{"id":6903,"date":"2022-11-08T05:52:00","date_gmt":"2022-11-08T04:52:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/"},"modified":"2022-11-08T05:52:00","modified_gmt":"2022-11-08T04:52:00","slug":"taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/","title":{"rendered":"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale"},"content":{"rendered":"<p >Dans le cadre de la taxe d\u2019am\u00e9nagement, les personnes qui ont un projet de construction ou d\u2019am\u00e9nagement d\u2019une surface taxable sup\u00e9rieure \u00e0 50 000 m\u00b2 peuvent, avant m\u00eame de d\u00e9poser une demande de permis de construire ou de permis d\u2019am\u00e9nager, solliciter l\u2019avis de l\u2019administration fiscale. Pourquoi et comment ?<\/p>\n<div>\n<h2> Un rescrit \u00ab taxe d\u2019am\u00e9nagement \u00bb sp\u00e9cifique<\/h2>\n<p>Les r\u00e8gles fiscales, notamment celles applicables en mati\u00e8re d\u2019urbanisme, sont complexes. C\u2019est pourquoi, il peut \u00eatre int\u00e9ressant de solliciter l\u2019avis de l\u2019administration fiscale sur la situation de votre entreprise dans le cadre d\u2019une proc\u00e9dure de rescrit.<\/p>\n<p>L\u2019int\u00e9r\u00eat du rescrit fiscal r\u00e9side dans le fait que la r\u00e9ponse de l\u2019administration fiscale l\u2019engage : sch\u00e9matiquement, une fois qu\u2019elle a apport\u00e9 une r\u00e9ponse \u00e0 votre question (c\u2019est-\u00e0-dire qu\u2019elle a pris position sur la situation que vous lui avez expos\u00e9e), elle ne pourra pas proc\u00e9der, \u00e0 l\u2019avenir, \u00e0 une rectification fiscale qu\u2019elle fonderait sur une appr\u00e9ciation diff\u00e9rente, sous r\u00e9serve du respect de toutes les conditions requises\u2026 bien \u00e9videmment !<\/p>\n<p>Notez que dans le contexte particulier de la taxe d\u2019am\u00e9nagement, il existe une proc\u00e9dure de rescrit sp\u00e9cifique pour les projets de constructions ou d\u2019am\u00e9nagements d\u2019une surface taxable sup\u00e9rieure \u00e0 50 000 m\u00b2, dont les contours viennent d\u2019\u00eatre d\u00e9finis.<\/p>\n<p>Ainsi, pour \u00eatre recevable, la demande de rescrit doit contenir :<\/p>\n<ul>\n<li>une pr\u00e9sentation \u00e9crite, pr\u00e9cise et compl\u00e8te des travaux envisag\u00e9s ;<\/li>\n<li>le nom ou la raison sociale du demandeur ;<\/li>\n<li>l\u2019adresse postale du demandeur ;<\/li>\n<li>les r\u00e9f\u00e9rences des parcelles cadastrales, pr\u00e9fixe, section et num\u00e9ro, du ou des terrains concern\u00e9s et la surface en m\u00e8tres carr\u00e9s constituant l&#8217;assiette taxable du projet ;<\/li>\n<li>les dispositions l\u00e9gislatives ou r\u00e9glementaires au sujet desquelles le demandeur souhaite b\u00e9n\u00e9ficier d\u2019une prise de position de l\u2019administration fiscale.<\/li>\n<\/ul>\n<p>Elle doit \u00eatre adress\u00e9e par tout moyen permettant de rapporter la preuve de sa date de r\u00e9ception, \u00e0 la direction d\u00e9partementale ou r\u00e9gionale des finances publiques comp\u00e9tente.<\/p>\n<p>Au vu du contenu de la demande, si l\u2019administration n\u2019est pas en mesure de prendre position, elle peut formuler une demande d\u2019informations compl\u00e9mentaires.<\/p>\n<p>\u00c0 d\u00e9faut de r\u00e9ponse dans un d\u00e9lai d\u2019un mois \u00e0 compter de la r\u00e9ception de cette demande d\u2019informations compl\u00e9mentaires, la demande de prise de position sera r\u00e9put\u00e9e caduque.<\/p>\n<p>Notez que l\u2019administration dispose d\u2019un d\u00e9lai de 3 mois \u00e0 compter de la r\u00e9ception de la demande ou de la r\u00e9ception des informations compl\u00e9mentaires pour r\u00e9pondre \u00e0 l\u2019int\u00e9ress\u00e9.<\/p>\n<p>Si la demande ne parvient pas au bon service, ce dernier devra sans d\u00e9lai la transmettre au service comp\u00e9tent. Dans cette hypoth\u00e8se, le d\u00e9lai de 3 mois ne sera d\u00e9compt\u00e9 qu\u2019\u00e0 partir du moment o\u00f9 le bon service accuse r\u00e9ception de la demande.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : D\u00e9cret n\u00b0 2022-1344 du 21 octobre 2022 pris pour l&#8217;application du 13\u00b0 de l&#8217;article L. 80 B du livre des proc\u00e9dures fiscales<\/p>\n<p><a title=\"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\" rel=\"nofollow noopener\" target=\"_blank\">Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/projetimmobilier.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de la taxe d\u2019am\u00e9nagement, les personnes qui ont un projet de construction ou d\u2019am\u00e9nagement d\u2019une surface taxable sup\u00e9rieure \u00e0 50 000 m\u00b2 peuvent, avant m\u00eame de d\u00e9poser une demande de permis de construire ou de permis d\u2019am\u00e9nager, solliciter l\u2019avis de l\u2019administration fiscale. Pourquoi et comment ?<\/p>\n","protected":false},"author":0,"featured_media":6904,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6903","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\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale - 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-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de la taxe d\u2019am\u00e9nagement, les personnes qui ont un projet de construction ou d\u2019am\u00e9nagement d\u2019une surface taxable sup\u00e9rieure \u00e0 50 000 m\u00b2 peuvent, avant m\u00eame de d\u00e9poser une demande de permis de construire ou de permis d\u2019am\u00e9nager, solliciter l\u2019avis de l\u2019administration fiscale. Pourquoi et comment ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-08T04:52:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"3\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale\",\"datePublished\":\"2022-11-08T04:52:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/\"},\"wordCount\":564,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/\",\"name\":\"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg\",\"datePublished\":\"2022-11-08T04:52:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/","og_locale":"de_DE","og_type":"article","og_title":"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale - Cabinet Magar","og_description":"Dans le cadre de la taxe d\u2019am\u00e9nagement, les personnes qui ont un projet de construction ou d\u2019am\u00e9nagement d\u2019une surface taxable sup\u00e9rieure \u00e0 50 000 m\u00b2 peuvent, avant m\u00eame de d\u00e9poser une demande de permis de construire ou de permis d\u2019am\u00e9nager, solliciter l\u2019avis de l\u2019administration fiscale. Pourquoi et comment ?","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/","og_site_name":"Cabinet Magar","article_published_time":"2022-11-08T04:52:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"3\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/"},"author":{"name":"","@id":""},"headline":"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale","datePublished":"2022-11-08T04:52:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/"},"wordCount":564,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/","name":"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg","datePublished":"2022-11-08T04:52:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/projetimmobilier.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-damenagement-nhesitez-pas-a-demander-lavis-de-ladministration-fiscale\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Taxe d\u2019am\u00e9nagement : n\u2019h\u00e9sitez pas \u00e0 demander l\u2019avis de l\u2019administration fiscale"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/6903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=6903"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/6903\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/6904"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=6903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=6903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=6903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}