{"id":6358,"date":"2022-08-30T05:58:00","date_gmt":"2022-08-30T03:58:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/demolir-son-batiment-un-impact-sur-votre-taxe-fonciere\/"},"modified":"2022-08-30T05:58:00","modified_gmt":"2022-08-30T03:58:00","slug":"demolir-son-batiment-un-impact-sur-votre-taxe-fonciere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/demolir-son-batiment-un-impact-sur-votre-taxe-fonciere\/","title":{"rendered":"D\u00e9molir son b\u00e2timent : un impact sur votre taxe fonci\u00e8re ?"},"content":{"rendered":"

Parce qu\u2019une soci\u00e9t\u00e9 a proc\u00e9d\u00e9 \u00e0 une d\u00e9molition partielle de son immeuble, elle demande \u00e0 \u00e9chapper au paiement de la taxe fonci\u00e8re sur la propri\u00e9t\u00e9 b\u00e2tie (TFPB). Une demande rejet\u00e9e par l\u2019administration fiscale, puis le juge\u2026 Pourquoi ?<\/p>\n

\n

Gros travaux = pas de taxe fonci\u00e8re ?<\/h2>\n

Une soci\u00e9t\u00e9 effectue des travaux importants en vue de transformer l\u2019immeuble dont elle est propri\u00e9taire impliquant, notamment, une d\u00e9molition partielle, ce qui lui permet, selon elle, d\u2019\u00e9chapper au paiement de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (TFPB).<\/p>\n

Ce que conteste l\u2019administration fiscale, qui rappelle que pour b\u00e9n\u00e9ficier de cet avantage, encore faut-il que les travaux r\u00e9alis\u00e9s affectent le gros \u0153uvre d\u2019une fa\u00e7on telle que le b\u00e2timent ne peut plus \u00eatre utilis\u00e9.<\/p>\n

Ici, bien que les travaux aient pour but de transformer un immeuble de bureaux en h\u00f4tel de prestige, la d\u00e9molition partielle r\u00e9alis\u00e9e n\u2019a pas affect\u00e9 le gros \u0153uvre au point de rendre le b\u00e2timent dans son ensemble impropre \u00e0 toute utilisation.<\/p>\n

Ce que confirme le juge : le b\u00e2timent n\u2019\u00e9tant pas \u00ab inutilisable \u00bb, il s\u2019agit bien d\u2019une propri\u00e9t\u00e9 b\u00e2tie au regard de la taxe fonci\u00e8re.<\/p>\n

Source<\/span> : Arr\u00eat du Conseil d’\u00c9tat du 21 juillet 2022, n\u00b0453616<\/p>\n

D\u00e9molir son b\u00e2timent : un impact sur votre taxe fonci\u00e8re ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Parce qu\u2019une soci\u00e9t\u00e9 a proc\u00e9d\u00e9 \u00e0 une d\u00e9molition partielle de son immeuble, elle demande \u00e0 \u00e9chapper au paiement de la taxe fonci\u00e8re sur la propri\u00e9t\u00e9 b\u00e2tie (TFPB). Une demande rejet\u00e9e par l\u2019administration fiscale, puis le juge\u2026 Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":6359,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nD\u00e9molir son b\u00e2timent : un impact sur votre 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\/demolir-son-batiment-un-impact-sur-votre-taxe-fonciere\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9molir son b\u00e2timent : un impact sur votre taxe fonci\u00e8re ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019une soci\u00e9t\u00e9 a proc\u00e9d\u00e9 \u00e0 une d\u00e9molition partielle de son immeuble, elle demande \u00e0 \u00e9chapper au paiement de la taxe fonci\u00e8re sur la propri\u00e9t\u00e9 b\u00e2tie (TFPB). 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