{"id":7027,"date":"2022-11-23T05:50:00","date_gmt":"2022-11-23T04:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cfe-pour-les-alveoles-denfouissement\/"},"modified":"2022-11-23T05:50:00","modified_gmt":"2022-11-23T04:50:00","slug":"cfe-pour-les-alveoles-denfouissement","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/cfe-pour-les-alveoles-denfouissement\/","title":{"rendered":"CFE : pour les alv\u00e9oles d\u2019enfouissement ?"},"content":{"rendered":"<p >\u00c0 la suite d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9 qui exploite un \u00e9tablissement industriel le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE) concernant des alv\u00e9oles d\u2019enfouissement. Ce que cette derni\u00e8re conteste, estimant pouvoir b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration. \u00c0 tort ou \u00e0 raison ?<\/p>\n<div>\n<h2> Alv\u00e9oles d\u2019enfouissement : une exon\u00e9ration de CFE sous condition\u2026<\/h2>\n<p>Une soci\u00e9t\u00e9 qui exploite un centre d\u2019enfouissement technique de d\u00e9chets pour lequel elle est impos\u00e9e \u00e0 la cotisation fonci\u00e8re des entreprises dans la cat\u00e9gorie des b\u00e2timents industriels, a am\u00e9nag\u00e9 des alv\u00e9oles d\u2019enfouissement en argile sur son site d\u2019exploitation.<\/p>\n<p>\u00c0 la suite d\u2019un contr\u00f4le fiscal, l\u2019administration recalcule la valeur locative du site industriel pour y inclure les alv\u00e9oles en question, et rehausse en cons\u00e9quence le montant de CFE d\u00fb.<\/p>\n<p>\u00ab Une erreur ! \u00bb, conteste la soci\u00e9t\u00e9, qui rappelle que ces alv\u00e9oles d\u2019enfouissement :<\/p>\n<ul>\n<li>sont constitu\u00e9es d&#8217;une couche d&#8217;argile d&#8217;une \u00e9paisseur d&#8217;un m\u00e8tre, \u00e9tanch\u00e9ifi\u00e9e par membranes, recouvertes d\u2019une couche d\u2019argile \u00e9tanche puis plant\u00e9es de v\u00e9g\u00e9taux : il ne s\u2019agit donc pas d\u2019ouvrages en ma\u00e7onnerie. De plus, elles ne sont pas destin\u00e9es \u00e0 abriter des biens, ni \u00e0 stocker des produits, mais ont pour objet de favoriser la d\u00e9composition des d\u00e9chets ;<\/li>\n<li>servent pour l\u2019\u00e9talement et le compactage des d\u00e9chets : elles sont donc indispensables pour permettre l&#8217;exercice de l&#8217;activit\u00e9 industrielle du site d&#8217;enfouissement et n\u00e9cessaires au regard de la r\u00e9glementation environnementale.<\/li>\n<\/ul>\n<p>Autant d\u2019\u00e9l\u00e9ments qui d\u00e9montrent que ces alv\u00e9oles ne doivent pas \u00eatre prises en compte pour le calcul de la CFE due par la soci\u00e9t\u00e9 d\u00e9cide le juge, qui annule le redressement fiscal.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat de la cour administrative d\u2019appel de Douai du 15 septembre 2022, n\u00b0 21DA00479<\/p>\n<p><a title=\"CFE : pour les alv\u00e9oles d\u2019enfouissement ? \" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/cfe-pour-les-alveoles-denfouissement\" rel=\"nofollow noopener\" target=\"_blank\">CFE : pour les alv\u00e9oles d\u2019enfouissement ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/centreenfouissementcfe.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 la suite d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9 qui exploite un \u00e9tablissement industriel le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE) concernant des alv\u00e9oles d\u2019enfouissement. Ce que cette derni\u00e8re conteste, estimant pouvoir b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":7028,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7027","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>CFE : pour les alv\u00e9oles d\u2019enfouissement ? - 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\/cfe-pour-les-alveoles-denfouissement\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFE : pour les alv\u00e9oles d\u2019enfouissement ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 la suite d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 une soci\u00e9t\u00e9 qui exploite un \u00e9tablissement industriel le paiement d\u2019un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE) concernant des alv\u00e9oles d\u2019enfouissement. 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