{"id":9858,"date":"2024-03-22T00:00:00","date_gmt":"2024-03-21T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-refuse-de-payer-2-fois-la-taxe-fonciere\/"},"modified":"2024-03-22T00:00:00","modified_gmt":"2024-03-21T23:00:00","slug":"cest-lhistoire-dune-societe-qui-refuse-de-payer-2-fois-la-taxe-fonciere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-refuse-de-payer-2-fois-la-taxe-fonciere\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui refuse de payer 2 fois la taxe fonci\u00e8re\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui refuse de payer 2 fois la taxe fonci\u00e8re\u2026<\/p>\n<div>\n<p>\u00c0 l\u2019expiration d\u2019un bail commercial, une soci\u00e9t\u00e9 locataire et son bailleur se mettent d\u2019accord pour le renouveler avec maintien du loyer. Sauf que la locataire rappelle que le bail met \u00e0 sa charge la taxe fonci\u00e8re. Ce qui a n\u00e9cessairement un impact sur le montant du loyer\u2026<\/p>\n<p>La locataire r\u00e9clame un r\u00e9ajustement \u00e0 la baisse du loyer\u2026 Plus exactement, elle rappelle que le montant du loyer du bail renouvel\u00e9 doit correspondre \u00e0 la valeur locative ; et pour le calcul de cette valeur locative, il faut tenir compte du transfert \u00e0 sa charge de la taxe fonci\u00e8re, qui incombe normalement (et l\u00e9galement) au bailleur. Sauf que pour le bailleur, cette circonstance ne justifie pas qu\u2019un abattement soit appliqu\u00e9 sur la valeur locative qui sert de base au calcul du loyer\u2026<\/p>\n<p>\u00ab Pourtant si ! \u00bb, rappelle le juge pour qui les obligations incombant normalement au bailleur dont il s&#8217;est d\u00e9charg\u00e9 sur le locataire constituent un facteur de diminution de la valeur locative. Ce qui est le cas ici de la taxe fonci\u00e8re\u2026<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000049163078?init=true&amp;page=1&amp;query=22-24268&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, 3e chambre civile, du 8 f\u00e9vrier 2024, no 22-24268<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-societe-qui-refuse-de-payer-2-fois-la-taxe-fonciere\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/localcommercial.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui refuse de payer 2 fois la taxe fonci\u00e8re\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-9858","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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