{"id":265463,"date":"2024-09-24T18:41:11","date_gmt":"2024-09-24T16:41:11","guid":{"rendered":"https:\/\/group-gac.com\/?page_id=265463"},"modified":"2024-09-26T12:41:49","modified_gmt":"2024-09-26T10:41:49","slug":"selection-jugements-tribunaux-administratifs","status":"publish","type":"page","link":"https:\/\/group-gac.com\/en\/selection-of-administrative-court-rulings-2\/","title":{"rendered":"Selection of administrative court rulings"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"265463\" class=\"elementor elementor-265463\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c7ee5 e-flex e-con-boxed e-con e-parent\" data-id=\"e1c7ee5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e397643 e-con-full header-text-background e-flex e-con e-child\" data-id=\"e397643\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da4c87b elementor-widget elementor-widget-heading\" data-id=\"da4c87b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">S\u00e9lection de jugements rendus par les Tribunaux administratifs<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ba7960 e-con-full e-flex e-con e-parent\" data-id=\"1ba7960\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5555b72 elementor-widget elementor-widget-jet-smart-filters-radio\" data-id=\"5555b72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-smart-filters-radio.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-smart-filters-radio jet-filter \" data-indexer-rule=\"show\" data-show-counter=\"\" data-change-counter=\"always\"><div class=\"jet-radio-list\" data-query-type=\"meta_query\" data-query-var=\"categorie_jugement\" data-smart-filter=\"radio\" data-filter-id=\"265508\" data-apply-type=\"mixed\" data-content-provider=\"jet-engine\" data-additional-providers=\"\" data-query-id=\"jugement-filter\" data-active-label=\"\" data-layout-options=\"{&quot;show_label&quot;:&quot;&quot;,&quot;display_options&quot;:{&quot;show_items_label&quot;:false,&quot;show_decorator&quot;:false,&quot;filter_image_size&quot;:&quot;full&quot;,&quot;show_counter&quot;:false}}\" data-query-var-suffix=\"\" data-apply-on=\"value\" data-can-deselect=\"1\"><form class=\"jet-radio-list-wrapper\"><fieldset><legend style=\"display:none;\">Jugements &#8211; Cat\u00e9gories<\/legend><div class=\"jet-radio-list__row jet-filter-row\">\n\t\t<label class=\"jet-radio-list__item\" tabindex=\"0\">\n\t\t<input\n\t\t\ttype=\"radio\"\n\t\t\tclass=\"jet-radio-list__input\"\n\t\t\tname=\"categorie_jugement\"\n\t\t\tvalue=\"Etablissements industriels\"\n\t\t\tdata-label=\"Etablissements industriels\"\n\t\t\t\t\t\taria-label=\"Etablissements industriels\"\n\t\t\t\t\t>\n\t\t<div class=\"jet-radio-list__button\">\n\t\t\t\t\t\t<span class=\"jet-radio-list__label\">Etablissements industriels<\/span>\n\t\t\t\t\t<\/div>\n\t<\/label>\n<\/div>\n<div class=\"jet-radio-list__row jet-filter-row\">\n\t\t<label class=\"jet-radio-list__item\" tabindex=\"0\">\n\t\t<input\n\t\t\ttype=\"radio\"\n\t\t\tclass=\"jet-radio-list__input\"\n\t\t\tname=\"categorie_jugement\"\n\t\t\tvalue=\"Locaux professionnels\"\n\t\t\tdata-label=\"Locaux professionnels\"\n\t\t\t\t\t\taria-label=\"Locaux professionnels\"\n\t\t\t\t\t>\n\t\t<div class=\"jet-radio-list__button\">\n\t\t\t\t\t\t<span class=\"jet-radio-list__label\">Locaux professionnels<\/span>\n\t\t\t\t\t<\/div>\n\t<\/label>\n<\/div>\n<div class=\"jet-radio-list__row jet-filter-row\">\n\t\t<label class=\"jet-radio-list__item\" tabindex=\"0\">\n\t\t<input\n\t\t\ttype=\"radio\"\n\t\t\tclass=\"jet-radio-list__input\"\n\t\t\tname=\"categorie_jugement\"\n\t\t\tvalue=\"Locaux affect\u00e9s \u00e0 l&#039;habitation\"\n\t\t\tdata-label=\"Locaux affect\u00e9s \u00e0 l&#039;habitation\"\n\t\t\t\t\t\taria-label=\"Locaux affect\u00e9s \u00e0 l&#039;habitation\"\n\t\t\t\t\t>\n\t\t<div class=\"jet-radio-list__button\">\n\t\t\t\t\t\t<span class=\"jet-radio-list__label\">Locaux affect\u00e9s \u00e0 l&#039;habitation<\/span>\n\t\t\t\t\t<\/div>\n\t<\/label>\n<\/div>\n<\/fieldset><\/form><\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaeda15 elementor-widget elementor-widget-jet-smart-filters-date-period\" data-id=\"eaeda15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-smart-filters-date-period.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-smart-filters-date-period jet-filter \" data-indexer-rule=\"show\" data-show-counter=\"\" data-change-counter=\"always\"><div\n\tclass=\"jet-date-period button-icon-position-left\"\n\tdata-query-type=\"date_query\" data-query-var=\"\" data-smart-filter=\"date-period\" data-filter-id=\"265513\" data-apply-type=\"mixed\" data-content-provider=\"jet-engine\" data-additional-providers=\"\" data-query-id=\"jugement-filter\" data-active-label=\"\" data-layout-options=\"{&quot;show_label&quot;:&quot;&quot;,&quot;display_options&quot;:{&quot;show_items_label&quot;:false,&quot;show_decorator&quot;:false,&quot;filter_image_size&quot;:&quot;full&quot;,&quot;show_counter&quot;:false}}\" data-query-var-suffix=\"date\" data-apply-on=\"value\" data-period-type=\"month\">\n\t<div class=\"jet-date-period__wrapper\">\n\t\t<div\n\t\t\tclass=\"jet-date-period__prev\"\n\t\t\ttabindex=\"0\"\t\t>\n\t\t\t<svg width=\"21\" height=\"28\" viewBox=\"0 0 21 28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\t<path d=\"M18.297 4.703l-8.297 8.297 8.297 8.297c0.391 0.391 0.391 1.016 0 1.406l-2.594 2.594c-0.391 0.391-1.016 0.391-1.406 0l-11.594-11.594c-0.391-0.391-0.391-1.016 0-1.406l11.594-11.594c0.391-0.391 1.016-0.391 1.406 0l2.594 2.594c0.391 0.391 0.391 1.016 0 1.406z\"><\/path>\n<\/svg>\n\t\t<\/div>\n\t\t<div class=\"jet-date-period__datepicker date\">\n\t\t\t<div\n\t\t\t\tclass=\"jet-date-period__datepicker-button input-group-addon\"\n\t\t\t\ttabindex=\"0\"\t\t\t>\n\t\t\t\tP\u00e9riode\t\t\t\t<svg width=\"18\" height=\"28\" viewBox=\"0 0 18 28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\t<path d=\"M16.797 11.5c0 0.125-0.063 0.266-0.156 0.359l-7.281 7.281c-0.094 0.094-0.234 0.156-0.359 0.156s-0.266-0.063-0.359-0.156l-7.281-7.281c-0.094-0.094-0.156-0.234-0.156-0.359s0.063-0.266 0.156-0.359l0.781-0.781c0.094-0.094 0.219-0.156 0.359-0.156 0.125 0 0.266 0.063 0.359 0.156l6.141 6.141 6.141-6.141c0.094-0.094 0.234-0.156 0.359-0.156s0.266 0.063 0.359 0.156l0.781 0.781c0.094 0.094 0.156 0.234 0.156 0.359z\"><\/path>\n<\/svg>\n\t\t\t<\/div>\n\t\t\t<input\n\t\t\t\tclass=\"jet-date-period__datepicker-input\"\n\t\t\t\tname=\"\"\n\t\t\t\tvalue=\"\"\n\t\t\t\taria-label=\"Jugements &#8211; P\u00e9riode\"\n\t\t\t\ttype=\"hidden\"\n\t\t\t\ttabindex=\"-1\"\n\t\t\t\tdata-format=\"MM yy\"\n\t\t\t\tdata-mindate=\"2024-01-01\"\t\t\t\treadonly\n\t\t\t>\n\t\t<\/div>\n\t\t<div\n\t\t\tclass=\"jet-date-period__next\"\n\t\t\ttabindex=\"0\"\t\t>\n\t\t\t<svg width=\"19\" height=\"28\" viewBox=\"0 0 19 28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\t<path d=\"M17.297 13.703l-11.594 11.594c-0.391 0.391-1.016 0.391-1.406 0l-2.594-2.594c-0.391-0.391-0.391-1.016 0-1.406l8.297-8.297-8.297-8.297c-0.391-0.391-0.391-1.016 0-1.406l2.594-2.594c0.391-0.391 1.016-0.391 1.406 0l11.594 11.594c0.391 0.391 0.391 1.016 0 1.406z\"><\/path>\n<\/svg>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45036c7 elementor-widget-tablet__width-initial elementor-widget elementor-widget-jet-smart-filters-remove-filters hide-widget\" data-id=\"45036c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-smart-filters-remove-filters.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-smart-filters-remove-filters jet-filter\"><div class=\"jet-remove-all-filters hide\">\n\t<button\n\t\ttype=\"button\"\n\t\tclass=\"jet-remove-all-filters__button\"\n\t\tdata-content-provider=\"jet-engine\"\n\t\tdata-additional-providers=\"\"\n\t\tdata-apply-type=\"ajax\"\n\t\tdata-query-id=\"jugement-filter\"\n\t\ttabindex=\"0\"\t>\n\t\tRemove filters\t<\/button>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a1a044 e-flex e-con-boxed e-con e-parent\" data-id=\"7a1a044\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dd4fd1 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-grid\" data-id=\"8dd4fd1\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"jugement-filter\" data-settings=\"{&quot;columns&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-1 grid-col-tablet-1 grid-col-mobile-1 jet-listing-grid--265446\" data-queried-id=\"265463|WP_Post\" data-nav=\"{&quot;enabled&quot;:true,&quot;type&quot;:&quot;scroll&quot;,&quot;more_el&quot;:null,&quot;query&quot;:{&quot;post_status&quot;:[&quot;publish&quot;],&quot;post_type&quot;:&quot;portfolio&quot;,&quot;posts_per_page&quot;:&quot;6&quot;,&quot;paged&quot;:&quot;1&quot;,&quot;ignore_sticky_posts&quot;:&quot;1&quot;,&quot;tax_query&quot;:[{&quot;taxonomy&quot;:&quot;portfolio_category&quot;,&quot;field&quot;:&quot;name&quot;,&quot;terms&quot;:[&quot;Jugement&quot;],&quot;operator&quot;:&quot;IN&quot;}],&quot;suppress_filters&quot;:false,&quot;jet_smart_filters&quot;:&quot;jet-engine\\\/jugement-filter&quot;,&quot;signature&quot;:&quot;109fe5f6178c31b61515e8a919448737f29138af462bc225572299ebf2e6ffd2&quot;},&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:265446,&quot;posts_num&quot;:6,&quot;columns&quot;:1,&quot;columns_tablet&quot;:1,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;Aucun r\\u00e9sultat&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;&quot;,&quot;use_load_more&quot;:&quot;yes&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;scroll&quot;,&quot;load_more_offset&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;jugement-filter&quot;,&quot;collapse_first_last_gap&quot;:false,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"59\" data-listing-source=\"posts\" data-listing-id=\"265446\" data-query-id=\"\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-478661\" data-post-id=\"478661\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Amiens,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >31 December 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02502892<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable, en l'esp\u00e8ce)<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/d1134acca8c8bcca05b7efd78972482ba6010d59?q=Tribunal+administratif+d%27Amiens,+2%C3%A8me+Chambre,+31+d%C3%A9cembre+2025,+2502892\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Etablissements industriels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>Lorsqu\u2019une soci\u00e9t\u00e9 acquiert des immobilisations \u00e0 l\u2019occasion de la dissolution sans liquidation d\u2019une soci\u00e9t\u00e9 dont elle a r\u00e9uni toutes les parts, le prix de revient de ces immobilisations, retenu pour la d\u00e9termination de l\u2019assiette de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties et la cotisation fonci\u00e8re des entreprises, n\u2019est pas la valeur d\u2019origine des immobilisations dans les comptes de la soci\u00e9t\u00e9 dont le patrimoine a fait l\u2019objet d\u2019une transmission, qui avait constitu\u00e9 un prix de revient pour cette soci\u00e9t\u00e9, mais la valeur r\u00e9elle constat\u00e9e par la soci\u00e9t\u00e9 recevant ces immobilisations, qui est sa propre valeur d\u2019origine. D\u00e8s lors, la valeur locative de l\u2019ensemble immobilier litigieux doit \u00eatre d\u00e9termin\u00e9e par rapport \u00e0 sa valeur r\u00e9elle comptabilis\u00e9e par la soci\u00e9t\u00e9 requ\u00e9rante lors de la transmission universelle du patrimoine de la soci\u00e9t\u00e9 F\u2026 ayant pris effet le 1er janvier 2010. En outre, en application des dispositions de l\u2019article 1518 B du CGI, la valeur locative de ces immobilisations ne peut \u00eatre inf\u00e9rieure aux quatre cinqui\u00e8mes de celle ayant \u00e9t\u00e9 retenue au titre de l\u2019ann\u00e9e 2009. En l\u2019absence de production de pi\u00e8ces comptables permettant d\u2019\u00e9tablir la valeur constat\u00e9e des immobilisations litigieuses lors de l\u2019op\u00e9ration de transmission universelle de patrimoine, qu\u2019elle seule est en mesure d\u2019apporter, la soci\u00e9t\u00e9 requ\u00e9rante ne peut \u00eatre regard\u00e9e comme \u00e9tablissant l\u2019existence d\u2019une surimposition \u00e0 raison de ces biens. Dans ces conditions, la requ\u00e9rante n\u2019\u00e9tablit pas que les impositions en litige sont entach\u00e9es d\u2019erreurs dans l\u2019\u00e9valuation de la valeur locative de l\u2019\u00e9tablissement industriel situ\u00e9 sur la commune de La Capelle.<\/p>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-478659\" data-post-id=\"478659\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Amiens,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >31 December 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02402066<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(partiellement favorable)<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/7e353852db0a1265b4d8591de753972fc257594a?q=Tribunal+administratif+d%27Amiens,+31+d%C3%A9cembre+2025,+2402066\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Etablissements industriels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>Les feux de balisage a\u00e9ronautique situ\u00e9s sur les pistes d\u2019un a\u00e9roport, qui est un \u00e9tablissement industriel au sens de l\u2019article 1499 du CGI, sont sp\u00e9cifiquement adapt\u00e9s \u00e0 l\u2019activit\u00e9 du transport a\u00e9rien susceptible d\u2019y \u00eatre exerc\u00e9e. La soci\u00e9t\u00e9 requ\u00e9rante est donc fond\u00e9e \u00e0 soutenir que le prix de revient de ces \u00e9quipements ne saurait figurer dans l\u2019assiette de l\u2019imposition \u00e0 la taxe fonci\u00e8re de l\u2019a\u00e9roport de Beauvais-Till\u00e9. En revanche, ni les cl\u00f4tures destin\u00e9es \u00e0 emp\u00eacher l\u2019acc\u00e8s au site occup\u00e9 par l\u2019a\u00e9roport, ni les portiques de s\u00e9curit\u00e9 \u00e0 d\u00e9tection automatique ne constituent des \u00e9quipements sp\u00e9cifiquement adapt\u00e9s \u00e0 l\u2019activit\u00e9 de transport a\u00e9rien exerc\u00e9e dans cet \u00e9tablissement, quelle que soit leur sophistication. La requ\u00e9rante n\u2019est donc pas fond\u00e9e \u00e0 soutenir que le prix de revient de ces \u00e9quipements ne saurait figurer dans l\u2019assiette de l\u2019imposition \u00e0 la taxe fonci\u00e8re de celui-ci.<\/p>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-478734\" data-post-id=\"478734\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Paris,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >30 December 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02425907<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/bf0e53bea6fd82cdc47a3ea1fc2be88985eab188?q=Tribunal+administratif+de+Paris,+2%C3%A8me+Chambre,+30+d%C3%A9cembre+2025,+2425907\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>Il r\u00e9sulte de l\u2019instruction que si les situations respectives du terme de comparaison et de l\u2019immeuble \u00e0 \u00e9valuer restent \u00e9quivalentes en ce qu\u2019ils desservent identiquement des sites hautement touristiques de la capitale, la situation de l\u2019h\u00f4tel en cause (en face des Tuileries) est toutefois l\u00e9g\u00e8rement plus favorable que celle du local-type (situ\u00e9 dans une rue adjacente \u00e0 l\u2019avenue des Champs Elys\u00e9es mais sans perspective directe sur un site touristique). Si la soci\u00e9t\u00e9 requ\u00e9rante estime que l\u2019h\u00f4tel en cause doit faire l\u2019objet d\u2019importantes r\u00e9novations, elle ne le d\u00e9montre par aucun \u00e9l\u00e9ment, alors que son classement quatre \u00e9toiles, disposant, en annexe et dans le cadre de son exploitation directe, d\u2019un spa, d\u2019une piscine couverte et de places de stationnement, conf\u00e8re \u00e0 l\u2019ensemble immobilier la qualit\u00e9 d\u2019un immeuble prestigieux. Alors que l\u2019\u00e9tat d\u2019entretien du local-type n\u00b0 275 est not\u00e9 au proc\u00e8s-verbal comme \u00ab bon \u00bb, les diff\u00e9rences de caract\u00e9ristiques g\u00e9ographique et d\u2019\u00e9tat g\u00e9n\u00e9ral seront justement appr\u00e9ci\u00e9es en fixant \u00e0 25 % le coefficient de majoration. Il y a d\u00e8s lors lieu de retenir le local-type de comparaison propos\u00e9 par l\u2019Administration et de renvoyer la requ\u00e9rante devant cette derni\u00e8re pour le calcul des taxes fonci\u00e8res mises \u00e0 sa charge au titre des ann\u00e9es 2022 et 2023 \u00e0 partir du tarif de ce local, assorti d\u2019un ajustement \u00e0 hauteur de 25 %.<\/p>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-478657\" data-post-id=\"478657\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Pau,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >29 December 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02300572<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(favorable)<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/0202ef2a5de414f3d4610a7f2d3a31198f3cdb3b?q=Tribunal+administratif+de+Pau,+29+d%C3%A9cembre+2025,+2300572\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Etablissements industriels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>Il r\u00e9sulte de l\u2019instruction que les immobilisations 500343 \u00ab r\u00e9fection peinture b\u00e2timent \u00bb, 500370 \u00ab r\u00e9fection peintures fa\u00e7ade est \u00bb, 503874 \u00ab maillet peinture bureau direc\/info\/ctrl \u00bb, 503873 \u00ab maillet peinture gd hall \u00bb, 503575 \u00ab r\u00e9fection peinture entr\u00e9e+couloir murs+portes \u00bb correspondent \u00e0 des travaux de r\u00e9fection de diverses surfaces impliquant leur pr\u00e9paration et l\u2019application de deux couches de peinture ou de toiles de verre. Dans ces conditions, ces travaux peuvent \u00eatre regard\u00e9s, au regard des \u00e9l\u00e9ments produits, comme des travaux de r\u00e9paration n\u2019ayant pas apport\u00e9 d\u2019am\u00e9liorations. Ces immobilisations doivent par suite \u00eatre exclues des bases de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties \u00e0 laquelle a \u00e9t\u00e9 assujettie la soci\u00e9t\u00e9 requ\u00e9rante au titre des ann\u00e9es 2020 et 2021.<\/p>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-478731\" data-post-id=\"478731\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Grenoble,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >24 December 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02509491<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(d\u00e9favorable)<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/38518767775ec30dfd8db4707ef9153d9d7ef6d8?q=Tribunal+administratif+de+Grenoble,+24+d%C3%A9cembre+2025,+2509491\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Locaux professionnels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>La soci\u00e9t\u00e9 requ\u00e9rante conteste l\u2019\u00e9valuation des parkings en litige pour le calcul de la valeur locative r\u00e9vis\u00e9e. Elle sollicite l\u2019application d\u2019un coefficient de pond\u00e9ration de 0,2 aux voies de circulation, en application de l\u2019article 324 Z de l\u2019Annexe III au CGI, pour tenir compte de leur valeur d\u2019utilisation qu\u2019elle estime r\u00e9duite par rapport aux emplacements de stationnement. Toutefois, la requ\u00e9rante ne conteste pas que les voies de circulation au sein du parc sont indispensables pour acc\u00e9der aux emplacements de stationnement. D\u00e8s lors, elle ne conteste pas s\u00e9rieusement la pond\u00e9ration de 1 retenue \u00e0 bon droit par l\u2019Administration fiscale pour les voies de circulation au sein de la zone de stationnement. Par suite, les conclusions de la requ\u00eate tendant \u00e0 cette fin doivent \u00eatre rejet\u00e9es.<\/p>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-478655\" data-post-id=\"478655\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"265446\" class=\"elementor elementor-265446\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1dd65 e-flex e-con-boxed e-con e-parent\" data-id=\"fd1dd65\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbb17db e-con-full e-flex e-con e-child\" data-id=\"dbb17db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c09ab09 e-con-full e-flex e-con e-child\" data-id=\"c09ab09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a843601 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"a843601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >TA Grenoble,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932e4ce skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"932e4ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >24 December 2025,<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f65386 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"2f65386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >n\u00b02401069<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdcc5d skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"efdcc5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >(partiellement favorable)<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a81fef9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a81fef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/justice.pappers.fr\/decision\/e5cdce992be1b1284201912d59f735f3e592415f?q=Tribunal+administratif+de+Grenoble,+24+d%C3%A9cembre+2025,+2401069\" target=\"_blank\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-external-link-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432,320H400a16,16,0,0,0-16,16V448H64V128H208a16,16,0,0,0,16-16V80a16,16,0,0,0-16-16H48A48,48,0,0,0,0,112V464a48,48,0,0,0,48,48H400a48,48,0,0,0,48-48V336A16,16,0,0,0,432,320ZM488,0h-128c-21.37,0-32.05,25.91-17,41l35.73,35.73L135,320.37a24,24,0,0,0,0,34L157.67,377a24,24,0,0,0,34,0L435.28,133.32,471,169c15,15,41,4.5,41-17V24A24,24,0,0,0,488,0Z\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb55f08 skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"cb55f08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" >Etablissements industriels<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2ce47e skt-advanced-tooltip-top elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"e2ce47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__replacement-wrap\"><div class=\"jet-listing-dynamic-field__content\" ><p>S\u2019il n\u2019est pas contest\u00e9 que les \u00ab sprinklage \u00bb c\u2019est-\u00e0-dire les installations de lutte contre les incendies, sont impos\u00e9s par la r\u00e9glementation et indispensables \u00e0 l\u2019exercice d\u2019une activit\u00e9 industrielle, ces seules circonstances ne sont pas \u00e0 elles seules de nature \u00e0 exclure un tel dispositif du calcul de la base de liquidation de la taxe fonci\u00e8re \u00e0 d\u00e9faut de d\u00e9monstration du caract\u00e8re sp\u00e9cifiquement adapt\u00e9 \u00e0 l\u2019activit\u00e9 exerc\u00e9e par la soci\u00e9t\u00e9 contribuable. Il r\u00e9sulte des factures produites par la soci\u00e9t\u00e9 requ\u00e9rante ainsi que des explications apport\u00e9es par l\u2019Administration fiscales que les dispositifs \u00ab sprinklage \u00bb concern\u00e9s par la demande d\u2019exon\u00e9ration sont tous situ\u00e9s dans des locaux administratifs, ils ne constituent donc pas des \u00e9l\u00e9ments sp\u00e9cifiquement adapt\u00e9s \u00e0 l\u2019activit\u00e9 de la soci\u00e9t\u00e9. En revanche, le r\u00e9servoir g\u00e9n\u00e9ral faisant l\u2019objet de la facture n\u00b0 2007002106 du 23 d\u00e9cembre 2007 doit \u00eatre consid\u00e9r\u00e9 comme sp\u00e9cifiquement adapt\u00e9 destin\u00e9 \u00e0 alimenter l\u2019ensemble du site et doit ainsi \u00eatre exclu des bases d\u2019imposition. Par ailleurs, il r\u00e9sulte de l\u2019instruction que seules les immobilisations objets des factures n\u00b0 1998000890 \u00e9tablie le 1er avril 1998 pour un montant de 422,28 euros et n\u00b0 2001001340 \u00e9tablie le 20 ao\u00fbt 2001 s\u2019\u00e9levant \u00e0 1 592,03 euros sont relatives \u00e0 l\u2019activit\u00e9 industrielle et constituent des am\u00e9nagements sp\u00e9ciaux en vue de l\u2019exercice de cette activit\u00e9. Il en r\u00e9sulte que la modification de la base d\u2019imposition ne doit \u00eatre modifi\u00e9e que dans cette mesure.<\/p>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><div class=\"jet-listing-grid__loader\"><div class=\"jet-listing-grid__loader-spinner\"><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>S\u00e9lection de jugements rendus par les Tribunaux administratifs Jugements &#8211; Cat\u00e9gories Etablissements industriels Locaux professionnels Locaux affect\u00e9s \u00e0 l&rsquo;habitation P\u00e9riode Remove filters TA Versailles, 26 avril 2024, n\u00b02401022 (d\u00e9favorable) Locaux professionnels Pour contester le niveau du coefficient de localisation de 1,3, la soci\u00e9t\u00e9 requ\u00e9rante soutient que la situation des parcelles concern\u00e9es en bordure de l\u2019autoroute [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":247632,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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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":""},"business_unit":[753],"offre":[895],"secteur":[],"class_list":["post-265463","page","type-page","status-publish","has-post-thumbnail","hentry","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:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/247632"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=265463"}],"wp:term":[{"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}]}}