{"id":265463,"date":"2024-09-24T18:41:11","date_gmt":"2024-09-24T16:41:11","guid":{"rendered":"https:\/\/group-gac.com\/?page_id=265463"},"modified":"2026-08-05T09:57:15","modified_gmt":"2026-08-05T07:57:15","slug":"selection-jugements-tribunaux-administratifs","status":"publish","type":"page","link":"https:\/\/group-gac.com\/en\/selection-of-administrative-court-rulings-2\/","title":{"rendered":"Selection of administrative court rulings"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"265463\" class=\"elementor elementor-265463\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c7ee5 e-flex e-con-boxed e-con e-parent\" data-id=\"e1c7ee5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e397643 e-con-full header-text-background e-flex e-con e-child\" data-id=\"e397643\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da4c87b elementor-widget elementor-widget-heading\" data-id=\"da4c87b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">S\u00e9lection de jugements rendus par les Tribunaux administratifs<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ba7960 e-con-full e-flex e-con e-parent\" data-id=\"1ba7960\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5555b72 elementor-widget elementor-widget-jet-smart-filters-radio\" data-id=\"5555b72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-smart-filters-radio.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-smart-filters-radio jet-filter \" data-indexer-rule=\"show\" data-show-counter=\"\" data-change-counter=\"always\"><div class=\"jet-radio-list\" data-query-type=\"meta_query\" data-query-var=\"categorie_jugement\" data-smart-filter=\"radio\" data-filter-id=\"265508\" data-apply-type=\"mixed\" data-content-provider=\"jet-engine\" data-additional-providers=\"\" data-query-id=\"jugement-filter\" data-active-label=\"\" data-layout-options=\"{&quot;show_label&quot;:&quot;&quot;,&quot;display_options&quot;:{&quot;show_items_label&quot;:false,&quot;show_decorator&quot;:false,&quot;filter_image_size&quot;:&quot;full&quot;,&quot;show_counter&quot;:false}}\" data-query-var-suffix=\"\" data-apply-on=\"value\" data-can-deselect=\"1\"><form class=\"jet-radio-list-wrapper\"><fieldset><legend style=\"display:none;\">Jugements &#8211; Cat\u00e9gories<\/legend><div class=\"jet-radio-list__row jet-filter-row\">\n\t\t<label class=\"jet-radio-list__item\" tabindex=\"0\">\n\t\t<input\n\t\t\ttype=\"radio\"\n\t\t\tclass=\"jet-radio-list__input\"\n\t\t\tname=\"categorie_jugement\"\n\t\t\tvalue=\"Etablissements industriels\"\n\t\t\tdata-label=\"Etablissements industriels\"\n\t\t\t\t\t\taria-label=\"Etablissements industriels\"\n\t\t\t\t\t>\n\t\t<div class=\"jet-radio-list__button\">\n\t\t\t\t\t\t<span class=\"jet-radio-list__label\">Etablissements industriels<\/span>\n\t\t\t\t\t<\/div>\n\t<\/label>\n<\/div>\n<div class=\"jet-radio-list__row jet-filter-row\">\n\t\t<label class=\"jet-radio-list__item\" tabindex=\"0\">\n\t\t<input\n\t\t\ttype=\"radio\"\n\t\t\tclass=\"jet-radio-list__input\"\n\t\t\tname=\"categorie_jugement\"\n\t\t\tvalue=\"Locaux professionnels\"\n\t\t\tdata-label=\"Locaux professionnels\"\n\t\t\t\t\t\taria-label=\"Locaux professionnels\"\n\t\t\t\t\t>\n\t\t<div class=\"jet-radio-list__button\">\n\t\t\t\t\t\t<span class=\"jet-radio-list__label\">Locaux professionnels<\/span>\n\t\t\t\t\t<\/div>\n\t<\/label>\n<\/div>\n<div class=\"jet-radio-list__row jet-filter-row\">\n\t\t<label class=\"jet-radio-list__item\" tabindex=\"0\">\n\t\t<input\n\t\t\ttype=\"radio\"\n\t\t\tclass=\"jet-radio-list__input\"\n\t\t\tname=\"categorie_jugement\"\n\t\t\tvalue=\"Locaux affect\u00e9s \u00e0 l&#039;habitation\"\n\t\t\tdata-label=\"Locaux affect\u00e9s \u00e0 l&#039;habitation\"\n\t\t\t\t\t\taria-label=\"Locaux affect\u00e9s \u00e0 l&#039;habitation\"\n\t\t\t\t\t>\n\t\t<div class=\"jet-radio-list__button\">\n\t\t\t\t\t\t<span class=\"jet-radio-list__label\">Locaux affect\u00e9s \u00e0 l&#039;habitation<\/span>\n\t\t\t\t\t<\/div>\n\t<\/label>\n<\/div>\n<\/fieldset><\/form><\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaeda15 elementor-widget elementor-widget-jet-smart-filters-date-period\" data-id=\"eaeda15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-smart-filters-date-period.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-smart-filters-date-period jet-filter \" data-indexer-rule=\"show\" data-show-counter=\"\" data-change-counter=\"always\"><div\n\tclass=\"jet-date-period button-icon-position-left\"\n\tdata-query-type=\"date_query\" data-query-var=\"\" data-smart-filter=\"date-period\" data-filter-id=\"265513\" data-apply-type=\"mixed\" data-content-provider=\"jet-engine\" data-additional-providers=\"\" data-query-id=\"jugement-filter\" data-active-label=\"\" data-layout-options=\"{&quot;show_label&quot;:&quot;&quot;,&quot;display_options&quot;:{&quot;show_items_label&quot;:false,&quot;show_decorator&quot;:false,&quot;filter_image_size&quot;:&quot;full&quot;,&quot;show_counter&quot;:false}}\" data-query-var-suffix=\"date\" data-apply-on=\"value\" data-period-type=\"month\">\n\t<div class=\"jet-date-period__wrapper\">\n\t\t<div\n\t\t\tclass=\"jet-date-period__prev\"\n\t\t\ttabindex=\"0\"\t\t>\n\t\t\t<svg width=\"21\" height=\"28\" viewBox=\"0 0 21 28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\t<path d=\"M18.297 4.703l-8.297 8.297 8.297 8.297c0.391 0.391 0.391 1.016 0 1.406l-2.594 2.594c-0.391 0.391-1.016 0.391-1.406 0l-11.594-11.594c-0.391-0.391-0.391-1.016 0-1.406l11.594-11.594c0.391-0.391 1.016-0.391 1.406 0l2.594 2.594c0.391 0.391 0.391 1.016 0 1.406z\"><\/path>\n<\/svg>\n\t\t<\/div>\n\t\t<div class=\"jet-date-period__datepicker date\">\n\t\t\t<div\n\t\t\t\tclass=\"jet-date-period__datepicker-button input-group-addon\"\n\t\t\t\ttabindex=\"0\"\t\t\t>\n\t\t\t\tP\u00e9riode\t\t\t\t<svg width=\"18\" height=\"28\" viewBox=\"0 0 18 28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\t<path d=\"M16.797 11.5c0 0.125-0.063 0.266-0.156 0.359l-7.281 7.281c-0.094 0.094-0.234 0.156-0.359 0.156s-0.266-0.063-0.359-0.156l-7.281-7.281c-0.094-0.094-0.156-0.234-0.156-0.359s0.063-0.266 0.156-0.359l0.781-0.781c0.094-0.094 0.219-0.156 0.359-0.156 0.125 0 0.266 0.063 0.359 0.156l6.141 6.141 6.141-6.141c0.094-0.094 0.234-0.156 0.359-0.156s0.266 0.063 0.359 0.156l0.781 0.781c0.094 0.094 0.156 0.234 0.156 0.359z\"><\/path>\n<\/svg>\n\t\t\t<\/div>\n\t\t\t<input\n\t\t\t\tclass=\"jet-date-period__datepicker-input\"\n\t\t\t\tname=\"\"\n\t\t\t\tvalue=\"\"\n\t\t\t\taria-label=\"Jugements &#8211; P\u00e9riode\"\n\t\t\t\ttype=\"hidden\"\n\t\t\t\ttabindex=\"-1\"\n\t\t\t\tdata-format=\"MM yy\"\n\t\t\t\tdata-mindate=\"2024-01-01\"\t\t\t\treadonly\n\t\t\t>\n\t\t<\/div>\n\t\t<div\n\t\t\tclass=\"jet-date-period__next\"\n\t\t\ttabindex=\"0\"\t\t>\n\t\t\t<svg width=\"19\" height=\"28\" viewBox=\"0 0 19 28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\t<path d=\"M17.297 13.703l-11.594 11.594c-0.391 0.391-1.016 0.391-1.406 0l-2.594-2.594c-0.391-0.391-0.391-1.016 0-1.406l8.297-8.297-8.297-8.297c-0.391-0.391-0.391-1.016 0-1.406l2.594-2.594c0.391-0.391 1.016-0.391 1.406 0l11.594 11.594c0.391 0.391 0.391 1.016 0 1.406z\"><\/path>\n<\/svg>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45036c7 elementor-widget-tablet__width-initial elementor-widget elementor-widget-jet-smart-filters-remove-filters hide-widget\" data-id=\"45036c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-smart-filters-remove-filters.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-smart-filters-remove-filters jet-filter\"><div class=\"jet-remove-all-filters hide\">\n\t<button\n\t\ttype=\"button\"\n\t\tclass=\"jet-remove-all-filters__button\"\n\t\tdata-content-provider=\"jet-engine\"\n\t\tdata-additional-providers=\"\"\n\t\tdata-apply-type=\"ajax\"\n\t\tdata-query-id=\"jugement-filter\"\n\t\ttabindex=\"0\"\t>\n\t\tRemove filters\t<\/button>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a1a044 e-flex e-con-boxed e-con e-parent\" data-id=\"7a1a044\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dd4fd1 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"8dd4fd1\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"jugement-filter\" data-settings=\"{&quot;columns&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-1 grid-col-tablet-1 grid-col-mobile-1 jet-listing-grid--265446\" data-queried-id=\"265463|WP_Post\" data-nav=\"{&quot;enabled&quot;:true,&quot;type&quot;:&quot;scroll&quot;,&quot;more_el&quot;:null,&quot;query&quot;:{&quot;post_status&quot;:[&quot;publish&quot;],&quot;post_type&quot;:&quot;portfolio&quot;,&quot;posts_per_page&quot;:&quot;6&quot;,&quot;paged&quot;:&quot;1&quot;,&quot;ignore_sticky_posts&quot;:&quot;1&quot;,&quot;tax_query&quot;:[{&quot;taxonomy&quot;:&quot;portfolio_category&quot;,&quot;field&quot;:&quot;name&quot;,&quot;terms&quot;:[&quot;Jugement&quot;],&quot;operator&quot;:&quot;IN&quot;}],&quot;suppress_filters&quot;:false,&quot;jet_smart_filters&quot;:&quot;jet-engine\\\/jugement-filter&quot;,&quot;signature&quot;:&quot;109fe5f6178c31b61515e8a919448737f29138af462bc225572299ebf2e6ffd2&quot;},&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:265446,&quot;posts_num&quot;:6,&quot;columns&quot;:1,&quot;columns_tablet&quot;:1,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;Aucun r\\u00e9sultat&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;&quot;,&quot;use_load_more&quot;:&quot;yes&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;scroll&quot;,&quot;load_more_offset&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;jugement-filter&quot;,&quot;collapse_first_last_gap&quot;:false,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"68\" data-listing-source=\"posts\" data-listing-id=\"265446\" data-query-id=\"\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-486350 elementor-dcss-4701894247276952\" data-post-id=\"486350\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Amiens,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >30 April 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b02401431<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(favorable, en l'esp\u00e8ce)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/d2e6632268ec4a6b31fa76a90ebcdb407e727e50?q=Tribunal+administratif+d%27Amiens,+2%C3%A8me+Chambre,+30+avril+2026,+2401431\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p>Il r\u00e9sulte de l\u2019instruction que la soci\u00e9t\u00e9 requ\u00e9rante exploite \u00e0 Venette, dans l\u2019Oise, un \u00e9tablissement consacr\u00e9 \u00e0 des activit\u00e9s de recherche et d\u00e9veloppement sur les produits adh\u00e9sifs et colles qu\u2019elle produit par ailleurs. Cet \u00e9tablissement emploie environ 120 personnes dont une centaine se consacre exclusivement \u00e0 la recherche (environ 20 \u00e0 25 ing\u00e9nieurs de recherche) et au d\u00e9veloppement (environ 70 \u00e0 75 cadres et ing\u00e9nieurs techniques et agents de ma\u00eetrise). La masse salariale annuelle varie entre 7 et 8 millions d\u2019euros. Le site comporte, sur un terrain d\u2019environ 10 000 m\u00b2, outre un b\u00e2timent dit \u00ab smart house \u00bb de 152,20 m\u00b2 o\u00f9 les produits et syst\u00e8mes d\u00e9velopp\u00e9s sont mis en situation r\u00e9elle, un b\u00e2timent \u00ab showroom \u00bb d\u2019exposition de 235 m\u00b2 et une surface de stationnement ext\u00e9rieur de 4 625 m\u00b2, un b\u00e2timent principal de 5 598 m\u00b2 sur trois niveaux comportant un sous-sol technique de 120 m\u00b2, un rez-de-chauss\u00e9e comportant un \u00ab hall d\u2019application \u00bb de 511 m\u00b2 o\u00f9 sont implant\u00e9es huit machines de tests, 261 m\u00b2 de stockage, 253 m\u00b2 de r\u00e9serve, 2 395 m\u00b2 de laboratoires consacr\u00e9s aux recherches et d\u00e9veloppements et 2 153 m\u00b2 de bureaux et salles de r\u00e9union, enfin un \u00e9tage de 930 m\u00b2 de bureaux. L\u2019ensemble des immobilisations est valoris\u00e9 au bilan pour un montant total de 20,3 millions d\u2019euros. En son sein, la valeur brute des mat\u00e9riels de laboratoire et des machines de tests s\u2019\u00e9l\u00e8ve \u00e0 5,8 millions d\u2019euros et celle des biens d\u2019\u00e9quipement sp\u00e9cialis\u00e9s non passibles de la taxe fonci\u00e8re (tels que les paillasses et sorbonnes des laboratoires) s\u2019\u00e9l\u00e8ve \u00e0 2,7 millions d\u2019euros. Les machines de tests destin\u00e9es \u00e0 \u00e9prouver le r\u00e9sultat des recherches effectu\u00e9es dans la partie laboratoire de l\u2019\u00e9tablissement, qui n\u2019ont pas de fonction de production, ont une valeur globale d\u2019environ 1,2 millions d\u2019euros, dont 547 000 euros pour la plus importante d\u2019entre elles, et sont implant\u00e9es sur une surface de moins d\u2019un dixi\u00e8me du site o\u00f9 elles sont utilis\u00e9es quelques jours par mois. Il r\u00e9sulte de ces \u00e9l\u00e9ments que les moyens techniques mis en \u0153uvre, \u00e0 savoir les mat\u00e9riels de laboratoire et les machines de tests, n\u2019ont pas un r\u00f4le pr\u00e9pond\u00e9rant dans l\u2019activit\u00e9 de l\u2019\u00e9tablissement, qui r\u00e9sulte pour l\u2019essentiel des t\u00e2ches de recherche et d\u00e9veloppement exerc\u00e9es par le personnel hautement qualifi\u00e9 qu\u2019elle emploie. Par suite, la requ\u00e9rante est fond\u00e9e \u00e0 soutenir que la valeur locative des immeubles imposables \u00e0 la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties des ann\u00e9es 2022 et 2023 devait \u00eatre \u00e9valu\u00e9e selon la m\u00e9thode par comparaison pr\u00e9vue par l\u2019article 1498 du CGI et non selon la m\u00e9thode comptable pr\u00e9vue par l\u2019article 1499 du m\u00eame Code, applicable aux \u00e9tablissements industriels. Par ailleurs, la soci\u00e9t\u00e9 demande que, pour l\u2019\u00e9valuation de la valeur locative des biens passibles de taxe fonci\u00e8re des ann\u00e9es 2022 et 2023 par voie de comparaison, son \u00e9tablissement soit class\u00e9 dans le sous-groupe II \u00ab bureaux et locaux divers assimilables \u00bb de la cat\u00e9gorie 3 \u00ab locaux assimilables \u00e0 des bureaux, mais pr\u00e9sentant des am\u00e9nagements sp\u00e9cifiques \u00bb. Il r\u00e9sulte de l\u2019instruction et de ce qui est dit pr\u00e9c\u00e9demment que les locaux en litige rel\u00e8vent, au sein des sous-groupes et cat\u00e9gories d\u00e9finis par l\u2019article 310 Q de l\u2019Annexe II au CGI pour l\u2019application de la m\u00e9thode par comparaison pr\u00e9vue par l\u2019article 1498 de ce Code, du sous-groupe II \u00ab bureaux et locaux divers assimilables \u00bb et de la cat\u00e9gorie 3 de ce sous-groupe \u00ab locaux assimilables \u00e0 des bureaux mais pr\u00e9sentant des am\u00e9nagements sp\u00e9cifiques \u00bb (dite cat\u00e9gorie BUR 3). Il y aura lieu de prendre en compte le tarif de cette cat\u00e9gorie pour la d\u00e9termination de la r\u00e9duction des impositions contest\u00e9es.<\/p>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-486195 elementor-dcss-4701894280139355\" data-post-id=\"486195\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Amiens,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >30 April 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b02403163<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(partiellement favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/541fd2e323fdd45fe69bca3aa21d0aea1a615f2f?q=Tribunal+administratif+d%27Amiens,+2%C3%A8me+Chambre,+30+avril+2026,+2403163\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Etablissements industriels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p>Il r\u00e9sulte de l\u2019instruction que la soci\u00e9t\u00e9 requ\u00e9rante exploite un \u00e9tablissement industriel comportant des immeubles dont la SCI P\u2026 est propri\u00e9taire. Ces locaux industriels de 220 000 m\u00b2 sont situ\u00e9s \u00e0 Pouilly-sur-Serre dans l\u2019Aisne et comprennent des ateliers de transformation, de conditionnement et de stockage, des bureaux et un pavillon de gardien. Ces locaux appartenaient \u00e0 l\u2019origine \u00e0 la SAS W\u2026 qui a fait l\u2019objet d\u2019une proc\u00e9dure de redressement judiciaire par jugement d\u2019ouverture du 12 juin 2017 du Tribunal de commerce de Paris, \u00e9tendue \u00e0 sa soci\u00e9t\u00e9 holding, la SAS F\u2026 qui la d\u00e9tenait \u00e0 100 %, par jugement du 4 juillet 2017. Le plan de reprise des soci\u00e9t\u00e9s F\u2026 (et A\u2026) a \u00e9t\u00e9 accept\u00e9 par le Tribunal de commerce de Paris et, par jugement du 3 octobre 2017, le plan de cession a \u00e9t\u00e9 arr\u00eat\u00e9 et les actifs d\u2019exploitation situ\u00e9s \u00e0 Pouilly-sur-Serre ont \u00e9t\u00e9 attribu\u00e9s \u00e0 la soci\u00e9t\u00e9 F\u2026 Les biens immobiliers \u00e9taient inali\u00e9nables pendant deux ans aux termes de ce jugement et, en application de l\u2019article L. 642-10 du Code de commerce, ils sont rest\u00e9s la propri\u00e9t\u00e9 de la soci\u00e9t\u00e9 W\u2026 sous gestion des administrateurs judiciaires jusqu\u2019\u00e0 leur cession effective par acte du 19 d\u00e9cembre 2020 \u00e0 la SCI P\u2026 pour un montant d\u2019un euro. La requ\u00e9rante a demand\u00e9, par r\u00e9clamations des 29 d\u00e9cembre 2023 et 26 janvier 2024, que les cotisations fonci\u00e8res des entreprises des ann\u00e9es 2022 et 2023 auxquelles elle avait \u00e9t\u00e9 assujettie soient r\u00e9duites \u00e0 concurrence de la prise en compte d\u2019une valeur locative de l\u2019immeuble que la SCI P\u2026 a acquis au prix d\u2019un euro. Le Service a toutefois accord\u00e9 une r\u00e9duction \u00e0 hauteur de la prise en compte d\u2019une valeur locative plancher en application de l\u2019article 1518 B du CGI. Toutefois, la cession de locaux nus, \u00e0 l\u2019exclusion des autres immobilisations corporelles, ne peut \u00eatre regard\u00e9e comme une cession d\u2019\u00e9tablissement au sens des dispositions de l\u2019article 1518 B pr\u00e9cit\u00e9, alors m\u00eame que la m\u00eame activit\u00e9 y serait poursuivie, par le c\u00e9dant ou par un tiers, avec ces immobilisations corporelles. Si l\u2019Administration soutient que l\u2019op\u00e9ration de cession de l\u2019\u00e9tablissement industriel doit \u00eatre appr\u00e9ci\u00e9e dans son ensemble et, qu\u2019en l\u2019esp\u00e8ce, cette op\u00e9ration globale devrait s\u2019analyser comme une acquisition par la soci\u00e9t\u00e9 F\u2026 de l\u2019immeuble nu et de ses moyens d\u2019exploitation qu\u2019elle aurait apport\u00e9s ensuite \u00e0 la SCI P\u2026 pour l\u2019immeuble nu et \u00e0 la soci\u00e9t\u00e9 requ\u00e9rante pour les moyens d\u2019exploitation, telle n\u2019est pas la r\u00e9alit\u00e9 des actes juridiques qui ont \u00e9t\u00e9 conclus : il est constant que la SAS W\u2026 en redressement judiciaire a c\u00e9d\u00e9 directement \u00e0 la SCI P\u2026 un immeuble nu par l\u2019acte notari\u00e9 du 19 d\u00e9cembre 2020 et la circonstance que la soci\u00e9t\u00e9 F\u2026 aurait exploit\u00e9 l\u2019\u00e9tablissement pendant la p\u00e9riode durant laquelle l\u2019immeuble nu \u00e9tait inali\u00e9nable ne lui a pas conf\u00e9r\u00e9 la propri\u00e9t\u00e9 de celui-ci. La circonstance que la soci\u00e9t\u00e9 F\u2026 contr\u00f4le la SCI P\u2026 est \u00e9galement sans influence sur cette situation, les deux soci\u00e9t\u00e9s ayant des personnalit\u00e9s juridiques distinctes. Ainsi, la cession par la SAS W\u2026 en redressement judiciaire de l\u2019immeuble nu \u00e0 la SCI P\u2026 ne saurait \u00eatre qualifi\u00e9e de cession d\u2019\u00e9tablissement industriel au sens de l\u2019article 1518 B, dont les dispositions, relatives \u00e0 la prise en compte d\u2019une valeur locative plancher, ne trouvent pas \u00e0 s\u2019appliquer pour le calcul de la valeur locative de l\u2019immeuble acquis par la SCI P\u2026 En cons\u00e9quence, la soci\u00e9t\u00e9 requ\u00e9rante est fond\u00e9e \u00e0 soutenir que cette valeur locative devait \u00eatre d\u00e9termin\u00e9e, pour l\u2019ann\u00e9e 2023, dont la cotisation fonci\u00e8re des entreprises est assise sur les bases d\u2019imposition \u00e0 la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties de l\u2019ann\u00e9e 2021, en fonction de sa valeur d\u2019acquisition inscrite au bilan de la SCI P\u2026, soit un euro. En revanche, en ce qui concerne la cotisation fonci\u00e8re des entreprises de l\u2019ann\u00e9e 2022, il r\u00e9sulte des dispositions de l\u2019article 1467 A du CGI que la base d\u2019imposition \u00e0 la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties qui doit servir de r\u00e9f\u00e9rence est celle de l\u2019ann\u00e9e 2020. Or, au 1er janvier de cette ann\u00e9e, date \u00e0 laquelle il y a lieu de d\u00e9terminer les \u00e9l\u00e9ments de la base imposable, l\u2019immeuble en litige appartenait encore \u00e0 la SAS W\u2026, puisqu\u2019il n\u2019a \u00e9t\u00e9 c\u00e9d\u00e9 \u00e0 la SCI P\u2026 que le 29 d\u00e9cembre 2020. Compte tenu de ce qu\u2019un jugement de cession des actifs de la SAS W\u2026 avait \u00e9t\u00e9 rendu le 3 octobre 2017 par le Tribunal de commerce de Paris, le m\u00e9canisme de la valeur plancher d\u00e9fini par l\u2019article 1518 B du CGI devait s\u2019appliquer \u00e0 compter de l\u2019ann\u00e9e 2018. Le taux de ce plancher devait \u00eatre fix\u00e9 \u00e0 50 % pour les ann\u00e9es 2018 et 2019, en application du 14\u00e8me alin\u00e9a de l\u2019article 1518 B, puis \u00e0 80 % pour les ann\u00e9es suivantes c\u2019est-\u00e0-dire l\u2019ann\u00e9e 2020, en application du cinqui\u00e8me alin\u00e9a du m\u00eame article. Il s\u2019ensuit que la valeur locative de r\u00e9f\u00e9rence pour le calcul de la cotisation fonci\u00e8re des entreprises 2022 de la soci\u00e9t\u00e9 requ\u00e9rante devait \u00eatre fix\u00e9e \u00e0 80 % de la valeur locative prise en compte pour le calcul de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties en 2017.<\/p>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-486193 elementor-dcss-4701894300367295\" data-post-id=\"486193\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA N\u00eemes,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >24 April 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b02303846<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/67d186d3424c7d1f2415e8f89952698a22ef9684?q=Tribunal+administratif+de+N%C3%AEmes,+3%C3%A8me+Chambre,+24+avril+2026,+2303846\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Etablissements industriels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p>En l\u2019esp\u00e8ce, il est constant que la cl\u00f4ture entourant le site d\u2019enrichissement g\u00e9r\u00e9 par la soci\u00e9t\u00e9 requ\u00e9rante est n\u00e9cessaire eu \u00e9gard aux imp\u00e9ratifs s\u00e9curitaires qui s\u2019attachent \u00e0 la protection de tels sites. Il r\u00e9sulte ainsi de l\u2019instruction, notamment des pr\u00e9cisions et des photographies produites par la soci\u00e9t\u00e9 requ\u00e9rante, que la soci\u00e9t\u00e9 a install\u00e9 quatre cl\u00f4tures autour de l\u2019usine de Boll\u00e8ne qui permettent de pr\u00e9server la s\u00fbret\u00e9 nucl\u00e9aire en emp\u00eachant l\u2019acc\u00e8s non autoris\u00e9 dans cette zone sensible. Les factures produites, \u00e9mises par la soci\u00e9t\u00e9 C\u2026, sp\u00e9cialis\u00e9e dans la conception des syst\u00e8mes et \u00e9l\u00e9ments du secteur nucl\u00e9aire, d\u00e9signent les cl\u00f4tures comme un syst\u00e8me de protection physique, de contr\u00f4le d\u2019acc\u00e8s et d\u2019anti-intrusion. Ces cl\u00f4tures sont certifi\u00e9es conformes \u00e0 la norme ISO 19443, laquelle est sp\u00e9cifique aux installations nucl\u00e9aires. Par cons\u00e9quent, eu \u00e9gard \u00e0 l\u2019ensemble de leurs caract\u00e9ristiques, les immobilisations relatives \u00e0 la cl\u00f4ture en litige, qui n\u2019entrent pas dans le champ des dispositions des 1\u00b0 et 2\u00b0 de l\u2019article 1381 du CGI, doivent \u00eatre regard\u00e9es comme constitutives d\u2019une installation sp\u00e9cifiquement adapt\u00e9e aux activit\u00e9s nucl\u00e9aires exerc\u00e9es dans un \u00e9tablissement industriel au sens de l\u2019article 1499 du CGI. Par suite, elles sont exon\u00e9r\u00e9es de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties.<\/p>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-486348 elementor-dcss-4701894319765940\" data-post-id=\"486348\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Versailles,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >22 April 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b02601678<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/542fedbe82b831e1d673c80597d47632c32c17ad?q=2601678\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p>Il ressort des pi\u00e8ces du dossier que si la d\u00e9cision de la Commission d\u00e9partementale des valeurs locatives (CDVL) de l\u2019Essonne publi\u00e9e le 18 d\u00e9cembre 2025 comporte la signature du Directeur d\u00e9partemental des finances publiques de l\u2019Essonne, charg\u00e9 de la publication de l\u2019acte en application du IV de l\u2019article 371 ter S de l\u2019Annexe II au CGI, ainsi que le rappelle l\u2019Administration dans son m\u00e9moire en d\u00e9fense, elle ne comporte pas la signature de son autrice, \u00e0 savoir la CDVL de l\u2019Essonne. Par suite, et alors que l\u2019Administration n\u2019\u00e9tablit ni m\u00eame n\u2019all\u00e8gue que la signature des membres de la Commission ou au moins celle de son pr\u00e9sident figure sur le document original de la d\u00e9cision, la soci\u00e9t\u00e9 requ\u00e9rante est fond\u00e9e \u00e0 soutenir que la d\u00e9cision attaqu\u00e9e est entach\u00e9e d\u2019un vice de forme tir\u00e9e de l\u2019absence de signature de son autrice. L\u2019annulation ainsi prononc\u00e9e n\u2019est pas de nature \u00e0 emporter des cons\u00e9quences manifestement excessives. Il r\u00e9sulte de ce qui pr\u00e9c\u00e8de, et sans qu\u2019il soit besoin de se prononcer sur les autres moyens de la requ\u00eate, que la requ\u00e9rante est fond\u00e9e \u00e0 demander l\u2019annulation de la d\u00e9cision de la CDVL de l\u2019Essonne publi\u00e9e le 18 d\u00e9cembre 2025 en tant qu\u2019elle a assign\u00e9 un coefficient de localisation de 1,3 \u00e0 la parcelle cadastr\u00e9e AB n\u00b0 446 situ\u00e9e sur le territoire de la commune de Chilly-Mazarin.<\/p>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-486346 elementor-dcss-4701894339513313\" data-post-id=\"486346\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Toulon,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >22 April 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b02501813<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/dc21e163823231e6ad7c4c87301877c0b0f2e581?q=Tribunal+administratif+de+Toulon,+4%C3%A8me+Chambre,+22+avril+2026,+2501813\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p>Si la soci\u00e9t\u00e9 requ\u00e9rante soutient que la jardinerie est install\u00e9e sur le site historique de l\u2019ancienne p\u00e9pini\u00e8re du Gros Pin qui s\u2019\u00e9tait diversifi\u00e9e en 1971 en d\u00e9veloppant une jardinerie dans les serres horticoles, qui ont \u00e9t\u00e9 r\u00e9am\u00e9nag\u00e9es et reconditionn\u00e9es pour permettre l\u2019accueil du public, il r\u00e9sulte de l\u2019instruction, notamment de photographies ext\u00e9rieures et int\u00e9rieures des locaux commerciaux, produites \u00e0 l\u2019instance par l\u2019Administration fiscale, que le bien litigieux o\u00f9 est exerc\u00e9e l\u2019activit\u00e9 commerciale de jardinerie comporte des surfaces commerciales abrit\u00e9es sous des verri\u00e8res reposant sur des installations fixes et p\u00e9rennes avec des rayonnages supportant les articles \u00e0 la vente, ainsi que des enclos ouverts d\u00e9limit\u00e9s comprenant des marchandises mises \u00e0 la vente. Au regard de ces caract\u00e9ristiques et de son usage commercial, le b\u00e2timent concern\u00e9, qui ne sort pas de l\u2019ordinaire de par sa nature et sa destination, s\u2019apparente ainsi \u00e0 un grand magasin. En outre, si elle est prise en compte dans la valeur locative r\u00e9vis\u00e9e par le biais du secteur d\u2019\u00e9valuation et du coefficient de localisation, la situation g\u00e9ographique du bien n\u2019a pas d\u2019incidence sur sa qualification au regard des sous-rubriques et cat\u00e9gories indiqu\u00e9es de l\u2019article 310 Q de l\u2019Annexe II au CGI. L\u2019analyse du chiffre d\u2019affaires et de la rentabilit\u00e9 ne peut davantage \u00eatre prise en compte pour qualifier le bien litigieux d\u2019\u00e9tablissement pr\u00e9sentant des caract\u00e9ristiques exceptionnelles. Il r\u00e9sulte de ce qui pr\u00e9c\u00e8de que la requ\u00e9rante n\u2019est pas fond\u00e9e \u00e0 soutenir que le bien immobilier concern\u00e9 rel\u00e8verait de la cat\u00e9gorie EXC 1 et \u00e0 demander l\u2019application des dispositions du III de l\u2019article 1498 du CGI pour \u00e9valuer sa valeur locative. Par ailleurs, la soci\u00e9t\u00e9 estime in\u00e9quitable l\u2019\u00e9valuation qui consid\u00e8re, d\u2019une part, toutes les superficies comme \u00e9tant b\u00e2ties et surtout comme des surfaces dites principales du fait de leur affectation \u00e0 la vente, et par cons\u00e9quent pond\u00e9r\u00e9es d\u2019un coefficient 1, et, d\u2019autre part, affecte lesdites superficies d\u2019une grille tarifaire \u00e9tablie sur la base de loyers de locaux commerciaux totalement ferm\u00e9s, abrit\u00e9s des intemp\u00e9ries, chauff\u00e9s, et prot\u00e9g\u00e9s en mati\u00e8re de s\u00e9curit\u00e9. Toutefois, ainsi que le rel\u00e8ve l\u2019Administration, des parties de local, ext\u00e9rieures non couvertes, accessibles au public et affect\u00e9es \u00e0 la vente, de sorte que leur utilisation correspond \u00e0 l\u2019affectation principale de ce local, doivent \u00eatre prises en compte sans pond\u00e9ration, sans qu\u2019ait d\u2019incidence leur caract\u00e8re clos ou couvert. Par suite, le moyen tir\u00e9 du \u00ab caract\u00e8re discriminatoire \u00bb de l\u2019\u00e9valuation doit, en toute hypoth\u00e8se, \u00eatre \u00e9cart\u00e9.<\/p>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-486344 elementor-dcss-4701894359474939\" data-post-id=\"486344\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Montreuil,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >22 April 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b02601966<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/caa51af19a9cbfe2881b5770f6f470725dd67347?q=Tribunal+administratif+de+Montreuil,+7%C3%A8me+Chambre,+22+avril+2026,+2601966\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p>En premier lieu, la soci\u00e9t\u00e9 requ\u00e9rante fait valoir que la parcelle en litige est soumise \u00e0 des risques et des d\u00e9sordres li\u00e9s \u00e0 sa proximit\u00e9 avec l\u2019a\u00e9roport de Roissy-Charles de Gaulle, en raison des nuisances sonores, de la pollution atmosph\u00e9rique induite par le trafic a\u00e9rien, de l\u2019\u00e9coulement d\u2019eaux pollu\u00e9es par les produits de d\u00e9givrage et du risque de catastrophe a\u00e9rienne. Elle indique en particulier que la parcelle en litige est localis\u00e9e dans la zone soumise au plan d\u2019exposition au bruit de l\u2019a\u00e9roport. Toutefois, la requ\u00e9rante n\u2019apporte aucun \u00e9l\u00e9ment \u00e0 l\u2019appui de son all\u00e9gation de nature \u00e0 d\u00e9montrer que les autres parcelles rattach\u00e9es au m\u00eame secteur d\u2019\u00e9valuation ne seraient pas expos\u00e9es aux m\u00eames risques, alors m\u00eame que le plan d\u2019exposition au bruit de l\u2019a\u00e9roport de Roissy recouvre une vaste zone et que les risques auxquels serait expos\u00e9e la parcelle en litige, en particulier ceux li\u00e9s aux \u00e9coulements de produits de d\u00e9givrage et \u00e0 l\u2019\u00e9ventualit\u00e9 d\u2019une catastrophe a\u00e9rienne, ne sont pas \u00e9tay\u00e9s et que la probabilit\u00e9 de survenance de l\u2019un de ces risques demeure particuli\u00e8rement faible. Il ne ressort pas davantage des pi\u00e8ces du dossier que les risques dont se pr\u00e9vaut la requ\u00e9rante auraient pour effet de rendre moins accessible, visible ou attractive la parcelle litigieuse, justifiant un coefficient de localisation diff\u00e9rent. En tout \u00e9tat de cause, la soci\u00e9t\u00e9 n\u2019\u00e9tablit pas que les risques qu\u2019elle all\u00e8gue seraient apparus depuis la fixation du coefficient litigieux. Ainsi, les circonstances dont elle se pr\u00e9vaut ne sont pas des circonstances nouvelles et ne sauraient \u00eatre de nature \u00e0 rendre ill\u00e9gale la d\u00e9cision par laquelle le coefficient de localisation a \u00e9t\u00e9 maintenu \u00e0 une valeur de 1,3. En deuxi\u00e8me lieu, la requ\u00e9rante soutient que le coefficient de localisation de la parcelle en litige devrait correspondre \u00e0 1, proposant une m\u00e9thode de d\u00e9termination du coefficient reposant sur 15 crit\u00e8res, 11 d\u2019entre eux \u00e9tant fix\u00e9s \u00e0 l\u2019\u00e9chelle de la commune, chaque crit\u00e8re \u00e9tant valoris\u00e9 d\u2019un coefficient de +0,02 ou de -0,02 selon qu\u2019il s\u2019\u00e9carte de plus ou moins 15 % par rapport \u00e0 une moyenne d\u00e9partementale, et les quatre autres \u00e9tant analys\u00e9s quant \u00e0 la situation sp\u00e9cifique de la parcelle. Toutefois, une telle m\u00e9thode de calcul du coefficient de localisation, qui appara\u00eet amphigourique, reposant sur des donn\u00e9es agr\u00e9g\u00e9es, au demeurant opportun\u00e9ment s\u00e9lectionn\u00e9es par la soci\u00e9t\u00e9 afin d\u2019aboutir \u00e0 un coefficient de localisation \u00e9gal \u00e0 1, n\u2019a pas pour effet de comparer la situation particuli\u00e8re de la parcelle au secteur d\u2019\u00e9valuation au sein duquel elle se situe. En troisi\u00e8me lieu, si la soci\u00e9t\u00e9 requ\u00e9rante soutient que la parcelle en litige est isol\u00e9e, localis\u00e9e au sein d\u2019un parc d\u2019affaires, le parc Aerolians, qui ne sera achev\u00e9 qu\u2019en 2033, il ressort des pi\u00e8ces du dossier que cette derni\u00e8re, bien qu\u2019implant\u00e9e dans le secteur d\u2019\u00e9valuation n\u00b0 1, le moins on\u00e9reux des secteurs s\u2019agissant des tarifs de taxe fonci\u00e8re pr\u00e9vus par l\u2019article 1518 ter du CGI, b\u00e9n\u00e9ficie de la proximit\u00e9 imm\u00e9diate de l\u2019a\u00e9roport de Roissy-Charles de Gaulle, et ainsi de son dynamisme, mais \u00e9galement de celle des autoroutes A1 et A104. D\u00e8s lors, il r\u00e9sulte de tout ce qui pr\u00e9c\u00e8de, et sans qu\u2019il soit besoin, eu \u00e9gard notamment au d\u00e9lai imparti au Tribunal pour statuer sur la pr\u00e9sente requ\u00eate en vertu de l\u2019article L. 201 D du LPF, de diligenter une mesure d\u2019instruction \u00e0 l\u2019\u00e9gard de l\u2019Administration fiscale, que la Commission d\u00e9partementale des valeurs locatives des locaux professionnels de la Seine-Saint-Denis n\u2019a pas entach\u00e9 d\u2019une erreur manifeste d\u2019appr\u00e9ciation sa d\u00e9cision de maintenir le coefficient de localisation de 1,3 assign\u00e9 \u00e0 la parcelle C 880 de la commune de Tremblay-en-France.<\/p>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><div class=\"jet-listing-grid__loader\"><div class=\"jet-listing-grid__loader-spinner\"><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>S\u00e9lection de jugements rendus par les Tribunaux administratifs Jugements &#8211; Cat\u00e9gories Etablissements industriels Locaux professionnels Locaux affect\u00e9s \u00e0 l&rsquo;habitation P\u00e9riode Remove filters TA Versailles, 26 avril 2024, n\u00b02401022 (d\u00e9favorable) Locaux professionnels Pour contester le niveau du coefficient de localisation de 1,3, la soci\u00e9t\u00e9 requ\u00e9rante soutient que la situation des parcelles concern\u00e9es en bordure de l\u2019autoroute [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":247632,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_seopress_titles_title":"Jurisprudence fiscale : jugements des tribunaux administratifs","_seopress_titles_desc":"S\u00e9lection de jugements rendus par les tribunaux administratifs en fiscalit\u00e9 locale et fiscalit\u00e9 de l'innovation, comment\u00e9s par G.A.C. Group.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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