{"id":6802,"date":"2022-10-21T05:46:00","date_gmt":"2022-10-21T03:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-bureaux-en-ile-de-france-data-center-local-de-stockage\/"},"modified":"2022-10-21T05:46:00","modified_gmt":"2022-10-21T03:46:00","slug":"taxe-sur-les-bureaux-en-ile-de-france-data-center-local-de-stockage","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-sur-les-bureaux-en-ile-de-france-data-center-local-de-stockage\/","title":{"rendered":"Taxe sur les bureaux en Ile-de-France : \u00ab data center \u00bb = local de stockage ?"},"content":{"rendered":"<p >Parce qu\u2019elle d\u00e9cide de faire construire en \u00cele-de-France, une soci\u00e9t\u00e9 se voit r\u00e9clamer, par l\u2019administration fiscale, le paiement de la redevance (aujourd\u2019hui, taxe) pour cr\u00e9ation de bureaux, de locaux commerciaux et de locaux de stockage en \u00cele-de-France. Sauf qu\u2019elle fait construire un \u00ab data center \u00bb, rappelle la soci\u00e9t\u00e9\u2026 et cela change tout\u2026<\/p>\n<div>\n<h2>\u00ab Data center \u00bb = entrep\u00f4t = taxe ?<\/h2>\n<p>Parce qu\u2019une soci\u00e9t\u00e9 d\u00e9cide de construire en \u00cele-de-France un centre de traitement de donn\u00e9es, dit \u00ab data center \u00bb, l\u2019administration fiscale lui r\u00e9clame le paiement de la redevance pour cr\u00e9ation de bureaux, de locaux commerciaux et de locaux de stockage en \u00cele-de-France.<\/p>\n<p>Pour elle, en effet, au vu des mat\u00e9riels et des infrastructures en cause, ce \u00ab data center \u00bb est un \u00ab local de stockage \u00bb au sens de la redevance, c\u2019est-\u00e0-dire un local d\u2019entreposage de produits, de marchandises ou de biens non int\u00e9gr\u00e9 topographiquement \u00e0 un \u00e9tablissement de production.<\/p>\n<p>Sauf que les locaux en question h\u00e9bergent des serveurs informatiques qui collectent des donn\u00e9es, rappelle la soci\u00e9t\u00e9. Or, les donn\u00e9es num\u00e9riques ne constituent ni des produits, ni des marchandises, ni des biens\u2026<\/p>\n<p>De plus, les mat\u00e9riels et infrastructures informatiques en fonctionnement ne permettent pas d\u2019assimiler les locaux en question \u00e0 des lieux de stockage. La soci\u00e9t\u00e9 refuse donc de s\u2019acquitter de la redevance r\u00e9clam\u00e9e.<\/p>\n<p>Et le juge lui donne raison ! Un \u00ab data center \u00bb ne peut pas \u00eatre consid\u00e9r\u00e9 comme un local de stockage. Le redressement fiscal est annul\u00e9.<\/p>\n<p>Notez que dans cette affaire, m\u00eame si le juge s\u2019est prononc\u00e9 sur l\u2019ancienne redevance pour cr\u00e9ation de bureaux, de locaux commerciaux et de locaux de stockage en Ile-de-France, cette d\u00e9cision pourrait trouver \u00e0 s\u2019appliquer dans le cadre de l\u2019actuelle taxe pour cr\u00e9ation de bureaux, de locaux commerciaux et de locaux de stockage en Ile-de-France.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat du Conseil d&#8217;\u00c9tat du 11 octobre 2022, n\u00b0 463134<\/p>\n<p><a title=\"Taxe pour cr\u00e9ation de bureaux en Ile-de-France : \u00ab data center \u00bb = local de stockage ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-pour-creation-de-bureaux-en-ile-de-france-data-center-local-de-stockage\" rel=\"nofollow noopener\" target=\"_blank\">Taxe pour cr\u00e9ation de bureaux en Ile-de-France : \u00ab data center \u00bb = local de stockage ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/datacenteretredevance.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019elle d\u00e9cide de faire construire en \u00cele-de-France, une soci\u00e9t\u00e9 se voit r\u00e9clamer, par l\u2019administration fiscale, le paiement de la redevance (aujourd\u2019hui, taxe) pour cr\u00e9ation de bureaux, de locaux commerciaux et de locaux de stockage en \u00cele-de-France. Sauf qu\u2019elle fait construire un \u00ab data center \u00bb, rappelle la soci\u00e9t\u00e9\u2026 et cela change tout\u2026<\/p>\n","protected":false},"author":0,"featured_media":6803,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6802","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 sur les bureaux en Ile-de-France : \u00ab data center \u00bb = local de stockage ? - 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-sur-les-bureaux-en-ile-de-france-data-center-local-de-stockage\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe sur les bureaux en Ile-de-France : \u00ab data center \u00bb = local de stockage ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019elle d\u00e9cide de faire construire en \u00cele-de-France, une soci\u00e9t\u00e9 se voit r\u00e9clamer, par l\u2019administration fiscale, le paiement de la redevance (aujourd\u2019hui, taxe) pour cr\u00e9ation de bureaux, de locaux commerciaux et de locaux de stockage en \u00cele-de-France. 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