{"id":5004,"date":"2022-06-06T05:46:00","date_gmt":"2022-06-06T03:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-bureaux-pour-les-cabinets-medicaux\/"},"modified":"2022-06-06T05:46:00","modified_gmt":"2022-06-06T03:46:00","slug":"taxe-sur-les-bureaux-pour-les-cabinets-medicaux","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-sur-les-bureaux-pour-les-cabinets-medicaux\/","title":{"rendered":"Taxe sur les bureaux : pour les cabinets m\u00e9dicaux ?"},"content":{"rendered":"<p >Une soci\u00e9t\u00e9 est propri\u00e9taire d\u2019un local dans lequel un chirurgien exerce son activit\u00e9 de chirurgie plastique et esth\u00e9tique. S\u2019agissant donc d\u2019un \u00ab cabinet m\u00e9dical \u00bb, elle demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de taxe annuelle sur les locaux \u00e0 usage de bureaux. Ce que lui refuse l\u2019administration fiscale. A tort ou \u00e0 raison ?<\/p>\n<div>\n<h2> Une exon\u00e9ration de taxe pour les locaux \u00ab sp\u00e9cialement am\u00e9nag\u00e9s \u00bb<\/h2>\n<p>Une soci\u00e9t\u00e9, propri\u00e9taire d\u2019un local dans lequel son associ\u00e9 majoritaire, un chirurgien, exerce une activit\u00e9 de chirurgie plastique reconstructrice et esth\u00e9tique, demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de taxe annuelle sur les locaux \u00e0 usage de bureaux.<\/p>\n<p>Ce que lui refuse l\u2019administration fiscale, qui lui rappelle que l\u2019exon\u00e9ration vis\u00e9e est r\u00e9serv\u00e9e aux locaux sp\u00e9cialement am\u00e9nag\u00e9s pour l\u2019exercice d\u2019activit\u00e9s \u00e0 caract\u00e8re sanitaire ou social.<\/p>\n<p>\u00ab Il n\u2019y a donc pas de probl\u00e8me \u00bb, r\u00e9pond la soci\u00e9t\u00e9 : le local en cause est un \u00ab cabinet m\u00e9dical \u00bb dot\u00e9 d\u2019installations et d\u2019appareils m\u00e9dicaux, qui permettent au chirurgien de r\u00e9aliser des consultations, des soins m\u00e9dicaux et param\u00e9dicaux, et m\u00eame de petites interventions.<\/p>\n<p>Une affirmation qui n\u2019est \u00e9tay\u00e9e par aucune preuve, r\u00e9pond \u00e0 son tour l\u2019administration fiscale, qui constate que :<\/p>\n<ul>\n<li>les interventions en chirurgie esth\u00e9tique et r\u00e9paratrice n\u2019ont pas lieu dans le cabinet du praticien, mais dans une clinique ;<\/li>\n<li>les d\u00e9clarations de b\u00e9n\u00e9fices non commerciaux du chirurgien ne mentionnent pas, dans la case \u00ab immobilisations \u00bb, de mat\u00e9riel m\u00e9dical sp\u00e9cifique ;<\/li>\n<li>la soci\u00e9t\u00e9 ne fournit ni photographie, ni constat d\u2019huissier, ni facture d\u2019achat de mat\u00e9riel mentionnant l\u2019adresse du local comme adresse de livraison.<\/li>\n<\/ul>\n<p>Parce que rien n\u2019indique que le local serait dot\u00e9 d\u2019am\u00e9nagements sp\u00e9cifiques pour l\u2019exercice d\u2019une activit\u00e9 chirurgicale, m\u00e9dicale ou param\u00e9dicale, le juge refuse \u00e0 son tour le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration de taxe sur les bureaux et condamne la soci\u00e9t\u00e9 \u00e0 s\u2019acquitter des sommes r\u00e9clam\u00e9es par l\u2019administration fiscale.<\/p>\n<p>Source : Arr\u00eat de la Cour administrative d\u2019appel de Paris du 13 avril 2022, n\u00b021PA02548<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-sur-les-bureaux-pour-les-cabinets-medicaux\" target=\"_blank\" rel=\"noopener\">Taxe sur les bureaux : pour les cabinets m\u00e9dicaux ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/chirurgieesthetique.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 est propri\u00e9taire d\u2019un local dans lequel un chirurgien exerce son activit\u00e9 de chirurgie plastique et esth\u00e9tique. S\u2019agissant donc d\u2019un \u00ab cabinet m\u00e9dical \u00bb, elle demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de taxe annuelle sur les locaux \u00e0 usage de bureaux. Ce que lui refuse l\u2019administration fiscale. A tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":5005,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5004","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 sur les bureaux : pour les cabinets m\u00e9dicaux ? - 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-sur-les-bureaux-pour-les-cabinets-medicaux\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe sur les bureaux : pour les cabinets m\u00e9dicaux ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 est propri\u00e9taire d\u2019un local dans lequel un chirurgien exerce son activit\u00e9 de chirurgie plastique et esth\u00e9tique. S\u2019agissant donc d\u2019un \u00ab cabinet m\u00e9dical \u00bb, elle demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de taxe annuelle sur les locaux \u00e0 usage de bureaux. Ce que lui refuse l\u2019administration fiscale. 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