une-propriete-batie\/","title":{"rendered":"C&#8217;est l&#8217;histoire d&#8217;une soci\u00e9t\u00e9 qui construit une nouvelle d\u00e9finition de ce qu\u2019est une \u00ab propri\u00e9t\u00e9 b\u00e2tie \u00bb\u2026"},"content":{"rendered":"<p class=\"title\">C&#8217;est l&#8217;histoire d&#8217;une soci\u00e9t\u00e9 qui construit une nouvelle d\u00e9finition de ce qu\u2019est une \u00ab propri\u00e9t\u00e9 b\u00e2tie \u00bb\u2026<\/p>\n<div>\n<p>Propri\u00e9taire de locaux commerciaux qu\u2019elle fait construire pour les louer, une soci\u00e9t\u00e9 re\u00e7oit un avis de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (TFPB), qu\u2019elle refuse de payer. En cause : faute d\u2019\u00eatre achev\u00e9s, les locaux ne sont pas passibles de cette taxe, estime la soci\u00e9t\u00e9&#8230;<\/p>\n<p>Mais rien n\u2019indique que les locaux sont inachev\u00e9s, constate l\u2019administration fiscale pour qui la TFPB est due ici. Elle rappelle qu\u2019un local commercial doit \u00eatre regard\u00e9 comme achev\u00e9 lorsque l&#8217;\u00e9tat d&#8217;avancement des travaux, notamment en ce qui concerne le gros \u0153uvre et les raccordements aux r\u00e9seaux, permet son utilisation pour des activit\u00e9s industrielles ou commerciales. Et notamment, pour un usage de d\u00e9p\u00f4t, ce qui est le cas ici\u2026 \u00ab Faux ! \u00bb, conteste la soci\u00e9t\u00e9 puisque les locaux ne sont pas encore raccord\u00e9s aux r\u00e9seaux\u2026<\/p>\n<p>Mais ils sont propos\u00e9s \u00e0 la location \u00e0 charge pour le preneur de r\u00e9aliser les travaux de branchement, constate le juge pour qui les locaux sont bel et bien achev\u00e9s ici et passibles de la TFPB.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000052333098?init=true&amp;page=1&amp;query=497135&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 30 septembre 2025, no497135<\/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-construit-une-nouvelle-definition-de-ce-qu-est-une-propriete-batie\" 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_TFPBlocauxinacheves%20%281%29.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C&#8217;est l&#8217;histoire d&#8217;une soci\u00e9t\u00e9 qui construit une nouvelle d\u00e9finition de ce qu\u2019est une \u00ab propri\u00e9t\u00e9 b\u00e2tie \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-12799","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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