{"id":5125,"date":"2022-05-13T05:45:00","date_gmt":"2022-05-13T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/construction-dun-restaurant-en-ile-de-france-attention-aux-taxes-durbanisme\/"},"modified":"2022-05-13T05:45:00","modified_gmt":"2022-05-13T03:45:00","slug":"construction-dun-restaurant-en-ile-de-france-attention-aux-taxes-durbanisme","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/construction-dun-restaurant-en-ile-de-france-attention-aux-taxes-durbanisme\/","title":{"rendered":"Construction d\u2019un restaurant en Ile-de-France : attention aux taxes d\u2019urbanisme !"},"content":{"rendered":"<p >Soumise \u00e0 la taxe pour cr\u00e9ation de bureaux, de commerces ou de locaux de stockage en Ile-de-France, une soci\u00e9t\u00e9 demande que les locaux situ\u00e9s au 4\u00e8me sous-sol du b\u00e2timent dont elle est propri\u00e9taire soient qualifi\u00e9s de \u00ab locaux de stockage \u00bb et donc, \u00e0 r\u00e9duire le montant de sa taxe. Une demande rejet\u00e9e par l\u2019administration, pour qui il s\u2019agit l\u00e0 de \u00ab locaux commerciaux \u00bb\u2026<\/p>\n<div>\n<h2>Local de stockage, local commercial : une qualification essentielle !<\/h2>\n<p>La taxe pour cr\u00e9ation de bureaux, de commerces ou de locaux de stockage en Ile-de-France est, comme son nom l\u2019indique, due pour les constructions, reconstructions, r\u00e9novations, etc. de bureaux, locaux commerciaux et\/ou locaux de stockage situ\u00e9s dans le ressort de la r\u00e9gion Ile-de-France.<\/p>\n<p>Par \u00ab locaux commerciaux \u00bb, il faut entendre :<\/p>\n<ul>\n<li>les locaux destin\u00e9s \u00e0 la vente de biens en gros ou \u00e0 une activit\u00e9 de commerce de d\u00e9tail ;<\/li>\n<li>les locaux destin\u00e9s \u00e0 la r\u00e9alisation de prestations de services de nature commerciale ou artisanale : caf\u00e9s, restaurants, discoth\u00e8ques, salons de coiffure, casinos, etc. ;<\/li>\n<li>les r\u00e9serves et emplacements, couverts ou non, situ\u00e9s \u00e0 proximit\u00e9 du local de vente ou du local o\u00f9 s\u2019ex\u00e9cute la prestation de services.<\/li>\n<\/ul>\n<p>Quant aux \u00ab locaux de stockage \u00bb, il s\u2019agit des b\u00e2timents ou des emplacements destin\u00e9s au stockage de marchandises, de biens ou de produits.<\/p>\n<p>La qualification donn\u00e9e au local (commercial ou stockage) est importante puisqu\u2019elle joue sur le montant de l\u2019imp\u00f4t.<\/p>\n<p>A titre d\u2019exemple, pour 2022, le tarif de la taxe applicable \u00e0 Paris et dans le d\u00e9partement des Hauts-de-Seine est fix\u00e9 \u00e0 14,95 \u20ac le m\u00b2 pour les locaux de stockage, et \u00e0 137,52 \u20ac le m\u00b2 pour les locaux commerciaux.<\/p>\n<p>C\u2019est pr\u00e9cis\u00e9ment pour cela que dans une r\u00e9cente affaire, une soci\u00e9t\u00e9, propri\u00e9taire d\u2019un immeuble, a demand\u00e9 que les locaux situ\u00e9s au 4\u00e8me sous-sol du b\u00e2timent soient qualifi\u00e9s de \u00ab locaux de stockage \u00bb pour le calcul de la taxe.<\/p>\n<p>Une demande rejet\u00e9e par l\u2019administration fiscale, puis par le juge, pour qui ces locaux constituent en r\u00e9alit\u00e9 des r\u00e9serves attenantes \u00e0 des restaurants, \u00e9tant donn\u00e9 :<\/p>\n<ul>\n<li>qu\u2019ils servent \u00e0 entreposer les denr\u00e9es et mat\u00e9riels n\u00e9cessaires \u00e0 l\u2019exploitation des restaurants ;<\/li>\n<li>qu\u2019ils sont situ\u00e9s quelques \u00e9tages en-dessous des restaurants ;<\/li>\n<li>qu\u2019ils sont reli\u00e9s aux restaurants par des ascenseurs.<\/li>\n<\/ul>\n<p>En cons\u00e9quence, ces r\u00e9serves sont des \u00ab locaux commerciaux \u00bb au sens de la taxe et doivent donc se voir appliquer le tarif correspondant.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat du Conseil d\u2019Etat du 19 avril 2022, n\u00b0443039<\/p>\n<p><a title=\"Restaurants : quand l\u2019administration fiscale s\u2019invite \u00e0 table\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/construction-dun-restaurant-en-ile-de-france-attention-aux-taxes-durbanisme\" rel=\"nofollow noopener\" target=\"_blank\">Restaurants : quand l\u2019administration fiscale s\u2019invite \u00e0 table\u2026 <\/a>\u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/restaurant.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Soumise \u00e0 la taxe pour cr\u00e9ation de bureaux, de commerces ou de locaux de stockage en Ile-de-France, une soci\u00e9t\u00e9 demande que les locaux situ\u00e9s au 4\u00e8me sous-sol du b\u00e2timent dont elle est propri\u00e9taire soient qualifi\u00e9s de \u00ab locaux de stockage \u00bb et donc, \u00e0 r\u00e9duire le montant de sa taxe. Une demande rejet\u00e9e par l\u2019administration, pour qui il s\u2019agit l\u00e0 de \u00ab locaux commerciaux \u00bb\u2026<\/p>\n","protected":false},"author":0,"featured_media":3566,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5125","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>Construction d\u2019un restaurant en Ile-de-France : attention aux taxes d\u2019urbanisme ! - 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\/construction-dun-restaurant-en-ile-de-france-attention-aux-taxes-durbanisme\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Construction d\u2019un restaurant en Ile-de-France : attention aux taxes d\u2019urbanisme ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Soumise \u00e0 la taxe pour cr\u00e9ation de bureaux, de commerces ou de locaux de stockage en Ile-de-France, une soci\u00e9t\u00e9 demande que les locaux situ\u00e9s au 4\u00e8me sous-sol du b\u00e2timent dont elle est propri\u00e9taire soient qualifi\u00e9s de \u00ab locaux de stockage \u00bb et donc, \u00e0 r\u00e9duire le montant de sa taxe. 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