{"id":262990,"date":"2024-09-16T17:55:44","date_gmt":"2024-09-16T15:55:44","guid":{"rendered":"https:\/\/group-gac.com\/?p=262990"},"modified":"2024-09-26T16:46:58","modified_gmt":"2024-09-26T14:46:58","slug":"loge-du-gardien-situee-dans-un-etablissement-industriel","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/janitors-lodge-on-an-industrial-site\/","title":{"rendered":"Janitor's lodge on an industrial site: only a few months left to act..."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"262990\" class=\"elementor elementor-262990\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" 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-0c09d6e elementor-widget elementor-widget-text-editor\" data-id=\"0c09d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vous exploitez un \u00e9tablissement industriel ? Vous pourriez b\u00e9n\u00e9ficier d\u2019\u00e9conomies de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties et de cotisation fonci\u00e8re des entreprises si des locaux d\u2019habitation, comme une loge de gardien, sont pr\u00e9sents sur votre site ! D\u00e9couvrez comment tirer parti de cette nouvelle possibilit\u00e9 avant la fin de l\u2019ann\u00e9e 2024.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85d7e05 elementor-widget elementor-widget-heading\" data-id=\"85d7e05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><p><b><span>Le crit\u00e8re de\nl\u2019utilisation distincte<\/span><\/b><span><\/span><\/p><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ca43fe e-flex e-con-boxed e-con e-child\" data-id=\"0ca43fe\" 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-8f9df8f elementor-widget elementor-widget-text-editor\" data-id=\"8f9df8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006306246\/\">article 1494 du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI)<\/a> dispose que la valeur locative des biens passibles de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties est d\u00e9termin\u00e9e pour chaque propri\u00e9t\u00e9 \u2013 ou fraction de propri\u00e9t\u00e9 \u2013 normalement destin\u00e9e \u00e0 une utilisation distincte.<\/p>\n<p>L\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006299363\">article 324 A de l\u2019Annexe III audit Code<\/a> pr\u00e9cise que, par propri\u00e9t\u00e9 normalement destin\u00e9e \u00e0 une utilisation distincte, on entend, en ce qui concerne les \u00e9tablissements industriels, l\u2019ensemble des sols, terrains, b\u00e2timents et installations qui concourent \u00e0 une m\u00eame exploitation et font partie du m\u00eame groupement topographique.<\/p>\n<p>L\u2019\u00e9tablissement industriel se pr\u00e9sente donc comme une entit\u00e9 \u00e9conomique dont les \u00e9l\u00e9ments constitutifs sont indissociables au regard de l\u2019exploitant [V. \u00e0 cet \u00e9gard le Bulletin Officiel des Finances Publiques-Imp\u00f4ts (BOFiP-Imp\u00f4ts) r\u00e9f\u00e9renc\u00e9 sous l\u2019identifiant juridique <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/4829-PGP.html\/identifiant%3DBOI-IF-TFB-20-10-10-30-20170906\">BOI-IF-TFB-20-10-10-30, n\u00b0 160<\/a>].<\/p>\n<p>Il r\u00e9sulte de ce qui pr\u00e9c\u00e8de que la d\u00e9finition des propri\u00e9t\u00e9s \u00e0 prendre en compte pour le choix de la m\u00e9thode d\u2019\u00e9valuation applicable est fonction du seul crit\u00e8re de leur utilisation distincte, m\u00eame si les biens concern\u00e9s appartiennent \u00e0 des propri\u00e9taires diff\u00e9rents. Tel est par exemple le cas :<\/p>\n<ul>\n<li>des locaux donn\u00e9s en location \u00e0 un exploitant industriel et qui font l\u2019objet de la m\u00eame utilisation que l\u2019immeuble \u00e0 usage industriel situ\u00e9 sur une parcelle contigu\u00eb appartenant \u00e0 un autre propri\u00e9taire mais lou\u00e9 au m\u00eame exploitant (V. <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000018007678?page=1&amp;pageSize=10&amp;query=293538&amp;searchField=ALL&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\"><em>CE, 21 novembre 2007, n\u00b0 293 538<\/em><\/a>) ;<\/li>\n<li>du logement affect\u00e9 au gardien situ\u00e9 dans l\u2019enceinte de l\u2019\u00e9tablissement industriel, qui concourt n\u00e9cessairement \u00e0 l\u2019exploitation de cet \u00e9tablissement (V. <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000028966268?page=1&amp;pageSize=10&amp;query=365751&amp;searchField=ALL&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\"><em>CE, 21 mai 2014, n\u00b0 365\u00a0751<\/em><\/a>).<\/li>\n<\/ul>\t\t\t\t\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 class=\"elementor-element elementor-element-54dc677 e-con-full e-flex e-con e-parent\" data-id=\"54dc677\" 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-9fb333f elementor-widget elementor-widget-heading\" data-id=\"9fb333f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Une doctrine administrative partiellement rapport\u00e9e<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d9bc10 e-flex e-con-boxed e-con e-child\" data-id=\"2d9bc10\" 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-d736b3c elementor-widget elementor-widget-text-editor\" data-id=\"d736b3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La doctrine administrative initialement publi\u00e9e au BOFiP-Imp\u00f4ts sous l\u2019identifiant juridique <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1250-PGP.html\/identifiant%3DBOI-IF-TFB-20-10-50-10-20150204\">BOI-IF-TFB-20-10-50-10, n\u00b0 110<\/a> retenait une approche diff\u00e9rente de celle du Conseil d\u2019Etat en ce qui concerne les locaux d\u2019habitation situ\u00e9s dans l\u2019enceinte de l\u2019\u00e9tablissement industriel. Elle pr\u00e9cisait en effet que\u00a0: \u00a0<\/p>\n<p>\u00ab <em>Restent en dehors de la rubrique [relative \u00e0 la consistance des \u00e9tablissements industriels] les b\u00e2timents qui, bien que situ\u00e9s dans l\u2019enceinte de l\u2019\u00e9tablissement, ne peuvent \u00eatre consid\u00e9r\u00e9s comme affect\u00e9s \u00e0 l\u2019exploitation. <u>Il en est ainsi des locaux d\u2019habitation (logement des gardiens, du directeur, etc.)<\/u> et des locaux affect\u00e9s \u00e0 l\u2019exercice d\u2019une activit\u00e9 commerciale distincte de l\u2019activit\u00e9 industrielle (magasins de vente au d\u00e9tail, etc.). <\/em><\/p>\n<p><em>M\u00eame lorsqu\u2019ils font partie int\u00e9grante des autres b\u00e2timents, <u>ces locaux sont consid\u00e9r\u00e9s distinctement<\/u> et \u00e9valu\u00e9s suivant les r\u00e8gles pr\u00e9vues pour les biens de m\u00eame nature<\/em> \u00bb [nous soulignons].<\/p>\n<p>Cette doctrine a toutefois \u00e9t\u00e9 rapport\u00e9e \u00e0 compter du 14 juin 2023. D\u00e9sormais, le BOFiP-Imp\u00f4ts publi\u00e9 sous l\u2019identifiant juridique <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1443-PGP.html\/identifiant=BOI-IF-TFB-20-10-50-20-20230614\">BOI-IF-TFB-20-10-50-20, n\u00b0 30<\/a> se trouve r\u00e9dig\u00e9 comme suit\u00a0:<\/p>\n<p>\u00ab\u00a0<em>Restent en dehors de ces immobilisations les b\u00e2timents qui, bien que situ\u00e9s dans l\u2019enceinte de l\u2019\u00e9tablissement, ne peuvent \u00eatre consid\u00e9r\u00e9s comme affect\u00e9s \u00e0 l\u2019exploitation. Il en est ainsi des locaux affect\u00e9s \u00e0 l\u2019exercice d\u2019une activit\u00e9 commerciale distincte de l\u2019activit\u00e9 industrielle (magasins de vente au d\u00e9tail, etc.). M\u00eame lorsqu\u2019ils font partie int\u00e9grante des autres b\u00e2timents, ces locaux sont consid\u00e9r\u00e9s distinctement et \u00e9valu\u00e9s suivant les r\u00e8gles pr\u00e9vues pour les biens de m\u00eame nature. <u>En revanche, les locaux d&rsquo;habitation concourant \u00e0 l&rsquo;exploitation, tels le logement du gardien, sont retenus (CE, d\u00e9cision du 21 mai 2014, n\u00b0 365 751)<\/u><\/em>\u00a0\u00bb [nous soulignons].<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9766faa elementor-widget elementor-widget-heading\" data-id=\"9766faa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cons\u00e9quence<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eab291 elementor-widget elementor-widget-text-editor\" data-id=\"7eab291\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Il est possible d\u2019exclure de l\u2019assiette fonci\u00e8re de l\u2019\u00e9tablissement industriel tous les locaux situ\u00e9s dans l\u2019enceinte de cet \u00e9tablissement et qui sont :<\/p>\n<ul>\n<li>soit affect\u00e9s \u00e0 l\u2019exercice d\u2019une activit\u00e9 commerciale distincte de l\u2019activit\u00e9 industrielle (exclusion sur le fondement de la loi telle qu\u2019interpr\u00e9t\u00e9e par le Conseil d\u2019Etat et la doctrine administrative)\u00a0;<\/li>\n<li>soit \u00e0 usage d\u2019habitation (exclusion sur le fondement de la seule doctrine administrative mais uniquement pour les impositions dont le fait g\u00e9n\u00e9rateur est ant\u00e9rieur au 14 juin 2023, d\u00e8s lors que cette doctrine s\u2019av\u00e8re plus favorable que la loi).<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6064622 elementor-widget elementor-widget-heading\" data-id=\"6064622\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le conseil de notre expert<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13bccc0 elementor-widget elementor-widget-text-editor\" data-id=\"13bccc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Compte tenu de la date du fait g\u00e9n\u00e9rateur de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (et de la cotisation fonci\u00e8re des entreprises), fix\u00e9e au 1<sup>er<\/sup> janvier, <strong>nous conseillons d\u2019introduire une r\u00e9clamation au titre de l\u2019ann\u00e9e d\u2019imposition 2023, et ce avant le 31 d\u00e9cembre 2024<\/strong> conform\u00e9ment aux dispositions de l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047280419\">article R.* 196-2 du Livre des proc\u00e9dures fiscales<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa98bc elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"1aa98bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVous souhaitez approfondir ce point avec un de nos experts  fiscale ?\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-md\" href=\"https:\/\/calendly.com\/expertsgac-\/analysons-votre-situation-fiscale\">\n\t\t\t\t\t\tContactez-nous !\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b5b095 e-flex e-con-boxed e-con e-parent\" data-id=\"4b5b095\" 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-3cdf835 elementor-widget elementor-widget-text-editor\" data-id=\"3cdf835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dans la mesure o\u00f9 les r\u00e8gles d\u2019\u00e9valuation des locaux \u00e0 usage d\u2019habitation sont g\u00e9n\u00e9ralement plus favorables que celles relatives aux \u00e9tablissements industriels, l\u2019objet de cette r\u00e9clamation consistera\u00a0d\u2019abord \u00e0 identifier tous les locaux \u00e0 usage d\u2019habitation situ\u00e9s dans l\u2019enceinte de l\u2019\u00e9tablissement industriel (il s\u2019agira le plus souvent de la loge du gardien) puis \u00e0 solliciter leur \u00e9valuation suivant les r\u00e8gles qui leur sont propres (c\u2019est-\u00e0-dire celles fix\u00e9es par l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000034111395\">article 1496 du CGI<\/a>).<\/p>\n<p>Il suffira enfin de se pr\u00e9valoir, sur le fondement du dernier alin\u00e9a de l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037312533\">article L. 80 A du livre des proc\u00e9dures fiscales<\/a> relatif \u00e0 l\u2019opposabilit\u00e9 de la doctrine administrative, du <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1250-PGP.html\/identifiant%3DBOI-IF-TFB-20-10-50-10-20150204\">BOI-IF-TFB-20-10-50-10, n\u00b0 110<\/a> pr\u00e9cit\u00e9 dans sa version en vigueur au 1<sup>er<\/sup> janvier 2023.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc9ffa7 elementor-widget elementor-widget-heading\" data-id=\"fc9ffa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">En r\u00e9sum\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-517679a elementor-widget elementor-widget-text-editor\" data-id=\"517679a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol>\n<li><strong>R\u00e9duisez vos co\u00fbts<\/strong> : faire r\u00e9\u00e9valuer ces locaux peut vous faire r\u00e9aliser des \u00e9conomies de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties et de cotisation fonci\u00e8re des entreprises.<\/li>\n<li><strong>Date limite proche<\/strong> : vous avez jusqu\u2019au <strong>31 d\u00e9cembre 2024<\/strong> pour introduire votre r\u00e9clamation au titre de l\u2019ann\u00e9e d\u2019imposition 2023.<\/li>\n<li><strong>Proc\u00e9dure simple<\/strong> : il suffit d\u2019identifier les locaux concern\u00e9s (comme la loge du gardien, du directeur de l\u2019usine, etc.) et de demander leur \u00e9valuation selon les r\u00e8gles applicables aux habitations.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-531e213 elementor-widget elementor-widget-heading\" data-id=\"531e213\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Article r\u00e9dig\u00e9 par : <\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e12c37f e-con-full e-flex e-con e-child\" data-id=\"e12c37f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-06d93ee e-con-full e-flex e-con e-child\" data-id=\"06d93ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7ae2986 e-con-full e-flex e-con e-child\" data-id=\"7ae2986\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51e8085 elementor-widget__width-initial elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"51e8085\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/PLEZI_Speaker-300x300.png\" class=\"attachment-medium size-medium wp-image-266260\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/elementor\/thumbs\/PLEZI_Speaker-quoiwkzph16q901zffgat45snfcex4l0e3s3n4lewo.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/PLEZI_Speaker-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/PLEZI_Speaker-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/PLEZI_Speaker.png 500w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5118f86 e-con-full e-flex e-con e-child\" data-id=\"5118f86\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78f9cd4 elementor-widget elementor-widget-heading\" data-id=\"78f9cd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Aymeric GIVORD \u2013 Expert en fiscalit\u00e9 locale chez G.A.C. Group\n\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cd7f8a elementor-widget elementor-widget-heading\" data-id=\"7cd7f8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Consultant en fiscalit\u00e9 locale depuis 2002, Aymeric collabore depuis plus de 15 ans avec d\u2019\u00e9minents avocats et professeurs agr\u00e9g\u00e9s dans l\u2019optique de faire \u00e9voluer la jurisprudence dans un sens favorable aux contribuables. Avec ses \u00e9quipes, il est notamment \u00e0 l\u2019origine de l\u2019arr\u00eat de Pl\u00e9ni\u00e8re fiscale \u00ab SA GKN Driveline \u00bb (CE, 11 d\u00e9cembre 2020, n\u00b0 422 418) mais \u00e9galement de la d\u00e9cision de principe rendue en faveur de la SAS Rousseau (CE, 5 avril 2022, n\u00b0 448 710). Son travail au quotidien consiste dans l'analyse des bases d'imposition des \u00e9tablissements industriels, locaux professionnels et certains locaux d'habitation d\u00e9tenus et\/ou exploit\u00e9s par les entreprises ou certains organismes afin de leur faire part de ses pr\u00e9conisations et d'optimisations potentielles et les accompagner dans la mise en place de ces actions, notamment au cours d'\u00e9ventuels contentieux juridictionnels.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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-418ba62 e-flex e-con-boxed e-con e-parent\" data-id=\"418ba62\" 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-d166568 elementor-widget elementor-widget-spacer\" data-id=\"d166568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-209c6c2 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"209c6c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/accompagnement-1030x579.png);\" role=\"img\" aria-label=\"accompagnement\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 202.9 233\"><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path d=\"M90.4,128.9l-.2-32.4.2-64.2L146.3,0,202,31.9V97.8l-27.1,15-21.6-12.5,27.6-15.2.1-39.9L146.4,25.3l-34.6,20-.1,39.9.1,31Z\" style=\"fill:#3687c4\"><\/path><path d=\"M119.2,88l28.2,16.1,55.5,32.3v64.5L147.3,233l-57-32.9V168.4l21.9-12.6-.4,32.5,34.5,20,34.5-20v-40l-34.5-20-26.9-15.4Z\" style=\"fill:#959dab\"><\/path><path d=\"M139.8,132.4l-28,16.4L56.1,180.7.2,148.5,0,84.3,57,51.4,84.1,67.7V92.8L56.6,77.1,22,97.2v38.5l34.6,20,34.6-19.9L118,120.2Z\" style=\"fill:#232954\"><\/path><path d=\"M162.6,95.2l21.7,12.4-9.3,5.2-21.6-12.6Z\" style=\"fill:#2a6cad\"><\/path><path d=\"M90.3,168.4l21.9-12.7-.2,11.9L90.3,179.1Z\" style=\"fill:#6f767f\"><\/path><path d=\"M73.8,86.7V61.4l10.4,6.3v25Z\" style=\"fill:#14162d\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p align=\"align\">Nos consultants fiscalistes proposent un accompagnement tout au long de vos investissements fonciers et restructuration (assistances d\u00e9claratives, budg\u00e9tisation, taxe d\u2019am\u00e9nagement, redevance arch\u00e9ologique, etc.) pour des imp\u00f4ts locaux et taxes s\u00e9curis\u00e9s.\n\nVous avez besoin d\u2019une gestion solide et fiable de votre tr\u00e9sorerie pour permettre la croissance de votre entreprise : notre division performance financi\u00e8re compos\u00e9e de consultants fiscalistes appuy\u00e9s par des avocats experts,  a pour mission de s\u00e9curiser votre environnement fiscal gr\u00e2ce \u00e0 un haut niveau d\u2019expertise et un accompagnement personnalis\u00e9.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"\/service\/fiscalite-locale\/\">\n\t\t\t\t\t\tD\u00e9couvrez notre accompagnement\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\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-3b98ee0 e-con-full e-flex e-con e-parent\" data-id=\"3b98ee0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-81f0706 e-transform e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"81f0706\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.025,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeIn&quot;,&quot;_transform_scale_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<a class=\"elementor-element elementor-element-d89674c e-con-full e-flex e-con e-child\" data-id=\"d89674c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEyNzcxNyIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9a24d0 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"d9a24d0\" 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<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"gac gac-email-2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d88b85 elementor-widget elementor-widget-heading\" data-id=\"2d88b85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Newsletter<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-0000ede e-con-full e-flex e-con e-child\" data-id=\"0000ede\" 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-27ffe01 elementor-widget elementor-widget-heading\" data-id=\"27ffe01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Restez inform\u00e9.e des derni\u00e8res actualit\u00e9s fiscales li\u00e9es \u00e0 la fiscalit\u00e9 locale.<br>Abonnez-vous \u00e0 notre newsletter.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0a617 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9d0a617\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEyNzcxNyIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je m'abonne<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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>If you have residential premises on your site, you could benefit from property tax savings!<\/p>","protected":false},"author":49,"featured_media":263506,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Loge du gardien situ\u00e9e dans un \u00e9tablissement industriel","_seopress_titles_desc":"Vous pourriez b\u00e9n\u00e9ficier d\u2019\u00e9conomies de taxe ou cotisation fonci\u00e8re si des locaux d\u2019habitation sont pr\u00e9sents sur votre site 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[631],"tags":[916],"business_unit":[753],"offre":[895],"secteur":[662],"class_list":["post-262990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-fiscales","tag-fiscalite-locale","business_unit-fiscalite","offre-fiscalite-locale","secteur-industrie"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/262990","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/49"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=262990"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/262990\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/263506"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=262990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=262990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=262990"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=262990"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=262990"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=262990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}