{"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 skt-advanced-tooltip-top 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=\"51\" data-listing-source=\"posts\" data-listing-id=\"265446\" data-query-id=\"\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-451414\" data-post-id=\"451414\"  >\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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Toulouse,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >30 October 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02301762<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div><\/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=\"http:\/\/justice.pappers.fr\/decision\/2e4e936747e9194279e9d039c25ca8d031b995c3?q=Tribunal+administratif+de+Toulouse,+5%C3%A8me+Chambre,+30+octobre+2025,+2301762\" 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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>L\u2019Administration fait valoir que le local-type propos\u00e9 par la requ\u00e9rante a \u00e9t\u00e9, depuis son inscription r\u00e9guli\u00e8re au proc\u00e8s-verbal des op\u00e9rations de r\u00e9vision fonci\u00e8re de la commune d\u2019Onet-le-Ch\u00e2teau, enti\u00e8rement restructur\u00e9 et que, dans ces conditions, ce local-type ne peut \u00eatre regard\u00e9 comme pertinent pour l\u2019\u00e9valuation par comparaison de la valeur locative du local en cause. Ce motif n\u2019\u00e9tant pas au nombre de ceux oppos\u00e9s par l\u2019Administration pour rejeter la r\u00e9clamation de la requ\u00e9rante, elle doit \u00eatre regard\u00e9 ce faisant comme ayant sollicit\u00e9 une substitution de motif. La soci\u00e9t\u00e9 a \u00e9t\u00e9 mise \u00e0 m\u00eame de pr\u00e9senter ses observations sur cette demande de substitution. Il r\u00e9sulte de l\u2019instruction, comme le fait valoir l\u2019Administration fiscale, que le local-type n\u00b0 28 propos\u00e9 par la requ\u00e9rante a \u00e9t\u00e9, depuis son inscription r\u00e9guli\u00e8re au proc\u00e8s-verbal des op\u00e9rations de r\u00e9vision fonci\u00e8re de la commune d\u2019Onet-le-Ch\u00e2teau et ant\u00e9rieurement aux ann\u00e9es d\u2019imposition en litige, scind\u00e9 en cinq locaux distincts, r\u00e9f\u00e9renc\u00e9s sous les invariants 1760201478, 1760203881, 1760203882, 1760203883 et 1760215423, pr\u00e9sentant respectivement une superficie de 368, 280, 144, 672 et 150 m\u00b2, et que ces locaux h\u00e9bergent des activit\u00e9s diff\u00e9rentes. Ainsi, le local-type propos\u00e9 par la requ\u00e9rante a \u00e9t\u00e9 enti\u00e8rement restructur\u00e9 et a chang\u00e9 de consistance et d\u2019affectation, de sorte qu\u2019il ne peut \u00eatre retenu comme terme de comparaison pertinent pour \u00e9valuer la valeur locative de l\u2019immeuble en cause. D\u00e8s lors, l\u2019Administration aurait rejet\u00e9 sa r\u00e9clamation si elle s\u2019\u00e9tait fond\u00e9e initialement sur ce nouveau motif, reposant sur la situation existant lors des ann\u00e9es d\u2019imposition litigieuses. Par suite, il y a lieu de faire droit \u00e0 la demande de substitution de motif formul\u00e9e par l\u2019Administration, qui n\u2019a pas pour effet de priver la soci\u00e9t\u00e9 d\u2019une garantie.<\/p>\n<\/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<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-451408\" data-post-id=\"451408\"  >\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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Amiens,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >22 October 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02405042<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div><\/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\/ff77f33d28968dec48f5728c1aba0a8ae10aac6f?q=Tribunal+administratif+d%27Amiens,+22+octobre+2025,+2405042\" 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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>Si la soci\u00e9t\u00e9 requ\u00e9rante soutient que les surfaces \u00e0 usage de voirie de son parc de stationnement doivent, \u00e0 hauteur d\u2019une surface de 3 402 m\u00b2 sur une parcelle d\u2019une surface totale de 8 690 m\u00b2, se voir appliquer un coefficient att\u00e9nuateur de 0,2, il n\u2019y a pas lieu d\u2019attribuer \u00e0 ces parties d\u2019immeuble une valeur r\u00e9duite d\u2019utilisation, l\u2019ensemble des sols et terrains, qui font partie du m\u00eame groupement topographique et \u00e9tant normalement destin\u00e9s \u00e0 \u00eatre utilis\u00e9s par un m\u00eame occupant ayant pu conduire l\u2019Administration \u00e0 consid\u00e9rer qu\u2019il s\u2019y exer\u00e7ait l\u2019activit\u00e9 principale justifiant l\u2019application du bar\u00e8me de la cat\u00e9gorie DEP1 sans abattement pour les espaces de circulation dont il n\u2019est pas \u00e9tabli qu\u2019ils auraient eu une valeur d\u2019utilisation r\u00e9duite par rapport \u00e0 l\u2019affectation principale dont l\u2019acc\u00e8s ne peut s\u2019effectuer que par les voies litigieuses, celles-ci constituant en effet un \u00e9l\u00e9ment directement n\u00e9cessaire \u00e0 l\u2019activit\u00e9 de l\u2019entreprise utilisatrice.<\/p>\n<\/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<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-451404\" data-post-id=\"451404\"  >\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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA La R\u00e9union,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >21 October 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02400484<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div><\/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\/0878b7b39374414677fec698ca732ac78d2c6dad?q=Tribunal+administratif+de+la+R%C3%A9union,+21+octobre+2025,+2400484\" 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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>L\u2019immeuble en litige, occup\u00e9 par un magasin de canap\u00e9s jusqu\u2019au d\u00e9c\u00e8s du g\u00e9rant le 10 juillet 2021, a \u00e9t\u00e9 acquis le 18 novembre suivant par la soci\u00e9t\u00e9 requ\u00e9rante. Si celle-ci fait valoir, sans \u00eatre contredite sur ce point, qu\u2019elle avait elle-m\u00eame l\u2019intention d\u2019utiliser l\u2019immeuble \u00e0 des fins commerciales, il ressort de l\u2019acte de vente qu\u2019inform\u00e9e de l\u2019\u00e9tat de l\u2019immeuble, en particulier de l\u2019\u00e9tat du b\u00e9ton o\u00f9 la pr\u00e9sence de termites avait \u00e9t\u00e9 d\u00e9cel\u00e9e, elle s\u2019est engag\u00e9e \u00e0 faire proc\u00e9der \u00e0 d\u2019importants travaux de r\u00e9novation, construction d\u2019une toiture de 600 m\u00b2, cr\u00e9ation d\u2019une superficie de 300 m\u00b2, installation de sanitaires, d\u2019ascenseurs et de 100 m\u00b2 de baies vitr\u00e9es et r\u00e9fection int\u00e9grale des installations \u00e9lectriques, conduisant \u00e0 la production d\u2019un immeuble neuf au sens du 2\u00b0 du 2 de l\u2019article 257 du CGI dans le d\u00e9lai de quatre ans. Il ressort du devis du 8 novembre 2023 que ces travaux, qui doivent d\u2019ailleurs apporter \u00e0 l\u2019immeuble une plus-value appr\u00e9ciable, ont pour objet l\u2019am\u00e9nagement de quatre appartements. Lesdits travaux, pr\u00e9visibles au moment de l\u2019acquisition du bien, ne peuvent, dans les circonstances de l\u2019affaire, \u00eatre regard\u00e9s comme ayant entra\u00een\u00e9 une vacance ind\u00e9pendante de la volont\u00e9 du propri\u00e9taire au sens du I de l\u2019article 1389 du CGI. La circonstance que, dans le d\u00e9lai de quatre ans envisag\u00e9 pour ces travaux, le rapport d\u2019un bureau d\u2019\u00e9tudes d\u00e9pos\u00e9 en ao\u00fbt 2023 a pr\u00e9cis\u00e9 les dangers pour le public de la superstructure en b\u00e9ton, est \u00e0 cet \u00e9gard sans incidence.<\/p>\n<\/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<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-451401\" data-post-id=\"451401\"  >\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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Paris,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >15 October 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02417946<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div><\/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\/db08ae330b7bc916fab75843101454cbfaf20df5?q=Tribunal+administratif+de+Paris,+3%C3%A8me+Chambre,+15+octobre+2025,+2417946\" 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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>La soci\u00e9t\u00e9 requ\u00e9rante soutient que le local en litige, impos\u00e9 dans la cat\u00e9gorie 2 du sous-groupe II, aurait d\u00fb \u00eatre impos\u00e9 sur la base de la cat\u00e9gorie 3 de ce m\u00eame sous-groupe. Elle indique que ce local, utilis\u00e9 par l\u2019occupant en vue d\u2019y r\u00e9aliser des prestations de service \u00e0 caract\u00e8re commercial consistant en la mise \u00e0 disposition de bureaux, d\u2019espaces de travail et d\u2019espaces communs sp\u00e9cialement am\u00e9nag\u00e9s pour recevoir ses clients (coworking), pr\u00e9sente un am\u00e9nagement sp\u00e9cifique caract\u00e9ris\u00e9 par une \u00ab surrepr\u00e9sentation des espaces communs \u00bb tels que des tisanerie, salle mamans, salle de bien \u00eatre, espaces d\u00e9tente, espace \u00e9v\u00e8nementiel, barista. Il r\u00e9sulte toutefois de l\u2019instruction qu\u2019elle ne justifie, par aucune pi\u00e8ce, des am\u00e9nagements sp\u00e9cifiques de ce local au 1er janvier 2022 et au 1er janvier 2023. Elle n\u2019est par suite pas fond\u00e9e \u00e0 soutenir que c\u2019est \u00e0 tort que l\u2019Administration a impos\u00e9 ce bien dans la cat\u00e9gorie 2 du sous-groupe II au titre des ann\u00e9es 2022 et 2023. En second lieu, la requ\u00e9rante soutient que les sanitaires et vestiaires, les circulations et issues de secours, les ateliers, archives et r\u00e9serves, les locaux sociaux, les locaux techniques et les PC s\u00e9curit\u00e9, les r\u00e9serves, caves et circulations en sous-sol ont une valeur d\u2019utilisation r\u00e9duite et doivent se voir appliquer un coefficient \u00e9gal \u00e0 0,5 en application des dispositions de l\u2019article 324 Z de l\u2019Annexe III au CGI. Toutefois, elle ne verse aucune pi\u00e8ce de nature \u00e0 \u00e9tablir la consistance, l\u2019emplacement ainsi que l\u2019utilisation des surfaces litigieuses permettant au juge d\u2019appr\u00e9cier la l\u00e9galit\u00e9 du coefficient de pond\u00e9ration qui leur a \u00e9t\u00e9 appliqu\u00e9.<\/p>\n<\/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<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-451396\" data-post-id=\"451396\"  >\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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Grenoble,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >14 October 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02304641<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div><\/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\/df4096c5332834b9f75b095333c35be7f5e1d0b6?q=Tribunal+administratif+de+Grenoble,+14+octobre+2025,+2304641\" 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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>Il r\u00e9sulte de l\u2019instruction qu\u2019en l\u2019absence de local-type comparable pouvant \u00eatre retenu sur la commune de Bassens, l\u2019\u00e9valuation par comparaison de l\u2019hypermarch\u00e9 en litige, d\u2019une surface pond\u00e9r\u00e9e de 9 592 m\u00b2 \u00e0 la date d\u2019\u00e9tablissement du proc\u00e8s-verbal des \u00e9valuations des valeurs locatives dites de 1970, situ\u00e9 g\u00e9ographiquement \u00e0 proximit\u00e9 imm\u00e9diate de la commune de Chamb\u00e9ry \u00e0 trois kilom\u00e8tres de son centre-ville, les deux communes \u00e9tant limitrophes, accessible par transports en commun, et sur un axe majeur de d\u00e9placement, conduisant aux stations de ski savoyardes tr\u00e8s fr\u00e9quent\u00e9es qui draine une client\u00e8le de passage, mais \u00e9tant \u00e9galement accessible depuis l\u2019autoroute A43 en direction d\u2019Albertville et de Turin et reliant la ville de Chamb\u00e9ry \u00e0 Grenoble, b\u00e9n\u00e9ficie d\u2019une forte attractivit\u00e9 tant du point de vue local que touristique. L\u2019Administration fiscale a retenu \u00e0 titre de comparaison le local-type C n\u00b0 11 inscrit au proc\u00e8s-verbal 6670 ME de la commune de Villefranche-sur-Sa\u00f4ne qui correspond \u00e0 un magasin de vente en grande surface, et non un petit supermarch\u00e9 de quartier au sein d\u2019une petite commune isol\u00e9e comme le soutient \u00e0 tort la soci\u00e9t\u00e9 requ\u00e9rante. Il accueille une activit\u00e9 similaire \u00e0 celle du local \u00e0 \u00e9valuer. D\u2019une surface pond\u00e9r\u00e9e de 2 747 m\u00b2, certes moindre que celle de l\u2019hypermarch\u00e9 en litige, \u00e9valu\u00e9 par bail \u00e0 une valeur unitaire de 16,31 euros le m\u00b2, il est situ\u00e9 sur la commune de Villefranche-sur-Sa\u00f4ne dont la population est selon les donn\u00e9es INSEE (36 000 habitants) sup\u00e9rieure \u00e0 celle de Bassens (4 625 habitants), et \u00e0 proximit\u00e9 de l\u2019autoroute A6 sur l\u2019axe Lyon-Paris. Cette situation traduit un potentiel \u00e9conomique comparable \u00e0 celui de l\u2019hypermarch\u00e9 de Bassens, nonobstant la diff\u00e9rence de superficie, ce qui n\u2019est pas le cas du local-type n\u00b0 18 figurant au proc\u00e8s-verbal ME de la commune de Barberey-Saint-Sulpice dans l\u2019Aube, propos\u00e9 par la requ\u00e9rante, initialement exploit\u00e9 sous l\u2019enseigne Mammouth et \u00e0 la date des imposition litigieuses sous l\u2019enseigne G\u00e9ant Casino, dont l\u2019implantation \u00e0 distance de la ville de Troyes, sur une commune dont la population est limit\u00e9e \u00e0 moins de 1 500 habitants, et dont le nombre de logements, de m\u00e9nages et d\u2019emplois, selon les donn\u00e9es du comparateur INSEE, ne pr\u00e9sente ni le m\u00eame potentiel \u00e9conomique et de client\u00e8le potentielle, ni le m\u00eame attrait commercial que le local-type de Villefranche-sur-Sa\u00f4ne dont l\u2019attractivit\u00e9 commerciale est nettement sup\u00e9rieure. La substitution r\u00e9clam\u00e9e par la requ\u00e9rante de ce local-type appara\u00eet, pour ces motifs, inopportune. Il r\u00e9sulte ainsi de l\u2019instruction que le local-type retenu par l\u2019Administration fiscale, eu \u00e9gard \u00e0 sa situation, son implantation au sein d\u2019une zone \u00e9conomique et d\u2019emploi dynamique comparable \u00e0 celle du local en litige en p\u00e9riph\u00e9rie imm\u00e9diate de l\u2019agglom\u00e9ration de Chamb\u00e9ry, est appropri\u00e9 pour servir de termes de comparaison \u00e0 l\u2019\u00e9valuation de celui-ci.<\/p>\n<\/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<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-451393\" data-post-id=\"451393\"  >\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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Grenoble,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >10 October 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02303231<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div><\/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\/06432d24bcc356a58fd1b72f5fe01ed9d2362d82?q=Tribunal+administratif+de+Grenoble,+10+octobre+2025,+2303231\" 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 skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top 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__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>La soci\u00e9t\u00e9 requ\u00e9rante ne saurait soutenir que la superficie de 31 m\u00b2, correspondant aux sanitaires, couloir, salle de repas et archives qui, en termes de valeur d\u2019utilisation, font partie int\u00e9grante des locaux professionnels \u00e0 usage de bureaux en cause, justifierait, pour la d\u00e9termination de la valeur locative de ceux-ci, l\u2019application du coefficient de minoration de 0,5 pr\u00e9vu, pour les surfaces couvertes, \u00e0 l\u2019article 324 Z de l\u2019Annexe III au CGI. Dans ces conditions, la valeur d\u2019utilisation de cette partie ne saurait \u00eatre regard\u00e9e comme \u00e9tant plus faible que celle de la partie bureaux, correspondant \u00e0 l\u2019affectation principale des locaux, au regard du loyer que pourrait procurer le bien dans son ensemble, s\u2019il \u00e9tait lou\u00e9. Par suite, c\u2019est \u00e0 bon droit que l\u2019Administration fiscale a inclus cette superficie de 31 m\u00b2 \u00e0 la surface pond\u00e9r\u00e9e pour la d\u00e9termination de la valeur locative des locaux professionnels de la requ\u00e9rante.<\/p>\n<\/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<\/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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