{"id":925,"date":"2020-12-16T05:46:00","date_gmt":"2020-12-16T04:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/promoteurs-et-taxe-locale-sur-la-publicite-exterieure-un-panneau-une-enseigne\/"},"modified":"2021-04-24T03:01:02","modified_gmt":"2021-04-24T01:01:02","slug":"promoteurs-et-taxe-locale-sur-la-publicite-exterieure-un-panneau-une-enseigne","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/promoteurs-et-taxe-locale-sur-la-publicite-exterieure-un-panneau-une-enseigne\/","title":{"rendered":"Promoteurs et taxe locale sur la publicit\u00e9 ext\u00e9rieure : un panneau = une \u00ab enseigne \u00bb ?"},"content":{"rendered":"<p >Un promoteur d\u00e9cide de contester le montant de la taxe locale sur la publicit\u00e9 ext\u00e9rieure qui lui est r\u00e9clam\u00e9 par la commune. La raison ? La commune confond, selon lui, \u00ab panneaux publicitaires \u00bb et \u00ab enseignes \u00bb\u2026<\/p>\n<div>\n<h2> Un panneau \u2260 une enseigne<\/h2>\n<p>Un promoteur implante sur des terrains \u00e0 b\u00e2tir viabilis\u00e9s (composant un futur lotissement) 2 panneaux relayant les informations relatives \u00e0 leur vente.<\/p>\n<p>Consid\u00e9rant que ces panneaux constituent des enseignes, la commune d\u00e9cide de calculer la taxe locale sur la publicit\u00e9 ext\u00e9rieure (TLPE) due par le promoteur en appliquant le tarif propre \u00e0 ce type de supports.<\/p>\n<p>Pour m\u00e9moire, la TLPE est un imp\u00f4t que la commune, sur le territoire de laquelle sont situ\u00e9s des dispositifs publicitaires, peut choisir d\u2019instaurer.<\/p>\n<p>Le montant de la TLPE varie selon la nature (enseigne, pr\u00e9-enseigne, panneau publicitaire) et la surface des supports publicitaires concern\u00e9s.<\/p>\n<p>Sauf que dans cette affaire, le promoteur consid\u00e8re que ses panneaux ne constituent pas une enseigne, et pour cause : il rappelle que le terme \u00ab d\u2019enseigne \u00bb d\u00e9signe toute inscription, forme ou image appos\u00e9e sur un immeuble et relative \u00e0 l\u2019activit\u00e9 qui s\u2019y exerce.<\/p>\n<p>Or ici, les panneaux ne sont pas appos\u00e9s sur un \u00ab immeuble \u00bb, mais sur des terrains \u00e0 b\u00e2tir qu\u2019il envisage de vendre\u2026 ce qui change tout !<\/p>\n<p>Ce que confirme le juge : parce que les panneaux sont appos\u00e9s sur le site des terrains \u00e0 b\u00e2tir et non sur l\u2019immeuble o\u00f9 le promoteur exerce son activit\u00e9 de commercialisation du futur lotissement, il ne s\u2019agit pas \u00ab d\u2019enseignes \u00bb.<\/p>\n<p>Le calcul de la TLPE \u00e9tabli par la commune est donc faux\u2026<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> Arr\u00eat de la Cour de cassation, chambre commerciale, du 2 d\u00e9cembre 2020, n\u00b0 18-20251<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/promoteurs-et-taxe-locale-sur-la-publicite-exterieure-un-panneau-une-enseigne\" target=\"_blank\" rel=\"noopener\">Promoteurs et taxe locale sur la publicit\u00e9 ext\u00e9rieure : un panneau = une \u00ab enseigne \u00bb ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/enseigne.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un promoteur d\u00e9cide de contester le montant de la taxe locale sur la publicit\u00e9 ext\u00e9rieure qui lui est r\u00e9clam\u00e9 par la commune. La raison ? La commune confond, selon lui, \u00ab panneaux publicitaires \u00bb et \u00ab enseignes \u00bb\u2026<\/p>\n","protected":false},"author":0,"featured_media":4339,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","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>Promoteurs et taxe locale sur la publicit\u00e9 ext\u00e9rieure : un panneau = une \u00ab enseigne \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\/promoteurs-et-taxe-locale-sur-la-publicite-exterieure-un-panneau-une-enseigne\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Promoteurs et taxe locale sur la publicit\u00e9 ext\u00e9rieure : un panneau = une \u00ab enseigne \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un promoteur d\u00e9cide de contester le montant de la taxe locale sur la publicit\u00e9 ext\u00e9rieure qui lui est r\u00e9clam\u00e9 par la commune. 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