{"id":7044,"date":"2022-11-25T05:51:00","date_gmt":"2022-11-25T04:51:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cfe-et-panneaux-solaires-un-cas-vecu\/"},"modified":"2022-11-25T05:51:00","modified_gmt":"2022-11-25T04:51:00","slug":"cfe-et-panneaux-solaires-un-cas-vecu","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/cfe-et-panneaux-solaires-un-cas-vecu\/","title":{"rendered":"CFE et panneaux solaires : un cas v\u00e9cu\u2026"},"content":{"rendered":"

\u00c0 la suite d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 une soci\u00e9t\u00e9 qui exploite des panneaux solaires install\u00e9s sur les toits de b\u00e2timents dont elle n\u2019est pas propri\u00e9taire un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). Pourquoi ? Parce qu\u2019elle estime que la \u00ab partie toiture \u00bb des b\u00e2timents doit \u00eatre prise en compte pour le calcul de la CFE due par la soci\u00e9t\u00e9. \u00c0 tort ou \u00e0 raison ?<\/p>\n

\n

CFE : et si les panneaux solaires sont install\u00e9s sur un b\u00e2timent agricole ?<\/h2>\n

Une soci\u00e9t\u00e9 conclu des contrats de bail avec des exploitants agricoles afin d\u2019installer sur la toiture de leurs b\u00e2timents agricoles des panneaux photovolta\u00efques destin\u00e9s \u00e0 la production d\u2019\u00e9lectricit\u00e9.<\/p>\n

Quelques temps plus tard, \u00e0 l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration d\u00e9cide de rehausser le montant de la cotisation fonci\u00e8re des entreprises (CFE) due par la soci\u00e9t\u00e9.<\/p>\n

Selon elle, en effet, parce que la soci\u00e9t\u00e9 utilise mat\u00e9riellement les toitures de ces b\u00e2timents pour son activit\u00e9 de production d\u2019\u00e9nergie, la \u00ab partie toiture \u00bb des b\u00e2timents en question doit \u00eatre prise en compte pour le calcul de sa CFE.<\/p>\n

Mais pas pour le juge, pour qui ces toitures ne sont pas utilis\u00e9es mat\u00e9riellement par la soci\u00e9t\u00e9\u2026 mais par les exploitants agricoles !<\/p>\n

Le redressement fiscal est donc annul\u00e9 !<\/p>\n

Source : Arr\u00eat du Conseil d’\u00c9tat du 15 novembre 2022, n\u00b0 449273<\/p>\n

CFE et panneaux solaires : un cas v\u00e9cu\u2026<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00c0 la suite d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 une soci\u00e9t\u00e9 qui exploite des panneaux solaires install\u00e9s sur les toits de b\u00e2timents dont elle n\u2019est pas propri\u00e9taire un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). Pourquoi ? Parce qu\u2019elle estime que la \u00ab partie toiture \u00bb des b\u00e2timents doit \u00eatre prise en compte pour le calcul de la CFE due par la soci\u00e9t\u00e9. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":7045,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nCFE et panneaux solaires : un cas v\u00e9cu\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\/cfe-et-panneaux-solaires-un-cas-vecu\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFE et panneaux solaires : un cas v\u00e9cu\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 la suite d\u2019un contr\u00f4le, l\u2019administration fiscale r\u00e9clame \u00e0 une soci\u00e9t\u00e9 qui exploite des panneaux solaires install\u00e9s sur les toits de b\u00e2timents dont elle n\u2019est pas propri\u00e9taire un suppl\u00e9ment de cotisation fonci\u00e8re des entreprises (CFE). 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