{"id":265463,"date":"2024-09-24T18:41:11","date_gmt":"2024-09-24T16:41:11","guid":{"rendered":"https:\/\/group-gac.com\/?page_id=265463"},"modified":"2026-08-05T09:57:15","modified_gmt":"2026-08-05T07:57:15","slug":"selection-jugements-tribunaux-administratifs","status":"publish","type":"page","link":"https:\/\/group-gac.com\/en\/selection-of-administrative-court-rulings-2\/","title":{"rendered":"Selection of administrative court rulings"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"265463\" class=\"elementor elementor-265463\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c7ee5 e-flex e-con-boxed e-con e-parent\" data-id=\"e1c7ee5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e397643 e-con-full header-text-background e-flex e-con e-child\" data-id=\"e397643\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da4c87b elementor-widget elementor-widget-heading\" data-id=\"da4c87b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">S\u00e9lection de jugements rendus par les Tribunaux administratifs<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ba7960 e-con-full e-flex e-con e-parent\" data-id=\"1ba7960\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5555b72 elementor-widget elementor-widget-jet-smart-filters-radio\" data-id=\"5555b72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-smart-filters-radio.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-smart-filters-radio jet-filter \" data-indexer-rule=\"show\" data-show-counter=\"\" data-change-counter=\"always\"><div class=\"jet-radio-list\" data-query-type=\"meta_query\" data-query-var=\"categorie_jugement\" data-smart-filter=\"radio\" data-filter-id=\"265508\" data-apply-type=\"mixed\" data-content-provider=\"jet-engine\" data-additional-providers=\"\" data-query-id=\"jugement-filter\" data-active-label=\"\" data-layout-options=\"{&quot;show_label&quot;:&quot;&quot;,&quot;display_options&quot;:{&quot;show_items_label&quot;:false,&quot;show_decorator&quot;:false,&quot;filter_image_size&quot;:&quot;full&quot;,&quot;show_counter&quot;:false}}\" data-query-var-suffix=\"\" data-apply-on=\"value\" data-can-deselect=\"1\"><form class=\"jet-radio-list-wrapper\"><fieldset><legend style=\"display:none;\">Jugements &#8211; Cat\u00e9gories<\/legend><div class=\"jet-radio-list__row jet-filter-row\">\n\t\t<label class=\"jet-radio-list__item\" tabindex=\"0\">\n\t\t<input\n\t\t\ttype=\"radio\"\n\t\t\tclass=\"jet-radio-list__input\"\n\t\t\tname=\"categorie_jugement\"\n\t\t\tvalue=\"Etablissements industriels\"\n\t\t\tdata-label=\"Etablissements industriels\"\n\t\t\t\t\t\taria-label=\"Etablissements industriels\"\n\t\t\t\t\t>\n\t\t<div class=\"jet-radio-list__button\">\n\t\t\t\t\t\t<span class=\"jet-radio-list__label\">Etablissements industriels<\/span>\n\t\t\t\t\t<\/div>\n\t<\/label>\n<\/div>\n<div class=\"jet-radio-list__row jet-filter-row\">\n\t\t<label class=\"jet-radio-list__item\" tabindex=\"0\">\n\t\t<input\n\t\t\ttype=\"radio\"\n\t\t\tclass=\"jet-radio-list__input\"\n\t\t\tname=\"categorie_jugement\"\n\t\t\tvalue=\"Locaux professionnels\"\n\t\t\tdata-label=\"Locaux professionnels\"\n\t\t\t\t\t\taria-label=\"Locaux professionnels\"\n\t\t\t\t\t>\n\t\t<div class=\"jet-radio-list__button\">\n\t\t\t\t\t\t<span class=\"jet-radio-list__label\">Locaux professionnels<\/span>\n\t\t\t\t\t<\/div>\n\t<\/label>\n<\/div>\n<div class=\"jet-radio-list__row jet-filter-row\">\n\t\t<label class=\"jet-radio-list__item\" tabindex=\"0\">\n\t\t<input\n\t\t\ttype=\"radio\"\n\t\t\tclass=\"jet-radio-list__input\"\n\t\t\tname=\"categorie_jugement\"\n\t\t\tvalue=\"Locaux affect\u00e9s \u00e0 l&#039;habitation\"\n\t\t\tdata-label=\"Locaux affect\u00e9s \u00e0 l&#039;habitation\"\n\t\t\t\t\t\taria-label=\"Locaux affect\u00e9s \u00e0 l&#039;habitation\"\n\t\t\t\t\t>\n\t\t<div class=\"jet-radio-list__button\">\n\t\t\t\t\t\t<span class=\"jet-radio-list__label\">Locaux affect\u00e9s \u00e0 l&#039;habitation<\/span>\n\t\t\t\t\t<\/div>\n\t<\/label>\n<\/div>\n<\/fieldset><\/form><\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaeda15 elementor-widget elementor-widget-jet-smart-filters-date-period\" data-id=\"eaeda15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-smart-filters-date-period.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-smart-filters-date-period jet-filter \" data-indexer-rule=\"show\" data-show-counter=\"\" data-change-counter=\"always\"><div\n\tclass=\"jet-date-period button-icon-position-left\"\n\tdata-query-type=\"date_query\" data-query-var=\"\" data-smart-filter=\"date-period\" data-filter-id=\"265513\" data-apply-type=\"mixed\" data-content-provider=\"jet-engine\" data-additional-providers=\"\" data-query-id=\"jugement-filter\" data-active-label=\"\" data-layout-options=\"{&quot;show_label&quot;:&quot;&quot;,&quot;display_options&quot;:{&quot;show_items_label&quot;:false,&quot;show_decorator&quot;:false,&quot;filter_image_size&quot;:&quot;full&quot;,&quot;show_counter&quot;:false}}\" data-query-var-suffix=\"date\" data-apply-on=\"value\" data-period-type=\"month\">\n\t<div class=\"jet-date-period__wrapper\">\n\t\t<div\n\t\t\tclass=\"jet-date-period__prev\"\n\t\t\ttabindex=\"0\"\t\t>\n\t\t\t<svg width=\"21\" height=\"28\" viewBox=\"0 0 21 28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\t<path d=\"M18.297 4.703l-8.297 8.297 8.297 8.297c0.391 0.391 0.391 1.016 0 1.406l-2.594 2.594c-0.391 0.391-1.016 0.391-1.406 0l-11.594-11.594c-0.391-0.391-0.391-1.016 0-1.406l11.594-11.594c0.391-0.391 1.016-0.391 1.406 0l2.594 2.594c0.391 0.391 0.391 1.016 0 1.406z\"><\/path>\n<\/svg>\n\t\t<\/div>\n\t\t<div class=\"jet-date-period__datepicker date\">\n\t\t\t<div\n\t\t\t\tclass=\"jet-date-period__datepicker-button input-group-addon\"\n\t\t\t\ttabindex=\"0\"\t\t\t>\n\t\t\t\tP\u00e9riode\t\t\t\t<svg width=\"18\" height=\"28\" viewBox=\"0 0 18 28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\t<path d=\"M16.797 11.5c0 0.125-0.063 0.266-0.156 0.359l-7.281 7.281c-0.094 0.094-0.234 0.156-0.359 0.156s-0.266-0.063-0.359-0.156l-7.281-7.281c-0.094-0.094-0.156-0.234-0.156-0.359s0.063-0.266 0.156-0.359l0.781-0.781c0.094-0.094 0.219-0.156 0.359-0.156 0.125 0 0.266 0.063 0.359 0.156l6.141 6.141 6.141-6.141c0.094-0.094 0.234-0.156 0.359-0.156s0.266 0.063 0.359 0.156l0.781 0.781c0.094 0.094 0.156 0.234 0.156 0.359z\"><\/path>\n<\/svg>\n\t\t\t<\/div>\n\t\t\t<input\n\t\t\t\tclass=\"jet-date-period__datepicker-input\"\n\t\t\t\tname=\"\"\n\t\t\t\tvalue=\"\"\n\t\t\t\taria-label=\"Jugements &#8211; P\u00e9riode\"\n\t\t\t\ttype=\"hidden\"\n\t\t\t\ttabindex=\"-1\"\n\t\t\t\tdata-format=\"MM yy\"\n\t\t\t\tdata-mindate=\"2024-01-01\"\t\t\t\treadonly\n\t\t\t>\n\t\t<\/div>\n\t\t<div\n\t\t\tclass=\"jet-date-period__next\"\n\t\t\ttabindex=\"0\"\t\t>\n\t\t\t<svg width=\"19\" height=\"28\" viewBox=\"0 0 19 28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\t<path d=\"M17.297 13.703l-11.594 11.594c-0.391 0.391-1.016 0.391-1.406 0l-2.594-2.594c-0.391-0.391-0.391-1.016 0-1.406l8.297-8.297-8.297-8.297c-0.391-0.391-0.391-1.016 0-1.406l2.594-2.594c0.391-0.391 1.016-0.391 1.406 0l11.594 11.594c0.391 0.391 0.391 1.016 0 1.406z\"><\/path>\n<\/svg>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45036c7 elementor-widget-tablet__width-initial elementor-widget elementor-widget-jet-smart-filters-remove-filters hide-widget\" data-id=\"45036c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-smart-filters-remove-filters.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-smart-filters-remove-filters jet-filter\"><div class=\"jet-remove-all-filters hide\">\n\t<button\n\t\ttype=\"button\"\n\t\tclass=\"jet-remove-all-filters__button\"\n\t\tdata-content-provider=\"jet-engine\"\n\t\tdata-additional-providers=\"\"\n\t\tdata-apply-type=\"ajax\"\n\t\tdata-query-id=\"jugement-filter\"\n\t\ttabindex=\"0\"\t>\n\t\tRemove filters\t<\/button>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a1a044 e-flex e-con-boxed e-con e-parent\" data-id=\"7a1a044\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dd4fd1 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"8dd4fd1\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"jugement-filter\" data-settings=\"{&quot;columns&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-1 grid-col-tablet-1 grid-col-mobile-1 jet-listing-grid--265446\" data-queried-id=\"265463|WP_Post\" data-nav=\"{&quot;enabled&quot;:true,&quot;type&quot;:&quot;scroll&quot;,&quot;more_el&quot;:null,&quot;query&quot;:{&quot;post_status&quot;:[&quot;publish&quot;],&quot;post_type&quot;:&quot;portfolio&quot;,&quot;posts_per_page&quot;:&quot;6&quot;,&quot;paged&quot;:&quot;1&quot;,&quot;ignore_sticky_posts&quot;:&quot;1&quot;,&quot;tax_query&quot;:[{&quot;taxonomy&quot;:&quot;portfolio_category&quot;,&quot;field&quot;:&quot;name&quot;,&quot;terms&quot;:[&quot;Jugement&quot;],&quot;operator&quot;:&quot;IN&quot;}],&quot;suppress_filters&quot;:false,&quot;jet_smart_filters&quot;:&quot;jet-engine\\\/jugement-filter&quot;,&quot;allowed_query_ids&quot;:[&quot;&quot;],&quot;signature&quot;:&quot;a1da1d1a58b70540da49d2e277b3fcfa199d0dbc72a49fed5d5677cafa4a5600&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;,&quot;_jet_engine_settings_signature&quot;:&quot;dc742c0e477b650425f3d303dc0bd38efd4e0cd20b3fd68440c34cb69fc1da51&quot;}}\" data-page=\"1\" data-pages=\"72\" data-listing-source=\"posts\" data-listing-id=\"265446\" data-query-id=\"\"><style>.elementor-265446 .elementor-element.elementor-element-fd1dd65{--display:flex;--gap:24px 24px;--row-gap:24px;--column-gap:24px;--border-radius:6px 6px 6px 6px;--padding-top:1rem;--padding-bottom:1rem;--padding-left:1.5rem;--padding-right:1.5rem;}.elementor-265446 .elementor-element.elementor-element-fd1dd65:not(.elementor-motion-effects-element-type-background), .elementor-265446 .elementor-element.elementor-element-fd1dd65 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-9633a44 );}.elementor-265446 .elementor-element.elementor-element-dbb17db{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:flex-start;--gap:16px 16px;--row-gap:16px;--column-gap:16px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-265446 .elementor-element.elementor-element-c09ab09{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:center;--gap:8px 8px;--row-gap:8px;--column-gap:8px;--flex-wrap:wrap;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-265446 .elementor-element.elementor-element-c09ab09.e-con{--align-self:stretch;}.elementor-265446 .elementor-element.elementor-element-a843601 .jet-listing-dynamic-field__content{color:var( --e-global-color-secondary );font-size:1.375rem;font-weight:500;text-align:left;}.elementor-265446 .elementor-element.elementor-element-932e4ce .jet-listing-dynamic-field__content{color:var( --e-global-color-secondary );font-size:1.375rem;font-weight:500;text-align:left;}.elementor-265446 .elementor-element.elementor-element-2f65386 .jet-listing-dynamic-field__content{color:var( --e-global-color-secondary );font-size:1.375rem;font-weight:500;text-align:left;}.elementor-265446 .elementor-element.elementor-element-efdcc5d .jet-listing-dynamic-field__content{font-size:1.375rem;font-weight:400;text-align:left;}.elementor-265446 .elementor-element.elementor-element-a81fef9 .elementor-icon-wrapper{text-align:center;}.elementor-265446 .elementor-element.elementor-element-a81fef9.elementor-view-stacked .elementor-icon{background-color:var( --e-global-color-primary );}.elementor-265446 .elementor-element.elementor-element-a81fef9.elementor-view-framed .elementor-icon, .elementor-265446 .elementor-element.elementor-element-a81fef9.elementor-view-default .elementor-icon{color:var( --e-global-color-primary );border-color:var( --e-global-color-primary );}.elementor-265446 .elementor-element.elementor-element-a81fef9.elementor-view-framed .elementor-icon, .elementor-265446 .elementor-element.elementor-element-a81fef9.elementor-view-default .elementor-icon svg{fill:var( --e-global-color-primary );}.elementor-265446 .elementor-element.elementor-element-a81fef9 .elementor-icon{font-size:20px;}.elementor-265446 .elementor-element.elementor-element-a81fef9 .elementor-icon svg{height:20px;}.elementor-265446 .elementor-element.elementor-element-a81fef9{margin:0px 0px calc(var(--kit-widget-spacing, 0px) + -4px) 6px;}.elementor-265446 .elementor-element.elementor-element-cb55f08 .jet-listing-dynamic-field__content{color:var( --e-global-color-61211f0 );font-size:0.875rem;text-transform:uppercase;text-align:left;}.elementor-265446 .elementor-element.elementor-element-cb55f08{padding:0.2rem 1rem 0.2rem 1rem;background-color:var( --e-global-color-07d1d39 );border-radius:30px 30px 30px 30px;}.elementor-265446 .elementor-element.elementor-element-cb55f08.elementor-element{--flex-grow:1;--flex-shrink:0;}.elementor-265446 .elementor-element.elementor-element-e2ce47e .jet-listing-dynamic-field__content{font-size:1.2rem;line-height:1.6em;text-align:left;}@media(max-width:1366px){.elementor-265446 .elementor-element.elementor-element-fd1dd65{--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-265446 .elementor-element.elementor-element-c09ab09{--gap:6px 6px;--row-gap:6px;--column-gap:6px;}.elementor-265446 .elementor-element.elementor-element-a843601 .jet-listing-dynamic-field__content{font-size:1.2rem;}.elementor-265446 .elementor-element.elementor-element-932e4ce .jet-listing-dynamic-field__content{font-size:1.2rem;}.elementor-265446 .elementor-element.elementor-element-2f65386 .jet-listing-dynamic-field__content{font-size:1.2rem;}.elementor-265446 .elementor-element.elementor-element-efdcc5d .jet-listing-dynamic-field__content{font-size:1.2rem;}.elementor-265446 .elementor-element.elementor-element-cb55f08 .jet-listing-dynamic-field__content{font-size:0.875rem;}.elementor-265446 .elementor-element.elementor-element-cb55f08.elementor-element{--align-self:flex-end;}.elementor-265446 .elementor-element.elementor-element-e2ce47e .jet-listing-dynamic-field__content{font-size:1.1rem;}}@media(max-width:1024px){.elementor-265446 .elementor-element.elementor-element-cb55f08.elementor-element{--align-self:center;}}@media(max-width:767px){.elementor-265446 .elementor-element.elementor-element-fd1dd65{--padding-top:1rem;--padding-bottom:1rem;--padding-left:1rem;--padding-right:1rem;}.elementor-265446 .elementor-element.elementor-element-dbb17db{--flex-direction:column-reverse;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-265446 .elementor-element.elementor-element-c09ab09{--gap:2px 6px;--row-gap:2px;--column-gap:6px;}.elementor-265446 .elementor-element.elementor-element-a81fef9 .elementor-icon{font-size:18px;}.elementor-265446 .elementor-element.elementor-element-a81fef9 .elementor-icon svg{height:18px;}.elementor-265446 .elementor-element.elementor-element-cb55f08.elementor-element{--align-self:flex-start;--flex-grow:0;--flex-shrink:0;}}<\/style><div class=\"jet-listing-grid__item jet-listing-dynamic-post-489127 elementor-dcss-4849927307957599\" data-post-id=\"489127\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Lille,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >26 June 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b0\u202f2110095<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/66313e04b696440c25b6f6b3876c5caee78491b6?q=Tribunal+administratif+de+Lille%2C+7%C3%A8me+Chambre%2C+26+juin+2026%2C+2110095\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p><span class=\"TextRun SCXW75555697 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW75555697 BCX8\">Si la <\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">soci\u00e9t\u00e9 requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\"> demande qu<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">un abattement de 50 % soit appliqu\u00e9 \u00e0 la valeur locative r\u00e9vis\u00e9e retenue par l<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">A<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">dministration afin de tenir compte des d\u00e9gradations qu<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">aurait subies le local \u00e0 la suite de son occupation illicite, lesquelles auraient, selon elle, alt\u00e9r\u00e9 ses caract\u00e9ristiques physiques et environnementales et diminu\u00e9 sa valeur locative, la m\u00e9thode d<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u00e9valuation des valeurs locatives d\u00e9finie dans le cadre de la r\u00e9vision des valeurs locatives des locaux professionnels ne pr\u00e9voit pas la possibilit\u00e9 d<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">appliquer un tel abattement en raison de l<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u00e9tat du bien en cause. Par suite, la <\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\"> n<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">est pas fond\u00e9e \u00e0 demander l<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">application d<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">un abattement de 50 % sur la valeur locative r\u00e9vis\u00e9e de l<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">immeuble.<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\"> Par ailleurs, s<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">i la <\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\"> soutient que des coefficients de pond\u00e9ration auraient d\u00fb \u00eatre appliqu\u00e9s \u00e0 certaines portions de son immeuble, tels que les lieux de stockage et les r\u00e9serves, il ne r\u00e9sulte pas de l<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">instruction que ces espaces n<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">auraient pas \u00e9t\u00e9 utilis\u00e9s en vue de la r\u00e9alisation d<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">une activit\u00e9 de transformation, manutention ou maintenance<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">. Enfin, la soci\u00e9t\u00e9 n<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">e peut utilement soutenir que les r\u00e8gles issues de la loi du 2 ao\u00fbt 1949 relative \u00e0 la construction d<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">un pipe-line entre la Basse-Seine et la r\u00e9gion parisienne et \u00e0 la cr\u00e9ation d<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">une soci\u00e9t\u00e9 des transports p\u00e9troliers par pipe-lines et celles relatives aux ensembles commerciaux, qui impliqueraient une r\u00e9duction des surfaces ouvertes au public, n<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">ont pas \u00e9t\u00e9 prises en compte dans la d\u00e9termination de la valeur locative du local \u00e0 \u00e9valuer, alors que, au regard du principe de l<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">ind\u00e9pendance des l\u00e9gislations, cette circonstance, \u00e0 la supposer \u00e9tablie, est sans incidence sur l<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">application par le juge de l<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">imp\u00f4t des r\u00e8gles relatives \u00e0 l<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW75555697 BCX8\">\u00e9tablissement des impositions en litige.<\/span><\/span><span class=\"EOP Selected SCXW75555697 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240,&quot;335572071&quot;:4,&quot;335572072&quot;:1,&quot;335572073&quot;:4278190080,&quot;335572075&quot;:4,&quot;335572076&quot;:4,&quot;335572077&quot;:4278190080,&quot;335572079&quot;:4,&quot;335572080&quot;:1,&quot;335572081&quot;:4278190080,&quot;335572083&quot;:4,&quot;335572084&quot;:4,&quot;335572085&quot;:4278190080,&quot;469789798&quot;:&quot;single&quot;,&quot;469789802&quot;:&quot;single&quot;,&quot;469789806&quot;:&quot;single&quot;,&quot;469789810&quot;:&quot;single&quot;}\">\u00a0<\/span><\/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-489124 elementor-dcss-4849927343201425\" data-post-id=\"489124\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Lille,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >26 June 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b0\u202f2206520<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/45738e95343296b2c762e9315900dce20367f991?q=Tribunal+administratif+de+Lille%2C+7%C3%A8me+Chambre%2C+26+juin+2026%2C+2202520\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p><span class=\"TextRun SCXW247682599 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW247682599 BCX8\">Il r\u00e9sulte des termes m\u00eames de l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">article 1518 A quinquies<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\"> du CGI <\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">que la valeur locative retenue pour d\u00e9terminer, par comparaison avec la valeur locative non r\u00e9vis\u00e9e au 1<\/span><\/span><span class=\"TextRun SCXW247682599 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW247682599 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW247682599 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW247682599 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">janvier 2017, la majoration ou la minoration de valeur locative pr\u00e9vue au III de l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">article pr\u00e9cit\u00e9 pour l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u00e9tablissement des cotisations d<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">impositions directes locales qu<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">elles mentionnent dues au titre des ann\u00e9es 2017 \u00e0 2025<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">,<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\"> est celle mentionn\u00e9e au I de l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">article 1498 du m\u00eame <\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">C<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">ode en vue de l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u00e9tablissement des impositions dues au titre de chacune des ann\u00e9es concern\u00e9es, corrig\u00e9e par le coefficient de neutralisation pr\u00e9vu par le I de l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">article 1518 A quinquies<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\"> pr\u00e9cit\u00e9<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">, et non la valeur locative, d\u00e9termin\u00e9e selon ces modalit\u00e9s, retenue pour l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u00e9tablissement des impositions dues au titre de la seule ann\u00e9e 2017. Ces dispositions n<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">ont ni pour objet ni pour effet d<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">exclure que soit prise en consid\u00e9ration, pour la mise en \u0153uvre du dispositif transitoire d<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">att\u00e9nuation qu<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">elles instituent, la modulation du tarif par m\u00e8tre carr\u00e9 retenu pour la d\u00e9termination de cette valeur locative r\u00e9sultant de l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">application, le cas \u00e9ch\u00e9ant post\u00e9rieurement \u00e0 2017, d<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">un coefficient de localisation en application du 2 du B du II de l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">article 1498 du <\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">CGI<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">.<\/span> <span class=\"NormalTextRun SCXW247682599 BCX8\">Au cas <\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">particulier, i<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">l r\u00e9sulte de l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">instruction que la <\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">C<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">ommission d\u00e9partement<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">ale<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\"> des valeurs locatives des locaux professionnels du d\u00e9partement du Nord a \u00e9tabli, le 6 d\u00e9cembre 2017, la liste des parcelles affect\u00e9es de nouveaux coefficients de localisation dans le d\u00e9partement du Nord et qu<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">elle a attribu\u00e9 un coefficient de 1 aux parcelles AP 424, AP 698 et AR 340 situ\u00e9es sur le territoire de la commune de Dunkerque, sur lesquelles sont implant\u00e9s les locaux professionnels au titre desquels la <\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">soci\u00e9t\u00e9 requ\u00e9rante <\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">a \u00e9t\u00e9 assujettie \u00e0 des cotisations de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties et taxes annexes. C<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">est donc \u00e0 bon droit que la <\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\"> a demand\u00e9 l<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">application \u00e0 la valeur locative cadastrale de ces locaux le montant de majorations ou minorations prenant en compte le coefficient de localisation de 1, en lieu et place du coefficient de localisation de 0,85 appliqu\u00e9 aux parcelles class\u00e9es AP et AR en vertu de la d\u00e9cision de la <\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">C<\/span><span class=\"NormalTextRun SCXW247682599 BCX8\">ommission d\u00e9partementale des valeurs locatives des locaux professionnels du d\u00e9partement du Nord du 17 juin 2016.<\/span><\/span><span class=\"EOP Selected SCXW247682599 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240,&quot;335572071&quot;:4,&quot;335572072&quot;:1,&quot;335572073&quot;:4278190080,&quot;335572075&quot;:4,&quot;335572076&quot;:4,&quot;335572077&quot;:4278190080,&quot;335572079&quot;:4,&quot;335572080&quot;:1,&quot;335572081&quot;:4278190080,&quot;335572083&quot;:4,&quot;335572084&quot;:4,&quot;335572085&quot;:4278190080,&quot;469789798&quot;:&quot;single&quot;,&quot;469789802&quot;:&quot;single&quot;,&quot;469789806&quot;:&quot;single&quot;,&quot;469789810&quot;:&quot;single&quot;}\">\u00a0<\/span><\/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-489122 elementor-dcss-4849927377978759\" data-post-id=\"489122\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Lille,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >26 June 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b0\u202f2206551<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(partiellement favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/99e06ccd36d721835bdce770a675d8aabe1f90c8?q=Tribunal+administratif+de+Lille%2C+7%C3%A8me+Chambre%2C+26+juin+2026%2C+2206551\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p><span class=\"TextRun SCXW73320396 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW73320396 BCX8\">Il r\u00e9sulte de l<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">instruction que, faisant droit \u00e0 la demande pr\u00e9sent\u00e9e par la <\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">soci\u00e9t\u00e9 requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">, l<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">A<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">dministration a d\u00e9termin\u00e9 la valeur locative non r\u00e9vis\u00e9e au 1<\/span><\/span><span class=\"TextRun SCXW73320396 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW73320396 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW73320396 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW73320396 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">janvier 2017 du local identifi\u00e9 sous l<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">invariant 0566351E en substituant, au local-type n\u00b0 6 du proc\u00e8s-verbal de la commune d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">Aire-sur-La-Lys, le local-type n\u00b0 162 du proc\u00e8s-verbal de la commune de Saint-Omer comme terme de comparaison. Elle a ensuite appliqu\u00e9 un abattement de 20<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">% pour tenir compte de la diff\u00e9rence de surface entre le local-type et le local \u00e0 \u00e9valuer.<\/span> <span class=\"NormalTextRun SCXW73320396 BCX8\">La <\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\"> sollicite \u00e9galement l<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">application d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">un abattement de 10 % afin de tenir compte de la diff\u00e9rence de situation ainsi que de la diff\u00e9rence d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u00e9tat et d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">entretien, au motif, d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">une part, que le proc\u00e8s-verbal de la commune d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">Aire-sur-La-Lys du 24<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">octobre 1972 indique que le secteur dans lequel se situe l<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">immeuble \u00e0 \u00e9valuer est qualifi\u00e9 de \u00ab mauvais \u00bb alors que le local-type pris comme terme de comparaison se situe quant \u00e0 lui dans une zone industrielle comptant plusieurs entreprises et, d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">autre part, que le local \u00e0 \u00e9valuer a \u00e9t\u00e9 construit en 1969 et que son \u00e9tat serait d\u00e9grad\u00e9, quand le local-type pris comme terme de comparaison date de 1994 et que son \u00e9tat d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">entretien est qualifi\u00e9 de bon dans la version du proc\u00e8s-verbal de la commune de Saint-Omer mise \u00e0 jour le 24 mars 2006. Toutefois, les mentions port\u00e9es dans ces proc\u00e8s-verbaux sont insuffisantes, \u00e0 elles-seules, pour \u00e9tablir une diff\u00e9rence de situation entre le local-type pris comme terme de comparaison et le local \u00e0 \u00e9valuer \u00e0 la date \u00e0 laquelle les cotisations de taxe fonci\u00e8re sont \u00e9tablies, soit le 1<\/span><\/span><span class=\"TextRun SCXW73320396 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW73320396 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW73320396 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW73320396 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">janvier 2021 et le 1<\/span><\/span><span class=\"TextRun SCXW73320396 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW73320396 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW73320396 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW73320396 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">janvier 2022. En outre, il r\u00e9sulte de l<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">instruction que le local \u00e0 \u00e9valuer est \u00e9galement situ\u00e9 \u00e0 proximit\u00e9 de nombreuses enseignes, ce que ne conteste pas la <\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">, qui se borne \u00e0 faire valoir que ces enseignes sont d\u00e9pourvues de liens avec l<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">activit\u00e9 de vente et de distribution de boissons \u00e0 destination des professionnels \u00e0 laquelle est affect\u00e9 cet entrep\u00f4t. Enfin, les seules photos, datant d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">octobre 2010, du local \u00e0 \u00e9valuer produites par la <\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">soci\u00e9t\u00e9<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\"> ne permettent pas, \u00e0 elles-seules, d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u00e9tablir une diff\u00e9rence d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u00e9tat et d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">entretien avec le local-type pris comme terme de comparaison \u00e0 la date d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u00e9tablissement des cotisations en litige. Il s<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">ensuit que la <\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\"> n<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">est pas fond\u00e9e \u00e0 solliciter l<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">application d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">un abattement de 10 % au titre de la diff\u00e9rence de situation ainsi que de la diff\u00e9rence d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u00e9tat et d<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW73320396 BCX8\">entretien.<\/span><\/span><\/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-489129 elementor-dcss-4849927415115362\" data-post-id=\"489129\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Versailles,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >25 June 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b0\u202f2310436<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/7bd4b138d56359d95e889d47ecf59a1013594d62?q=Tribunal+administratif+de+Versailles%2C+5%C3%A8me+Chambre%2C+25+juin+2026%2C+2310436\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p><span class=\"TextRun SCXW185659108 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185659108 BCX8\">En vertu des articles <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">324 AB et 324 AC <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">A<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">nnexe III au <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">CGI<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">, la valeur v\u00e9nale des immeubles \u00e9valu\u00e9s par voie d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">appr\u00e9ciation directe doit d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">abord \u00eatre d\u00e9termin\u00e9e en utilisant les donn\u00e9es figurant dans les diff\u00e9rents actes constituant l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">origine de la propri\u00e9t\u00e9 de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">immeuble si ces donn\u00e9es, qui peuvent r\u00e9sulter notamment d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">actes de cession, de d\u00e9clarations de succession, d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">apport en soci\u00e9t\u00e9 ou, s<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">agissant d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">immeubles qui n<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u00e9taient pas construits en 1970, de leur valeur lors de leur premi\u00e8re inscription au bilan, ont une date la plus proche possible de la date de r\u00e9f\u00e9rence du 1<\/span><\/span><span class=\"TextRun SCXW185659108 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW185659108 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW185659108 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185659108 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">janvier 1970. Si ces donn\u00e9es ne peuvent \u00eatre regard\u00e9es comme pertinentes du fait qu<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">elles pr\u00e9senteraient une trop grande ant\u00e9riorit\u00e9 ou post\u00e9riorit\u00e9 par rapport \u00e0 cette date, il incombe \u00e0 l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">A<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">dministration fiscale de proposer des \u00e9valuations fond\u00e9es sur les deux autres m\u00e9thodes comparatives pr\u00e9vues \u00e0 l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">article 324 AC de la m\u00eame <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">A<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">nnexe, en retenant des transactions qui peuvent \u00eatre post\u00e9rieures ou ant\u00e9rieures aux actes ou au bilan mentionn\u00e9s ci-dessus d\u00e8s lors qu<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">elles ont \u00e9t\u00e9 conclues \u00e0 une date plus proche du 1<\/span><\/span><span class=\"TextRun SCXW185659108 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW185659108 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW185659108 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185659108 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">janvier 1970. Ce n<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">est que si l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">A<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">dministration n<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">est pas \u00e0 m\u00eame de proposer des \u00e9l\u00e9ments de calcul fond\u00e9s sur l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">une ou l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">autre de ces m\u00e9thodes et si le contribuable n<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">est pas davantage en mesure de fournir ces \u00e9l\u00e9ments de comparaison qu<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">il y a lieu de retenir, pour le calcul de la valeur locative, les donn\u00e9es figurant dans les actes constituant l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">origine de la propri\u00e9t\u00e9 du bien ou, le cas \u00e9ch\u00e9ant, dans son bilan.<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\"> En outre, l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">es dispositions de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">article 324 AC de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">A<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">nnexe III au <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">CGI<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\"> ne font pas obstacle \u00e0 ce que la superficie de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">immeuble \u00e9valu\u00e9 par appr\u00e9ciation directe fasse l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">objet d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">une pond\u00e9ration de la surface des diff\u00e9rents \u00e9l\u00e9ments qui le composent, afin de tenir compte des diff\u00e9rences de commercialit\u00e9 de ces \u00e9l\u00e9ments en fonction de leur affectation et de leur emplacement. Elles ne font pas plus obstacle \u00e0 ce que la valeur locative soit ajust\u00e9e pour tenir compte des diff\u00e9rences qui peuvent exister entre les immeubles d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">une nature comparable consid\u00e9r\u00e9s et l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">immeuble \u00e0 \u00e9valuer, notamment du point de vue de la situation, de la nature de la construction<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\"> et <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">de son \u00e9tat d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">entretien.<\/span> <span class=\"NormalTextRun SCXW185659108 BCX8\">Au cas particulier<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">, <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">si la soci\u00e9t\u00e9 requ\u00e9rante soutient que<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">,<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\"> pour l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">actualisation de la valeur de reconstruction au 1<\/span><\/span><span class=\"TextRun SCXW185659108 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW185659108 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW185659108 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185659108 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">janvier 1970 mentionn\u00e9e \u00e0 l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">article 324 AC de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">A<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">nnexe III <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">au<\/span> <span class=\"NormalTextRun SCXW185659108 BCX8\">CGI<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">, il y a lieu de pr\u00e9f\u00e9rer l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">application de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">indice du co\u00fbt de la construction de la F\u00e9d\u00e9ration fran\u00e7aise du b\u00e2timent plut\u00f4t que celui de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">INSEE, elle ne d\u00e9montre pas que l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">A<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">dministration aurait appliqu\u00e9 un indice erron\u00e9. Au surplus, il ne r\u00e9sulte pas de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">instruction que l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">indice INSEE du co\u00fbt <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW185659108 BCX8\">de la construction retenu<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\"> par l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">A<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">dministration pour \u00e9tablir la valeur v\u00e9nale des biens ne serait pas significatif de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u00e9volution de cette valeur par rapport \u00e0 l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">ann\u00e9e 1970.<\/span> <span class=\"NormalTextRun SCXW185659108 BCX8\">La requ\u00e9rante n<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">est pas <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">non plus <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">fond\u00e9e \u00e0 se pr\u00e9valoir, sur le fondement des dispositions de l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">article L. 80 A du <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">LPF<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">, des \u00e9nonciations du paragraphe n\u00b0 490 du BOI-IF-TFB-20-10-30-30 n\u00b0<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">490, pour contester les modalit\u00e9s de d\u00e9termination des taux d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">int\u00e9r\u00eat utilis\u00e9s dans la m\u00e9thode d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u00e9valuation directe, d\u00e8s lors que l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">article L.<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">80 A <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">pr\u00e9cit\u00e9<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\"> n<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">est applicable qu<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">en cas de rehaussement poursuivi par l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">A<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">dministration fiscale, ce qui n<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">est pas le cas en l<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">esp\u00e8ce. Le moyen tir\u00e9 de ce qu<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">en application de cette doctrine le taux d<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">int\u00e9r\u00eat devrait \u00eatre fix\u00e9 \u00e0 4<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">%, tel que cela figure au proc\u00e8s-verbal des \u00e9valuations de la commune de Versailles, au lieu de 8<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">% comme retenu par le <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">S<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">ervice<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">, <\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">ne peut donc qu<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW185659108 BCX8\">\u00eatre \u00e9cart\u00e9.<\/span><\/span><span class=\"EOP Selected SCXW185659108 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240,&quot;335572071&quot;:4,&quot;335572072&quot;:1,&quot;335572073&quot;:4278190080,&quot;335572075&quot;:4,&quot;335572076&quot;:4,&quot;335572077&quot;:4278190080,&quot;335572079&quot;:4,&quot;335572080&quot;:1,&quot;335572081&quot;:4278190080,&quot;335572083&quot;:4,&quot;335572084&quot;:4,&quot;335572085&quot;:4278190080,&quot;469789798&quot;:&quot;single&quot;,&quot;469789802&quot;:&quot;single&quot;,&quot;469789806&quot;:&quot;single&quot;,&quot;469789810&quot;:&quot;single&quot;}\">\u00a0<\/span><\/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-489133 elementor-dcss-4849927452146709\" data-post-id=\"489133\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Limoges,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >23 June 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b0\u202f2500595<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/ef932c8a00da58d5a70cdb6d75bd7ff8e93fb4cc?q=Tribunal+administratif+de+Limoges%2C+1%C3%A8re+Chambre%2C+23+juin+2026%2C+2500595\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p><span class=\"TextRun SCXW175120183 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW175120183 BCX8\">Il r\u00e9sulte de l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">instruction que le local en litige a \u00e9t\u00e9 class\u00e9, pour l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">imposition \u00e0 la cotisation fonci\u00e8re des entreprises, en cat\u00e9gorie 1 du sous-groupe I des magasins et lieux de vente, dite cat\u00e9gorie MAG<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">1, correspondant aux \u00ab<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">boutiques et magasins sur rue \u00bb. La soci\u00e9t\u00e9 <\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\"> demande \u00e0 ce qu<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">il soit class\u00e9 en cat\u00e9gorie MAG<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">2, correspondant aux \u00ab commerces sans acc\u00e8s direct sur la rue \u00bb, en raison de son implantation en extr\u00e9mit\u00e9 de la zone industrielle du Monteil et d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">un acc\u00e8s unique par une voie \u00e9troite ne g\u00e9n\u00e9rant pas de passage. Toutefois, l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">A<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">dministration fiscale fait valoir en d\u00e9fense, sans d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">ailleurs \u00eatre contest\u00e9e, que le local est situ\u00e9 en bordure de la route nationale 145, qui est une voie expresse tr\u00e8s fr\u00e9quent\u00e9e, depuis laquelle il est parfaitement visible. Ce positionnement lui assure ainsi une grande visibilit\u00e9, et permet aux automobilistes int\u00e9ress\u00e9s de se rendre sur place en empruntant les sorties pr\u00e9vues \u00e0 cet effet pour rejoindre l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">acc\u00e8s direct au local. Au demeurant, la <\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\"> n<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u00e9tablit pas, par les seules pi\u00e8ces du dossier, que l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">entr\u00e9e du local pr\u00e9senterait effectivement des difficult\u00e9s d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">acc\u00e8s li\u00e9es \u00e0 l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u00e9troitesse de la voie. D\u00e8s lors, par ses caract\u00e9ristiques physiques et l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">activit\u00e9 exerc\u00e9e, le <\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">S<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">ervice a pu \u00e0 bon droit classer le local en litige dans la cat\u00e9gorie MAG<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">1.<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\"> Par ailleurs, l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">es articles 1518 A quinquies et 1518 E du <\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">CGI<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\"> pr\u00e9voient deux m\u00e9canismes temporaires de mod\u00e9ration des effets de la r\u00e9vision des valeurs locatives des locaux professionnels dits du \u00ab <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW175120183 BCX8\">planchonnement<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\"> \u00bb, att\u00e9nuant de moiti\u00e9 les variations \u00e0 la hausse ou \u00e0 la baisse des valeurs locatives, et du \u00ab lissage \u00bb, \u00e9talant de fa\u00e7on lin\u00e9aire sur <\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">10<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\"> ans les variations \u00e0 la hausse ou \u00e0 la baisse des cotisations d\u00e8s le premier euro. Ces m\u00e9canismes s<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">appliquent aux impositions de cotisation fonci\u00e8re des entreprises dues au titre des ann\u00e9es 2017 \u00e0 2025. Ils cessent de s<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">appliquer aux locaux ayant fait l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">objet, apr\u00e8s le 1<\/span><\/span><span class=\"TextRun SCXW175120183 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW175120183 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW175120183 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW175120183 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">janvier 2017, d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">un changement de consistance, d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">affectation ou d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">utilisation pr\u00e9vu par l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">article 1406 du <\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">CGI<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">, sauf si le changement de consistance concerne moins de 10 % de la surface de la propri\u00e9t\u00e9 ou de la fraction de la propri\u00e9t\u00e9. Le changement d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">utilisation vis\u00e9 par les dispositions du I de l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">article 1406 <\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">pr\u00e9cit\u00e9<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\"> s<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">entend du changement d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">une des cat\u00e9gories mentionn\u00e9es \u00e0 l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">article 310 Q de l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">A<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">nnexe II au CGI.<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\"> E<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">n l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">esp\u00e8ce, alors que l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">A<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">dministration fait valoir en d\u00e9fense que la parcelle \u00e9tait anciennement occup\u00e9e par un b\u00e2timent \u00e0 usage de station-service relevant de la cat\u00e9gorie MAG<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">6 puis class\u00e9e au cours de l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">ann\u00e9e 2017 dans la cat\u00e9gorie DEP<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">2 relative aux lieux de d\u00e9p\u00f4t couverts, la <\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">, qui revendique l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">application des m\u00e9canismes de \u00ab <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW175120183 BCX8\">planchonnement<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\"> \u00bb et de lissage au local situ\u00e9 dans la zone artisanale Le Monteil Nord \u00e0 Saint-Sulpice-le-Gu\u00e9retois, se borne \u00e0 faire valoir que ce local existait avant le 1<\/span><\/span><span class=\"TextRun SCXW175120183 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW175120183 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW175120183 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW175120183 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">janvier 2017 et \u00e9tait d\u00e9j\u00e0 affect\u00e9 \u00e0 un usage professionnel sans autre pr\u00e9cisions. Ce faisant, la soci\u00e9t\u00e9 ne conteste pas s\u00e9rieusement, par ses seules all\u00e9gations, l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">existence d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">un changement d<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">utilisation du local apr\u00e8s le 1<\/span><\/span><span class=\"TextRun SCXW175120183 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW175120183 BCX8\" data-fontsize=\"9\">er<\/span><\/span><span class=\"TextRun SCXW175120183 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW175120183 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">janvier 2017. Par suite, l<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">applicabilit\u00e9 des m\u00e9canismes att\u00e9nuateurs pour le calcul des impositions en litige n<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">est pas \u00e9tablie et le moyen ne peut qu<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW175120183 BCX8\">\u00eatre \u00e9cart\u00e9.<\/span><\/span><span class=\"EOP SCXW175120183 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240,&quot;335572071&quot;:4,&quot;335572072&quot;:1,&quot;335572073&quot;:4278190080,&quot;335572075&quot;:4,&quot;335572076&quot;:4,&quot;335572077&quot;:4278190080,&quot;335572079&quot;:4,&quot;335572080&quot;:1,&quot;335572081&quot;:4278190080,&quot;335572083&quot;:4,&quot;335572084&quot;:4,&quot;335572085&quot;:4278190080,&quot;469789798&quot;:&quot;single&quot;,&quot;469789802&quot;:&quot;single&quot;,&quot;469789806&quot;:&quot;single&quot;,&quot;469789810&quot;:&quot;single&quot;}\">\u00a0<\/span><\/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-489131 elementor-dcss-4849927489582547\" data-post-id=\"489131\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >TA Paris,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >23 June 2026,<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >n\u00b0\u202f2316368<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/004ad1e7a0484001e254a44fbaadd0aae933cb33?q=Tribunal+administratif+de+Paris%2C+1%C3%A8re+Chambre%2C+23+juin+2026%2C+2316368\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e elementor-widget elementor-widget-jet-listing-dynamic-field jet-listing-dynamic-field-optimized-dom\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\" ><p><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW47959808 BCX8\">Il r\u00e9sulte de l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">instruction que l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">A<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">dministration fiscale a renonc\u00e9 au local-type n\u00b0<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">5 du proc\u00e8s-verbal des maisons exceptionnelles (ME) du 9<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW47959808 BCX8\" data-fontsize=\"9\">\u00e8me<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"> <span class=\"NormalTextRun SCXW47959808 BCX8\">arrondissement de Paris (Chauss\u00e9e d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">Antin), correspondant \u00e0 des locaux \u00e0 usage de bureaux, initialement retenu comme terme de comparaison pour proc\u00e9der \u00e0 la d\u00e9termination de la valeur locative des locaux litigieux. Pour d\u00e9terminer la valeur locative du local professionnel de la soci\u00e9t\u00e9 <\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">requ\u00e9rante<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">, l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">A<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">dministration fiscale y a substitu\u00e9 le local<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">&#8211;<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">type figurant sous le n\u00b0<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">6 <\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">u proc\u00e8s-verbal des locaux commerciaux ordinaires (C) du 9<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW47959808 BCX8\" data-fontsize=\"9\">\u00e8me<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"> <span class=\"NormalTextRun SCXW47959808 BCX8\">arrondissement (Chauss\u00e9e d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">Antin), correspondant \u00e0 une boutique situ\u00e9e dans le m\u00eame ensemble immobilier que les locaux de la requ\u00e9rante, d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">une surface pond\u00e9r\u00e9e de 83<\/span> <span class=\"NormalTextRun SCXW47959808 BCX8\">m\u00b2 au tarif de 96,35 euros par<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">m\u00b2, \u00e0 partir duquel le tarif unitaire pour les locaux occup\u00e9s par la requ\u00e9rante a \u00e9t\u00e9 fix\u00e9 \u00e0 77,08 euros par m\u00b2, apr\u00e8s application d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">un ajustement de <\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2013 <\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">20<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">% pour tenir compte de la diff\u00e9rence de superficie entre les deux locaux, en application des dispositions de l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">article 324 AA de l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">A<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">nnexe III au <\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">CGI<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">. Le local<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">&#8211;<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">type n\u00b0<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">6 retenu, \u00e0 usage commercial, pr\u00e9sente des caract\u00e9ristiques similaires \u00e0 celles de l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">immeuble en litige, et se situe dans le m\u00eame ensemble immobilier. Par ailleurs, il ne r\u00e9sulte pas de l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">instruction que ce local aurait fait l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">objet d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">une restructuration ou d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">un changement de consistance. Dans ces conditions, et alors que la requ\u00e9rante ne conteste pas l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">ajustement op\u00e9r\u00e9 pour rendre compte de la diff\u00e9rence de surface entre ses locaux et le local de r\u00e9f\u00e9rence, eu \u00e9gard \u00e0 ses caract\u00e9ristiques, \u00e0 sa situation g\u00e9ographique et \u00e0 son affectation identique, le local<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">&#8211;<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">type n\u00b0<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">6 doit \u00eatre regard\u00e9 comme un terme de comparaison pertinent pour la d\u00e9termination de la valeur locative du bien en litige.<\/span> <span class=\"NormalTextRun SCXW47959808 BCX8\">La soci\u00e9t\u00e9 soutient que ses locaux doivent \u00eatre \u00e9valu\u00e9s par comparaison au local-type n\u00b0<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">10 <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW47959808 BCX8\">figurant<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\"> au proc\u00e8s-verbal ME du 9<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW47959808 BCX8\" data-fontsize=\"9\">\u00e8me<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"> <span class=\"NormalTextRun SCXW47959808 BCX8\">arrondissement (Chauss\u00e9e d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">Antin), correspondant \u00e0 des locaux commerciaux exploit\u00e9s sous l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">enseigne \u00ab<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">Zara \u00bb, dont le tarif de valeur locative unitaire au m\u00b2 est de 40,40 euros. Cependant, l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">A<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">dministration fiscale fait valoir sans \u00eatre contredite que ce local de bureaux a fait l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">objet d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">importants travaux, autoris\u00e9s par un permis de construire du 27 novembre 2014, qui ont modifi\u00e9 sa superficie et chang\u00e9 sa destination. Dans ses conditions, ce local ne pr\u00e9sentait plus les m\u00eames caract\u00e9ristiques que lors de son inscription au proc\u00e8s-verbal et ne peut, d\u00e8s lors, pas \u00eatre utilis\u00e9 comme terme de comparaison. La requ\u00e9rante demande subsidiairement de retenir le local<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">&#8211;<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">type <\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">figurant sous le n\u00b0<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">11 du proc\u00e8s-verbal ME du 9<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW47959808 BCX8\" data-fontsize=\"9\">\u00e8me<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"> <span class=\"NormalTextRun SCXW47959808 BCX8\">arrondissement (Chauss\u00e9e d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">Antin), au tarif de 44,21 euros par<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">m\u00b2, en faisant valoir qu<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">il s<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">agit d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">un \u00ab immeuble de commerce tout \u00e0 fait comparable aux locaux litigieux \u00bb. Toutefois, alors que ce local pr\u00e9sente une superficie moindre de 36<\/span> <span class=\"NormalTextRun SCXW47959808 BCX8\">m\u00b2, il ne peut \u00eatre regard\u00e9 comme plus pertinent que le local<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">&#8211;<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">type n\u00b0<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">6 propos\u00e9 par l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">A<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">dministration, qui jouxte le local litigieux. Il r\u00e9sulte de tout ce qui pr\u00e9c\u00e8de que le local-type n\u00b0<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">6 du proc\u00e8s-verbal des locaux commerciaux du 9<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW47959808 BCX8\" data-fontsize=\"9\">\u00e8me<\/span><\/span><span class=\"TextRun SCXW47959808 BCX8\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"auto\"> <span class=\"NormalTextRun SCXW47959808 BCX8\">arrondissement de Paris (Chauss\u00e9e d<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">Antin), apr\u00e8s ajustement non contest\u00e9 de 20<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u202f<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">% de sa valeur unitaire fonci\u00e8re en application de l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">article 324 AA de l<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">\u2019<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">A<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">nnexe III au <\/span><span class=\"NormalTextRun SCXW47959808 BCX8\">CGI<\/span><span class=\"NormalTextRun SCXW47959808 BCX8\"> pour tenir compte de la diff\u00e9rence de superficie entre les deux locaux, doit \u00eatre regard\u00e9 comme constituant un terme de comparaison pertinent des locaux commerciaux en litige.<\/span><\/span><span class=\"EOP Selected SCXW47959808 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240,&quot;335572071&quot;:4,&quot;335572072&quot;:1,&quot;335572073&quot;:4278190080,&quot;335572075&quot;:4,&quot;335572076&quot;:4,&quot;335572077&quot;:4278190080,&quot;335572079&quot;:4,&quot;335572080&quot;:1,&quot;335572081&quot;:4278190080,&quot;335572083&quot;:4,&quot;335572084&quot;:4,&quot;335572085&quot;:4278190080,&quot;469789798&quot;:&quot;single&quot;,&quot;469789802&quot;:&quot;single&quot;,&quot;469789806&quot;:&quot;single&quot;,&quot;469789810&quot;:&quot;single&quot;}\">\u00a0<\/span><\/p>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><div class=\"jet-listing-grid__loader\"><div class=\"jet-listing-grid__loader-spinner\"><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>S\u00e9lection de jugements rendus par les Tribunaux administratifs Jugements &#8211; Cat\u00e9gories Etablissements industriels Locaux professionnels Locaux affect\u00e9s \u00e0 l&rsquo;habitation P\u00e9riode Remove filters TA Versailles, 26 avril 2024, n\u00b02401022 (d\u00e9favorable) Locaux professionnels Pour contester le niveau du coefficient de localisation de 1,3, la soci\u00e9t\u00e9 requ\u00e9rante soutient que la situation des parcelles concern\u00e9es en bordure de l\u2019autoroute [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":247632,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"tags":[966,1017,1028],"business_unit":[753],"offre":[895],"secteur":[],"class_list":["post-265463","page","type-page","status-publish","has-post-thumbnail","hentry","tag-controle-fiscal","tag-jurisprudence","tag-valeurs-locatives-locaux-professionnels","business_unit-fiscalite","offre-fiscalite-locale"],"acf":[],"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/pages\/265463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=265463"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/pages\/265463\/revisions"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=265463"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=265463"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=265463"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=265463"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=265463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}