{"id":428,"date":"2021-03-09T05:46:00","date_gmt":"2021-03-09T04:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/societes-dinteret-collectif-agricole-sica-toujours-exonerees-de-taxe-fonciere\/"},"modified":"2021-03-31T03:00:37","modified_gmt":"2021-03-31T01:00:37","slug":"societes-dinteret-collectif-agricole-sica-toujours-exonerees-de-taxe-fonciere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/societes-dinteret-collectif-agricole-sica-toujours-exonerees-de-taxe-fonciere\/","title":{"rendered":"Soci\u00e9t\u00e9s d\u2019int\u00e9r\u00eat collectif agricole (SICA) : toujours exon\u00e9r\u00e9es de taxe fonci\u00e8re ?"},"content":{"rendered":"

Parce qu\u2019elle exploite des installations de stockage et de manutention de c\u00e9r\u00e9ales, une soci\u00e9t\u00e9 d\u2019int\u00e9r\u00eat collectif agricole (SICA) demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de taxe fonci\u00e8re r\u00e9serv\u00e9e aux b\u00e2timents servant aux exploitations rurales. Et c\u2019est pr\u00e9cis\u00e9ment l\u00e0 que \u00ab le b\u00e2t blesse \u00bb\u2026<\/p>\n

\n

SICA : une exon\u00e9ration sous condition\u2026<\/h2>\n

Une soci\u00e9t\u00e9 d\u2019int\u00e9r\u00eat collectif agricole (SICA) qui exploite des installations de stockage, de r\u00e9ception, de manutention et d\u2019exp\u00e9dition de c\u00e9r\u00e9ales, demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de taxe fonci\u00e8re r\u00e9serv\u00e9e aux b\u00e2timents servant aux exploitations rurales.<\/p>\n

Refus de l\u2019administration fiscale qui rappelle qu\u2019une partie de l\u2019activit\u00e9 de la SICA a \u00e9t\u00e9 r\u00e9alis\u00e9e pour le compte de membres (on parle de \u00ab soci\u00e9taires \u00bb) n\u2019ayant pas qualit\u00e9 pour \u00eatre associ\u00e9s coop\u00e9rateurs d\u2019une coop\u00e9rative agricole.<\/p>\n

Et parce qu\u2019il n\u2019est pas prouv\u00e9 que de telles op\u00e9rations auraient \u00e9t\u00e9 r\u00e9alis\u00e9es pour compenser une r\u00e9duction temporaire de l\u2019activit\u00e9 conduite pour le compte des associ\u00e9s coop\u00e9rateurs, les b\u00e2timents en question ne peuvent pas \u00eatre regard\u00e9s comme \u00e9tant affect\u00e9s \u00e0 un usage agricole.<\/p>\n

La SICA ne peut donc pas b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de taxe fonci\u00e8re, ce que confirme le juge.<\/p>\n

Source : Arr\u00eat du Conseil d\u2019Etat du 3 f\u00e9vrier 2021, n\u00b0431014<\/p>\n

Soci\u00e9t\u00e9s d\u2019int\u00e9r\u00eat collectif agricole (SICA) : toujours exon\u00e9r\u00e9es de taxe fonci\u00e8re ?<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Parce qu\u2019elle exploite des installations de stockage et de manutention de c\u00e9r\u00e9ales, une soci\u00e9t\u00e9 d\u2019int\u00e9r\u00eat collectif agricole (SICA) demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de taxe fonci\u00e8re r\u00e9serv\u00e9e aux b\u00e2timents servant aux exploitations rurales. Et c\u2019est pr\u00e9cis\u00e9ment l\u00e0 que \u00ab le b\u00e2t blesse \u00bb\u2026<\/p>\n","protected":false},"author":0,"featured_media":3453,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nSoci\u00e9t\u00e9s d\u2019int\u00e9r\u00eat collectif agricole (SICA) : toujours exon\u00e9r\u00e9es de taxe fonci\u00e8re ? - 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\/societes-dinteret-collectif-agricole-sica-toujours-exonerees-de-taxe-fonciere\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Soci\u00e9t\u00e9s d\u2019int\u00e9r\u00eat collectif agricole (SICA) : toujours exon\u00e9r\u00e9es de taxe fonci\u00e8re ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019elle exploite des installations de stockage et de manutention de c\u00e9r\u00e9ales, une soci\u00e9t\u00e9 d\u2019int\u00e9r\u00eat collectif agricole (SICA) demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de taxe fonci\u00e8re r\u00e9serv\u00e9e aux b\u00e2timents servant aux exploitations rurales. 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