{"id":6504,"date":"2022-09-09T01:25:00","date_gmt":"2022-09-08T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-industriel-qui-tente-dechapper-a-la-taxe-fonciere\/"},"modified":"2022-09-09T01:25:00","modified_gmt":"2022-09-08T23:25:00","slug":"cest-lhistoire-dun-industriel-qui-tente-dechapper-a-la-taxe-fonciere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-industriel-qui-tente-dechapper-a-la-taxe-fonciere\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un industriel qui tente d\u2019\u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019un industriel qui tente d\u2019\u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026<\/p>\n<p>\u00c0 la suite d\u2019un contr\u00f4le de s\u00e9curit\u00e9 ayant relev\u00e9 des d\u00e9fauts de fonctionnement, une soci\u00e9t\u00e9, propri\u00e9taire d\u2019un b\u00e2timent industriel, doit interrompre son activit\u00e9 pendant plusieurs mois pour proc\u00e9der \u00e0 divers travaux de r\u00e9paration. De quoi obtenir un d\u00e9gr\u00e8vement de taxe fonci\u00e8re, selon elle\u2026<\/p>\n<p>\u2026 mais pas selon l\u2019administration : pour b\u00e9n\u00e9ficier de cet avantage fiscal, il faut, entre autres conditions, que l\u2019exploitation du b\u00e2timent soit interrompue du fait de circonstances ind\u00e9pendantes de la volont\u00e9 du propri\u00e9taire\u2026 \u00ab Tout juste ! \u00bb, r\u00e9pond la soci\u00e9t\u00e9 : si elle a temporairement cess\u00e9 d\u2019exploiter son b\u00e2timent, c\u2019est parce qu\u2019un contr\u00f4le a r\u00e9v\u00e9l\u00e9 certains d\u00e9fauts de fonctionnement qu\u2019elle devait imp\u00e9rativement corriger\u2026<\/p>\n<p>\u00ab Justement \u00bb, r\u00e9torque le juge : ici, l\u2019inexploitation du b\u00e2timent est due \u00e0 des d\u00e9fauts \u00ab structurels \u00bb, donc \u00e0 des circonstances qui lui sont inh\u00e9rentes. Rien qui ne prouve qu\u2019elle est ind\u00e9pendante de la volont\u00e9 du propri\u00e9taire\u2026 Le d\u00e9gr\u00e8vement de taxe fonci\u00e8re est refus\u00e9 !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000044239133?isSuggest=true\" target=\"_blank\" rel=\"noopener\">Arr\u00eat du Conseil d\u2019\u00c9tat du 22 octobre 2021, n\u00b0 442449<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/taxeloyer.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019un industriel qui tente d\u2019\u00e9chapper \u00e0 la taxe fonci\u00e8re\u2026<\/div>\n","protected":false},"author":0,"featured_media":4877,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-6504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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