{"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":"2024-09-26T12:41:49","modified_gmt":"2024-09-26T10:41:49","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 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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=\"61\" data-listing-source=\"posts\" data-listing-id=\"265446\" data-query-id=\"\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-480889 elementor-dcss-127375558570129744\" data-post-id=\"480889\"  >\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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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 Paris,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\" >27 February 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\u00b02317329<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\/341f2986bb3e0d2a48ee29aef22675cfafd7b561?q=Tribunal+administratif+de+Paris,+2%C3%A8me+Chambre,+27+f%C3%A9vrier+2026,+2317329\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field\" 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>La soci\u00e9t\u00e9 requ\u00e9rante soutient que l\u2019ensemble immobilier objet du litige ne constituait plus un immeuble b\u00e2ti au sens de l\u2019article 1380 du CGI aux 1er janvier 2022 et 2023, d\u00e8s lors que des travaux d\u2019ampleur conduits \u00e0 compter de 2020 affectaient le gros \u0153uvre et le rendaient impropre \u00e0 toute utilisation. Toutefois, il r\u00e9sulte de l\u2019instruction, et notamment du permis de construire du 1er mai 2020, que les travaux ont consist\u00e9 en une restructuration des locaux \u00e0 usage de commerce et bureau, des niveaux R-2 au R+1, entra\u00eenant la d\u00e9molition partielle de plancher, poteaux et murs porteurs pour reconstruction, ainsi que des reprises structurelles dans les parcs de stationnement aux sous-sols et la modification des fa\u00e7ades RDC et R+1, sans que ces travaux ne se traduisent par un accroissement significatif des surfaces utilisables ou du volume de la construction. Le constat d\u2019huissier du 5 janvier 2022, assorti de photographies, qui, en tout \u00e9tat de cause, n\u2019est pas de nature \u00e0 justifier de l\u2019\u00e9tat des locaux au 1er janvier 2023, fait \u00e9tat de travaux effectivement substantiels, mais qui n\u2019ont pas, pour autant, affect\u00e9 le gros \u0153uvre d\u2019une mani\u00e8re telle que l\u2019immeuble aurait \u00e9t\u00e9 rendu impropre \u00e0 toute utilisation d\u00e8s lors, notamment, que les murs et fa\u00e7ades du b\u00e2timent n\u2019ont pas \u00e9t\u00e9 d\u00e9molis et que les travaux n\u2019ont concern\u00e9 qu\u2019une partie du b\u00e2timent, les \u00e9tages R+2 \u00e0 R+5 \u00e9tant rest\u00e9s intacts. Si le constat d\u2019huissier fait \u00e9tat de l\u2019absence de rev\u00eatement, d\u2019\u00e9quipements, des planchers et de cloisons des niveaux R-1 \u00e0 R+1, il certifie n\u00e9anmoins la pr\u00e9sence des murs et plafonds bruts de b\u00e9ton ainsi que des piliers de sout\u00e8nement maintenant la structure du b\u00e2timent. Ainsi, les \u00e9l\u00e9ments structurels et porteurs de l\u2019immeuble n\u2019ont pas \u00e9t\u00e9 substantiellement affect\u00e9s. D\u00e8s lors, bien qu\u2019il ait \u00e9t\u00e9 inutilisable pendant la dur\u00e9e des travaux, l\u2019ensemble immobilier est demeur\u00e9 une propri\u00e9t\u00e9 b\u00e2tie au sens et pour l\u2019application des dispositions de l\u2019article 1380 du CGI. Par ailleurs, la soci\u00e9t\u00e9 requ\u00e9rante soutient que, dans l\u2019hypoth\u00e8se o\u00f9 l\u2019immeuble en litige serait consid\u00e9r\u00e9 comme n\u2019\u00e9tant pas impropre \u00e0 toute utilisation, un changement de cat\u00e9gorie d\u2019imposition doit \u00eatre effectu\u00e9 pour les parties concern\u00e9es par les travaux. Elle demande \u00e0 ce que l\u2019immeuble, qui appartient \u00e0 la cat\u00e9gorie des bureaux, soit reclass\u00e9 dans la cat\u00e9gorie des d\u00e9p\u00f4ts couverts. Toutefois, si la soci\u00e9t\u00e9 requ\u00e9rante invoque un changement de consistance des locaux, inh\u00e9rent \u00e0 l\u2019ampleur des travaux entrepris, cette circonstance ne peut \u00eatre regard\u00e9e comme ayant entra\u00een\u00e9 un changement de consistance ou d\u2019affectation, aux 1er janvier 2022 et 2023, au sens et pour l\u2019application des dispositions de l\u2019article 1517 du CGI, d\u00e8s lors que les locaux en litige n\u2019ont pas \u00e9t\u00e9 rendus disponibles pour un autre usage, alors m\u00eame que leur activit\u00e9 habituelle n\u2019a \u00e9t\u00e9 interrompue que pour la dur\u00e9e des travaux. De m\u00eame, la modification temporaire de locaux due \u00e0 la r\u00e9alisation de travaux ne peut \u00eatre regard\u00e9e comme constituant un changement de caract\u00e9ristiques physiques au sens et pour l\u2019application de l\u2019article 1517 pr\u00e9cit\u00e9. Enfin, en vertu de l\u2019article 1415 du CGI, la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties est \u00e9tablie pour l\u2019ann\u00e9e enti\u00e8re d\u2019apr\u00e8s les faits existants au 1er janvier de l\u2019ann\u00e9e de l\u2019imposition, et il y a lieu d\u2019observer qu\u2019en l\u2019esp\u00e8ce, les travaux n\u2019\u00e9taient pas achev\u00e9s aux 1er janvier des ann\u00e9es d\u2019imposition en litige. Dans ces conditions, les conclusions tendant \u00e0 la r\u00e9duction partielle de la cotisation de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties ne peuvent qu\u2019\u00eatre rejet\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-480897 elementor-dcss-127375558620822128\" data-post-id=\"480897\"  >\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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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 Paris,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\" >25 February 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\u00b02403349<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\/e792e50a8578dc8510ea3b69c3c4f733509ec45d?q=Tribunal+administratif+de+Paris,+1%C3%A8re+Chambre,+25+f%C3%A9vrier+2026,+2403349\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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 affect\u00e9s \u00e0 l'habitation<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field\" 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>Le requ\u00e9rant fait valoir que la r\u00e9duction de 30 % de la taxe fonci\u00e8re sollicit\u00e9e au titre des ann\u00e9es 2023 et 2024 est justifi\u00e9e par le changement d\u2019environnement qu\u2019a connu l\u2019immeuble en litige, tenant \u00e0 la d\u00e9gradation sensible de sa situation, li\u00e9e \u00e0 la pr\u00e9sence permanente d\u2019un individu assis au coin de la rue situ\u00e9e en bas de l\u2019immeuble, \u00e0 l\u2019usage des parkings de livraisons situ\u00e9s devant ce dernier par des livreurs de repas \u00e0 domicile et \u00e0 la salet\u00e9 de la rue. Toutefois, si le requ\u00e9rant produit \u00e0 l\u2019appui de ses \u00e9critures des photographies, celles-ci, au demeurant non dat\u00e9es, ne sauraient suffire \u00e0 \u00e9tablir que l\u2019immeuble en litige a connu, par rapport aux ann\u00e9es pr\u00e9c\u00e9dant celles en litige, une d\u00e9gradation de son environnement \u00e0 prendre en compte pour la mise \u00e0 jour de la valeur locative de l\u2019immeuble au titre des ann\u00e9es 2023 et 2024. En outre, il ne r\u00e9sulte pas de l\u2019instruction que la circonstance qu\u2019un bien immobilier voisin de celui en cause ne trouverait pas de locataire serait directement li\u00e9e au changement d\u2019environnement all\u00e9gu\u00e9. Par cons\u00e9quent, en l\u2019absence de caract\u00e9risation d\u2019un changement d\u2019environnement au sens de l\u2019article 1517 du CGI, l\u2019Administration a pu valablement refuser de faire droit aux demandes de r\u00e9duction pr\u00e9sent\u00e9es par le requ\u00e9rant.<\/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-480886 elementor-dcss-127375558653214576\" data-post-id=\"480886\"  >\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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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 Paris,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\" >25 February 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\u00b02415635<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\/73fe286fea2284ee354f76ffa258c29b752ac330?q=Tribunal+administratif+de+Paris,+1%C3%A8re+Chambre,+25+f%C3%A9vrier+2026,+2415635\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field\" 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 l\u2019Administration s\u2019appuie, dans son m\u00e9moire en d\u00e9fense, sur le changement d\u2019affectation des locaux en se r\u00e9f\u00e9rant \u00e0 des \u00e9tages de l\u2019immeuble non concern\u00e9s par les taxes en cause, il r\u00e9sulte de l\u2019instruction qu\u2019elle s\u2019est fond\u00e9e, dans sa d\u00e9cision de rejet de la r\u00e9clamation pr\u00e9alable, sur le changement de consistance des locaux post\u00e9rieur \u00e0 2017 r\u00e9sidant dans la fusion des surfaces dont la soci\u00e9t\u00e9 requ\u00e9rante a fait \u00e9tat dans sa r\u00e9clamation pr\u00e9alable relative aux impositions des ann\u00e9es 2021 et 2022. Or, il r\u00e9sulte de l\u2019instruction que le vendeur de l\u2019immeuble acquis le 30 novembre 2020 a, ainsi que le d\u00e9montre l\u2019acte de vente produit \u00e0 l\u2019instance, supprim\u00e9 les cloisons int\u00e9rieures et r\u00e9uni certains lots de copropri\u00e9t\u00e9, transformation que, contrairement \u00e0 ce que soutient la requ\u00e9rante, l\u2019Administration a pu, \u00e0 bon droit, regarder comme constitutive d\u2019une restructuration par r\u00e9union de locaux pr\u00e9existants et non comme une simple modification dans la r\u00e9partition des surfaces. Il s\u2019ensuit que l\u2019immeuble en litige ayant subi apr\u00e8s le 1er janvier 2017 un changement de consistance, l\u2019Administration a valablement refus\u00e9 de faire application des dispositifs dits de planchonnement de lissage pr\u00e9vus aux articles 1518 A quinquies et 1518 E du CGI.<\/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-480864 elementor-dcss-127375558684536320\" data-post-id=\"480864\"  >\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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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 Nantes,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\" >12 February 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\u00b02101856<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\/bdf3a64ef34295441f4772a354b7f552fa52576b?q=Tribunal+administratif+de+Nantes,+4%C3%A8me+Chambre,+12+f%C3%A9vrier+2026,+2101856\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field\" 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, par une d\u00e9cision du 26 ao\u00fbt 2021, l\u2019Administration fiscale a exclu de la base imposable \u00e0 la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties l\u2019ensemble des immobilisations que la soci\u00e9t\u00e9 requ\u00e9rante pr\u00e9sente comme des biens et mat\u00e9riels d\u2019exploitation sp\u00e9cifiquement adapt\u00e9s \u00e0 son activit\u00e9 de production, \u00e0 l\u2019exception de sept d\u2019entre elles au motif que les intitul\u00e9s \u00ab G39 Salsa lot \u00e9lectricit\u00e9 &#8211; fluides \u00bb, \u00ab tranch\u00e9e alimentation tourniquet \u00bb, \u00ab am\u00e9nagement site et s\u00e9curisation parking \u00bb, \u00ab tourniquet site r\u00e9alit\u00e9 virtuelle \u00bb, \u00ab tourniquet CIRV \u00bb, \u00ab implantation tourniquet pi\u00e9tons \u00bb et \u00ab contr\u00f4le d\u2019acc\u00e8s vestiaires \u00bb ne permettent pas, \u00e0 eux seuls, de justifier qu\u2019ils constitueraient des biens d\u2019\u00e9quipement sp\u00e9cialis\u00e9s d\u00e9di\u00e9s \u00e0 son activit\u00e9 de production. Faute de produire des \u00e9l\u00e9ments de nature \u00e0 \u00e9tablir que la pr\u00e9sence de ces biens serait rendue n\u00e9cessaire par l\u2019exercice de son activit\u00e9 industrielle, alors que la plupart de ces libell\u00e9s mentionnent des \u00e9quipements des parties communes, la requ\u00e9rante ne remet pas s\u00e9rieusement en cause la d\u00e9cision du Service d\u2019inclure ces sept immobilisations restant en litige dans la valeur locative fonci\u00e8re de son site. Par suite, le moyen doit \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-480883 elementor-dcss-127375558717268256\" data-post-id=\"480883\"  >\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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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 Limoges,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\" >10 February 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\u00b02500034<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\/eefea1a853d2e871c8499b7c5274a0ce121c08e8?q=Tribunal+administratif+de+Limoges,+10+f%C3%A9vrier+2026,+2500034\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field\" 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 ne conteste pas le classement du b\u00e2timent litigieux dans le sous-groupe \u00ab lieux de d\u00e9p\u00f4t ou de stockage et parcs de stationnement \u00bb et dans la cat\u00e9gorie \u00ab lieux de d\u00e9p\u00f4t couverts \u00bb (DEP 2), elle soutient qu\u2019au regard de son potentiel commercial tr\u00e8s faible, sa consistance aurait d\u00fb conduire l\u2019Administration fiscale \u00e0 le classer en P2 \u00ab surface des parties secondaires couvertes \u00bb et non en P1 comme surface principale. Il r\u00e9sulte de l\u2019instruction, comme le souligne l\u2019Administration fiscale en d\u00e9fense, que le b\u00e2timent litigieux conserve les \u00e9l\u00e9ments essentiels \u00e0 sa stabilit\u00e9, n\u2019est pas impropre \u00e0 toute utilisation et permet un lieu de stockage couvert. Il doit ainsi \u00eatre regard\u00e9 comme une seule et m\u00eame surface destin\u00e9e principalement et dans l\u2019imm\u00e9diat au d\u00e9p\u00f4t ou au stockage, activit\u00e9 essentielle, et par cons\u00e9quent \u00eatre class\u00e9 en zone principale P1. Dans ces conditions, la requ\u00e9rante n\u2019est pas fond\u00e9e \u00e0 solliciter l\u2019application d\u2019un coefficient de pond\u00e9ration de 0,5 pour le calcul de la valeur locative de ce b\u00e2timent.<\/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-480881 elementor-dcss-127375558780909920\" data-post-id=\"480881\"  >\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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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 Limoges,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\" >5 February 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\u00b02401092<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field\" 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\/3a83814bb122bec97bb4df3f25e04642269e1257?q=Tribunal+administratif+de+Limoges,+1%C3%A8re+Chambre,+5+f%C3%A9vrier+2026,+2401092\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field\" 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=\"jet-listing-dynamic-field-optimized-dom elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field\" 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, notamment du proc\u00e8s-verbal de constat d\u2019huissier du 2 novembre 2022, qu\u2019\u00e0 cette date, la SAS A\u2026 n\u2019exploitait plus la parcelle cadastr\u00e9e n\u00b0 33 pour les besoins de son activit\u00e9 d\u00e8s lors qu\u2019aucun v\u00e9hicule hors d\u2019usage ou autre ferraille diverse n\u2019y est entrepos\u00e9 et que son sol ne pr\u00e9sentait plus de trace substantielle de circulation. Si, dans son plan de masse, le g\u00e9om\u00e8tre-expert requis par la soci\u00e9t\u00e9 requ\u00e9rante identifie la parcelle comme \u00ab zone de stockage \u00bb \u00e0 l\u2019instar de la parcelle n\u00b0 32, son plan de r\u00e9partition des surfaces exploit\u00e9es du 14 novembre 2022 confirme son inutilisation. Par cons\u00e9quent, la parcelle n\u00b0 33 n\u2019\u00e9tait pas, au 1er janvier 2023, employ\u00e9e \u00e0 un usage commercial au sens des dispositions du 5\u00b0 de l\u2019article 1381 du CGI. Par suite, c\u2019est \u00e0 tort que l\u2019Administration fiscale a inclus la surface correspondante \u00e0 la parcelle dans l\u2019assiette de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties. Par ailleurs, le constat d\u2019huissier et le plan du g\u00e9om\u00e8tre cit\u00e9s ci-avant montrent tous deux qu\u2019en novembre 2022, seule une partie de la parcelle n\u00b0 32 demeurait utilis\u00e9e pour l\u2019activit\u00e9 professionnelle, \u00e0 savoir une surface de 1 086 m\u00b2 situ\u00e9e \u00e0 son extr\u00e9mit\u00e9 droite. Si la soci\u00e9t\u00e9 requ\u00e9rante d\u00e9montre que les lieux b\u00e9n\u00e9ficient depuis le rachat du fonds de commerce au d\u00e9but de l\u2019ann\u00e9e 2018 de la SAS A\u2026. d\u2019une dynamique de r\u00e9duction de l\u2019espace utilis\u00e9 pour les besoins de son activit\u00e9 professionnelle, celle-ci demeure lente au regard des pi\u00e8ces vers\u00e9es \u00e0 l\u2019instruction puisque la lib\u00e9ration de la parcelle n\u00b0 33 s\u2019est \u00e9tal\u00e9e sur presque cinq ann\u00e9es. Cette lenteur ne permet pas de consid\u00e9rer comme plausible la possibilit\u00e9 que la surface utilis\u00e9e de 1 086 m\u00b2 de la parcelle cadastr\u00e9e n\u00b0 32 ait \u00e9t\u00e9 lib\u00e9r\u00e9e de cette occupation entre le 14 novembre 2022 et le 1er janvier 2023, soit en un mois et demi. Par cons\u00e9quent, il y a lieu de consid\u00e9rer que cette surface de la parcelle cadastr\u00e9e n\u00b0 32 \u00e9tait employ\u00e9e \u00e0 un usage commercial \u00e0 la date du 1er janvier 2023 au sens des dispositions du 5\u00b0 de l\u2019article 1381 du CGI. Toutefois, ainsi qu\u2019il a \u00e9t\u00e9 dit, cette surface ne repr\u00e9sente qu\u2019une partie de cette parcelle qui s\u2019\u00e9tend sur 5 931 m\u00b2. Il r\u00e9sulte de l\u2019instruction, notamment du proc\u00e8s-verbal de constat d\u2019huissier pr\u00e9cit\u00e9, que le reste de la parcelle, soit 4 845 m\u00b2, n\u2019est plus utilis\u00e9 \u00e0 la date du 2 novembre 2022, par la SAS A\u2026 pour les besoins de son activit\u00e9, ce qui a \u00e9t\u00e9 confirm\u00e9 au cours des op\u00e9rations d\u2019expertise qui se sont d\u00e9roul\u00e9es le 27 novembre 2023. Ainsi, cette surface de 4 845 m\u00b2 n\u2019\u00e9tait pas employ\u00e9e \u00e0 un usage commercial \u00e0 la date du 1er janvier 2023 au sens des dispositions du 5\u00b0 de l\u2019article 1381 du CGI. Par suite, c\u2019est \u00e0 tort que l\u2019Administration fiscale a inclus cette surface dans l\u2019assiette 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><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 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