{"id":5546,"date":"2022-05-27T01:25:00","date_gmt":"2022-05-26T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-entreprise-qui-refuse-de-faire-des-additions\/"},"modified":"2022-05-27T01:25:00","modified_gmt":"2022-05-26T23:25:00","slug":"cest-lhistoire-dune-entreprise-qui-refuse-de-faire-des-additions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-entreprise-qui-refuse-de-faire-des-additions\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une entreprise qui refuse de faire des additions\u2026"},"content":{"rendered":"
\n

C\u2019est l\u2019histoire d\u2019une entreprise qui refuse de faire des additions\u2026<\/p>\n

Pour son activit\u00e9, une entreprise occupe un 1er b\u00e2timent de 342 m\u00b2, o\u00f9 elle exerce une activit\u00e9 de vente de v\u00e9hicules et de pi\u00e8ces d\u00e9tach\u00e9es, et un 2nd b\u00e2timent de 387 m\u00b2, contigu au 1er, dans lequel elle a install\u00e9 un hall d\u2019exposition.<\/p>\n

Parce que l\u2019ensemble fait plus de 400 m\u00b2, ce qui correspond au seuil d\u2019assujettissement de la taxe sur les surfaces commerciales, l\u2019administration lui en r\u00e9clame le paiement. Taxe que la soci\u00e9t\u00e9 refuse de payer, ce seuil devant selon elle s\u2019appr\u00e9cier b\u00e2timent par b\u00e2timent : et, ici, chacun de ses 2 b\u00e2timents fait moins de 400 m\u00b2\u2026 Sauf que, quand bien m\u00eame les 2 b\u00e2timents sont situ\u00e9s \u00e0 2 adresses diff\u00e9rentes et font l\u2019objet de baux et de taxes fonci\u00e8res distincts, les 2 surfaces de commercialisation sont exploit\u00e9es par la soci\u00e9t\u00e9 sous un m\u00eame num\u00e9ro SIREN, fait remarquer l\u2019administration\u2026<\/p>\n

Ce qui confirme qu\u2019il s\u2019agit bien, ici, d\u2019un \u00e9tablissement unique d\u2019une surface globale sup\u00e9rieure \u00e0 400 m\u00b2… et pour lequel la taxe est due, estime le juge !<\/p>\n

<\/p>\n

Arr\u00eat du Conseil d\u2019Etat du 11 juillet 2018, n\u00b0 415756<\/a><\/p>\n

La petite histoire du jour<\/a><\/p>\n<\/div>\n

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

C\u2019est l\u2019histoire d\u2019une entreprise qui refuse de faire des additions\u2026<\/div>\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-5546","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"\nC\u2019est l\u2019histoire d\u2019une entreprise qui refuse de faire des additions\u2026 - 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\/cest-lhistoire-dune-entreprise-qui-refuse-de-faire-des-additions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u2019est l\u2019histoire d\u2019une entreprise qui refuse de faire des additions\u2026 - 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