{"id":6569,"date":"2022-09-22T05:45:00","date_gmt":"2022-09-22T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/industriels-une-exoneration-de-taxe-fonciere-pour-les-sprinklers\/"},"modified":"2022-09-22T05:45:00","modified_gmt":"2022-09-22T03:45:00","slug":"industriels-une-exoneration-de-taxe-fonciere-pour-les-sprinklers","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/industriels-une-exoneration-de-taxe-fonciere-pour-les-sprinklers\/","title":{"rendered":"Industriels : une exon\u00e9ration de taxe fonci\u00e8re pour les \u00ab sprinklers \u00bb ?"},"content":{"rendered":"<p >Pour calculer le montant de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties concernant un b\u00e2timent industriel, il ne faut pas tenir compte des outillages et autres installations et moyens mat\u00e9riels d&#8217;exploitation de l\u2019\u00e9tablissement\u2026 Sauf exceptions. Les \u00ab sprinklers \u00bb font-ils partie de ces exceptions ?<\/p>\n<div>\n<h2> Calcul de la taxe fonci\u00e8re d\u2019un b\u00e2timent industriel : ce qu\u2019il faut (ou non) prendre en compte\u2026<\/h2>\n<p>Pour m\u00e9moire, pour d\u00e9terminer le montant de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (TFPB) concernant un b\u00e2timent industriel, il faut prendre en compte la consistance, l\u2019affectation, la situation et l\u2019\u00e9tat de la construction.<\/p>\n<p>En revanche, il ne faut pas tenir compte des outillages et autres installations et moyens mat\u00e9riels d\u2019exploitation de l\u2019\u00e9tablissement, sauf exceptions, \u00e0 savoir :<\/p>\n<ul>\n<li>les installations destin\u00e9es \u00e0 abriter des personnes ou des biens ou \u00e0 stocker des produits, ainsi que les ouvrages en ma\u00e7onnerie pr\u00e9sentant le caract\u00e8re de v\u00e9ritables constructions (chemin\u00e9es d&#8217;usine, r\u00e9frig\u00e9rants atmosph\u00e9riques, etc.) ;<\/li>\n<li>les ouvrages d\u2019art et les voies de communication.<\/li>\n<\/ul>\n<p>Dans le cadre d\u2019une r\u00e9cente affaire, il a \u00e9t\u00e9 demand\u00e9 au juge si les \u00ab sprinklers \u00bb, c\u2019est-\u00e0-dire les r\u00e9seaux de t\u00eates d&#8217;extincteurs automatiques, gicleurs et aspergeurs, pouvaient \u00eatre assimil\u00e9s \u00e0 des \u00ab outillages et autres installations et moyens mat\u00e9riels d\u2019exploitation de l\u2019\u00e9tablissement \u00bb exon\u00e9r\u00e9s de taxe fonci\u00e8re.<\/p>\n<p>Bien qu\u2019il ne r\u00e9ponde pas directement \u00e0 cette question, le juge rappelle la r\u00e8gle applicable. Pour lui, pour savoir si les \u00ab sprinklers \u00bb peuvent \u00eatre exon\u00e9r\u00e9s de taxe fonci\u00e8re, il faut rechercher si ce type de syst\u00e8me :<\/p>\n<ul>\n<li>est sp\u00e9cifiquement adapt\u00e9 aux activit\u00e9s susceptibles d\u2019\u00eatre exerc\u00e9es dans un \u00e9tablissement industriel ;<\/li>\n<li>ne fait pas partie des exceptions au principe d\u2019exon\u00e9ration (ouvrages d\u2019art, voies de communication, installations destin\u00e9es \u00e0 abriter des personnes, etc.).<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat du Conseil d&#8217;\u00c9tat du 23 juin 2022, n\u00b0450247<\/p>\n<p><a title=\"Industriels : une exon\u00e9ration de taxe fonci\u00e8re pour les \u00ab sprinklers \u00bb ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/industriels-une-exoneration-de-taxe-fonciere-pour-les-sprinklers\" rel=\"nofollow noopener\" target=\"_blank\">Industriels : une exon\u00e9ration de taxe fonci\u00e8re pour les \u00ab sprinklers \u00bb ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/sprinkler.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour calculer le montant de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties concernant un b\u00e2timent industriel, il ne faut pas tenir compte des outillages et autres installations et moyens mat\u00e9riels d&#8217;exploitation de l\u2019\u00e9tablissement\u2026 Sauf exceptions. Les \u00ab sprinklers \u00bb font-ils partie de ces exceptions ?<\/p>\n","protected":false},"author":0,"featured_media":6570,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6569","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>Industriels : une exon\u00e9ration de taxe fonci\u00e8re pour les \u00ab sprinklers \u00bb ? - 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\/industriels-une-exoneration-de-taxe-fonciere-pour-les-sprinklers\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Industriels : une exon\u00e9ration de taxe fonci\u00e8re pour les \u00ab sprinklers \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour calculer le montant de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties concernant un b\u00e2timent industriel, il ne faut pas tenir compte des outillages et autres installations et moyens mat\u00e9riels d&#039;exploitation de l\u2019\u00e9tablissement\u2026 Sauf exceptions. 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