{"id":6515,"date":"2022-09-15T05:49:00","date_gmt":"2022-09-15T03:49:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dhabitation-quand-un-internat-doit-revoir-sa-copie\/"},"modified":"2022-09-23T02:05:16","modified_gmt":"2022-09-23T00:05:16","slug":"taxe-dhabitation-quand-un-internat-doit-revoir-sa-copie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-dhabitation-quand-un-internat-doit-revoir-sa-copie\/","title":{"rendered":"Taxe d\u2019habitation : quand un internat doit revoir sa copie\u2026"},"content":{"rendered":"<p >Une \u00e9cole demande \u00e0 \u00eatre exon\u00e9r\u00e9e totalement de taxe d\u2019habitation pour la partie \u00ab internat \u00bb de son \u00e9tablissement. Ce que lui refuse (partiellement) l\u2019administration fiscale, puis le juge\u2026 Pourquoi ?<\/p>\n<div>\n<h2> Une exon\u00e9ration r\u00e9serv\u00e9e aux locaux destin\u00e9s au logement des \u00e9l\u00e8ves !<\/h2>\n<p>Un \u00e9tablissement scolaire demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de taxe d\u2019habitation pour l\u2019internat qu\u2019il exploite.<\/p>\n<p>Refus de l\u2019administration fiscale, qui rappelle qu\u2019en principe, cet avantage ne concerne que les seuls locaux destin\u00e9s au logement des \u00e9l\u00e8ves (dortoirs, r\u00e9fectoires et sanitaires). Toutefois, par mesure de tol\u00e9rance, elle accepte d\u2019\u00e9largir le b\u00e9n\u00e9fice de cette exon\u00e9ration aux locaux affect\u00e9s \u00e0 l\u2019instruction des \u00e9l\u00e8ves (salles de classe, \u00e9tudes, etc.)\u2026<\/p>\n<p>\u2026 Mais pas \u00e0 ceux affect\u00e9s \u00e0 l&#8217;administration de l&#8217;\u00e9tablissement, au service des professeurs et du personnel d&#8217;\u00e9ducation, aux locaux techniques, \u00e0 la chapelle ainsi qu\u2019aux parkings, constate le juge, qui rejette, partiellement, la demande de l\u2019\u00e9tablissement scolaire.<\/p>\n<p>Si la partie \u00ab logement des \u00e9l\u00e8ves \u00bb \u00e9chappe bel et bien \u00e0 la taxation, tel n\u2019est pas le cas des locaux administratifs, des locaux techniques, de la chapelle et des parkings qui :<\/p>\n<ul>\n<li>ne pr\u00e9sentent aucun lien avec le logement des \u00e9l\u00e8ves ;<\/li>\n<li>ne sont pas librement accessibles au public et aux \u00e9l\u00e8ves ou ouverts \u00e0 leur circulation sans aucune restriction.<\/li>\n<\/ul>\n<p>Source : Arr\u00eat du Conseil d&#8217;\u00c9tat du 2 f\u00e9vrier 2022, n\u00b0 439577<\/p>\n<p><a title=\"WebLex - Taxe d\u2019habitation : quand un internat doit revoir sa copie\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-dhabitation-quand-un-internat-doit-revoir-sa-copie\" target=\"_blank\" rel=\"noopener\">Taxe d\u2019habitation : quand un internat doit revoir sa copie\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/taxeloyer.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une \u00e9cole demande \u00e0 \u00eatre exon\u00e9r\u00e9e totalement de taxe d\u2019habitation pour la partie \u00ab internat \u00bb de son \u00e9tablissement. Ce que lui refuse (partiellement) l\u2019administration fiscale, puis le juge\u2026 Pourquoi ?<\/p>\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":[11,7],"tags":[],"class_list":["post-6515","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>Taxe d\u2019habitation : quand un internat doit revoir sa copie\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\/taxe-dhabitation-quand-un-internat-doit-revoir-sa-copie\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe d\u2019habitation : quand un internat doit revoir sa copie\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une \u00e9cole demande \u00e0 \u00eatre exon\u00e9r\u00e9e totalement de taxe d\u2019habitation pour la partie \u00ab internat \u00bb de son \u00e9tablissement. 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