{"id":5113,"date":"2022-05-16T05:46:00","date_gmt":"2022-05-16T03:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/calcul-de-la-tascom-quelles-surfaces-prendre-en-compte\/"},"modified":"2022-05-16T05:46:00","modified_gmt":"2022-05-16T03:46:00","slug":"calcul-de-la-tascom-quelles-surfaces-prendre-en-compte","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/calcul-de-la-tascom-quelles-surfaces-prendre-en-compte\/","title":{"rendered":"Calcul de la Tascom : quelles surfaces prendre en compte ?"},"content":{"rendered":"<p >Pour le calcul de la taxe sur les surfaces commerciales (Tascom), faut-il tenir compte des espaces ne pr\u00e9sentant pas un caract\u00e8re permanent, comme les chapiteaux ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2> Une prise en compte possible des espaces ne pr\u00e9sentant pas un caract\u00e8re permanent<\/h2>\n<p>Pour le calcul de la taxe sur les surfaces commerciales (Tascom), il faut appliquer \u00e0 la surface totale de vente un tarif d\u00e9termin\u00e9 en fonction du chiffre d\u2019affaires annuel au m\u00b2, de la superficie et de la nature de l\u2019activit\u00e9.<\/p>\n<p>La surface de vente dont il faut tenir compte est celle qui correspond aux espaces affect\u00e9s \u00e0 la circulation de la client\u00e8le pour effectuer ses achats, \u00e0 l&#8217;exposition des marchandises propos\u00e9es \u00e0 la vente ou \u00e0 leur paiement, et \u00e0 la circulation du personnel pour pr\u00e9senter les marchandises \u00e0 la vente. Elle ne comprend que la partie close et couverte de ces espaces.<\/p>\n<p>A ce sujet, le juge a pr\u00e9cis\u00e9 \u00e0 plusieurs reprises que les espaces ne rev\u00eatant pas un caract\u00e8re permanent (comme les chapiteaux) peuvent, toutes conditions remplies, \u00eatre pris en compte dans la surface de vente \u00e0 retenir pour le calcul de la taxe.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> :<\/p>\n<ul>\n<li>Arr\u00eat du Conseil d\u2019Etat du 16 juin 2021, n\u00b0436240<\/li>\n<li>Actualit\u00e9 Bofip-Imp\u00f4ts du 27 octobre 2021<\/li>\n<\/ul>\n<p><a title=\"Calcul de la Tascom : quelles surfaces prendre en compte ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/calcul-de-la-tascom-quelles-surfaces-prendre-en-compte\" rel=\"nofollow noopener\" target=\"_blank\">Calcul de la Tascom : quelles surfaces prendre en compte ?<\/a>\u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/magasinetage.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour le calcul de la taxe sur les surfaces commerciales (Tascom), faut-il tenir compte des espaces ne pr\u00e9sentant pas un caract\u00e8re permanent, comme les chapiteaux ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":5114,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5113","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>Calcul de la Tascom : quelles surfaces prendre en compte ? - 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\/calcul-de-la-tascom-quelles-surfaces-prendre-en-compte\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Calcul de la Tascom : quelles surfaces prendre en compte ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour le calcul de la taxe sur les surfaces commerciales (Tascom), faut-il tenir compte des espaces ne pr\u00e9sentant pas un caract\u00e8re permanent, comme les chapiteaux ? 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