{"id":281075,"date":"2024-11-15T11:28:25","date_gmt":"2024-11-15T10:28:25","guid":{"rendered":"https:\/\/group-gac.com\/?p=281075"},"modified":"2024-11-18T17:26:14","modified_gmt":"2024-11-18T16:26:14","slug":"plf-2025-fixite-du-dispositif-de-planchonnement-des-locaux-professionnels","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/plf-2025-fixing-the-planchonnement-system-for-business-premises\/","title":{"rendered":"PLF 2025: Fixing the \"planchonnement\" system for business premises"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"281075\" class=\"elementor elementor-281075\" 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-e473b23 elementor-widget elementor-widget-heading\" data-id=\"e473b23\" 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 projet de loi de finances pour 2025 pr\u00e9voit d\u2019\u00e9tablir la fixit\u00e9 du dispositif de \u00ab planchonnement \u00bb de l\u2019\u00e9volution des valeurs locatives des locaux professionnels telle qu\u2019elle a \u00e9t\u00e9 appliqu\u00e9e jusqu\u2019\u00e0 pr\u00e9sent par l\u2019Administration fiscale. <\/h2>\t\t\t\t<\/div>\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>Cette modification ferait suite \u00e0 une interpr\u00e9tation contraire du Conseil d\u2019Etat en date du 13\u00a0novembre 2023 confirm\u00e9e par une autre d\u00e9cision en date du 3\u00a0avril 2024. Elle s\u2019appliquerait de mani\u00e8re r\u00e9troactive aux impositions dues \u00e0 compter de l\u2019exercice 2023.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16cf30c elementor-widget elementor-widget-heading\" data-id=\"16cf30c\" 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\">Rappel des modalit\u00e9s de calcul de la valeur locative des locaux professionnels<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5b12f4 elementor-widget elementor-widget-text-editor\" data-id=\"c5b12f4\" 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>Depuis 2017, les locaux professionnels autres qu\u2019industriels sont \u00e9valu\u00e9s d\u2019apr\u00e8s la valeur r\u00e9vis\u00e9e consistant \u00e0 appliquer \u00e0 leur surface un tarif issue d\u2019une grille tarifaire d\u2019apr\u00e8s leur cat\u00e9gorie (en fonction de l\u2019usage du local). Cette r\u00e9forme a entra\u00een\u00e9 m\u00e9caniquement des variations par rapport aux bases impos\u00e9es jusqu\u2019en 2016, laquelle consistait \u00e0 appliquer \u00e0 la surface le tarif d\u2019un local type \u00e9valu\u00e9 au 1<sup>er<\/sup>\u00a0janvier 1970.<\/p><p>Aussi, pour assurer la neutralit\u00e9 de la r\u00e9forme pour les collectivit\u00e9s locales, des coefficients de neutralisation ont \u00e9t\u00e9 mis en place.<\/p><p>Pour les contribuables, la loi a cr\u00e9\u00e9 deux m\u00e9canismes d\u2019accompagnement, \u00e0 savoir\u00a0:<\/p><ul><li>un planchonnement, dont l\u2019objet est de r\u00e9duire de moiti\u00e9 l\u2019\u00e9cart entre l\u2019ancienne valeur locative et la nouvelle valeur locative r\u00e9vis\u00e9e neutralis\u00e9e\u00a0;<\/li><li>un lissage, qui permet d\u2019\u00e9taler, sur une p\u00e9riode de dix ans \u00e0 compter de 2017, les variations de cotisations issues de la prise en compte des valeurs locatives r\u00e9vis\u00e9es.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d9f24 elementor-widget elementor-widget-heading\" data-id=\"26d9f24\" 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\">Remise en cause du caract\u00e8re fixe du m\u00e9canisme de planchonnement par le Conseil d\u2019Etat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-832fbec elementor-widget elementor-widget-text-editor\" data-id=\"832fbec\" 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\u2019application par les services de la Direction g\u00e9n\u00e9rale des finances publiques (DGFiP) du dispositif du planchonnement\u00a0s\u2019effectue actuellement de mani\u00e8re \u00ab\u00a0fig\u00e9e\u00a0\u00bb par rapport \u00e0 la valeur locative r\u00e9vis\u00e9e au titre de l\u2019ann\u00e9e 2017. Le m\u00e9canisme de planchonnement n\u2019est donc pas actualis\u00e9 chaque ann\u00e9e et ne tient ainsi pas compte d\u2019\u00e9ventuelles modifications de la valeur locative post\u00e9rieures \u00e0 cette date (\u00e0 l\u2019instar de l\u2019application d\u2019un coefficient de localisation d\u00e9cid\u00e9e apr\u00e8s 2017 par une commissions d\u00e9partementales des valeurs locative).<\/p><p>Dans une d\u00e9cision du 13\u00a0novembre 2023,\u00a0statuant sur une demande de renvoi au Conseil constitutionnel d\u2019une question prioritaire de constitutionnalit\u00e9, et confirm\u00e9e par une d\u00e9cision du 4\u00a0avril 2024\u00a0statuant sur le fond du litige, le Conseil d\u2019Etat a toutefois estim\u00e9 qu\u2019il r\u00e9sultait de la r\u00e9daction du III de l\u2019article 1518\u00a0A\u00a0<em>quinquies<\/em>\u00a0du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) que le calcul du planchonnement s\u2019effectuait, au titre de chaque ann\u00e9e entre\u00a02017 et\u00a02025, en comparant la valeur locative du local professionnel non r\u00e9vis\u00e9e au 1<sup>er<\/sup>\u00a0janvier 2017 \u00e0 sa valeur locative r\u00e9vis\u00e9e et neutralis\u00e9e au titre de l\u2019ann\u00e9e concern\u00e9e et non pas \u00e0 \u00ab\u00a0<em>la valeur locative<\/em>\u00a0[\u2026]\u00a0<em>retenue pour l\u2019\u00e9tablissement des impositions dues au titre de la seule ann\u00e9e\u00a02017<\/em>\u00a0\u00bb.<\/p><p>Cette interpr\u00e9tation contradictoire du juge administratif\u00a0a ainsi plac\u00e9 l\u2019Administration fiscale face \u00e0 un risque de contentieux de s\u00e9rie\u00a0contestant la fixit\u00e9 du planchonnement telle qu\u2019appliqu\u00e9e par les services de la DGFiP. Une \u00e9valuation pr\u00e9alable r\u00e9alis\u00e9e par la DGFiP fait \u00e9tat de 87 affaires contentieuses en cours pour un montant total de 38,5\u00a0millions d\u2019euros. Compte tenu du caract\u00e8re r\u00e9cent des d\u00e9cisions du Conseil d\u2019Etat,\u00a0l\u2019Administration fiscale anticipe un accroissement significatif du nombre de proc\u00e9dures contentieuses\u00a0puisque pr\u00e8s de 84,5\u00a0% des locaux professionnels r\u00e9vis\u00e9s font l\u2019objet d\u2019un planchonnement communal, soit environ 3,1\u00a0millions de locaux. Sur ces locaux,\u00a02,9\u00a0millions sont affect\u00e9s par une augmentation de leur valeur locative, donnant un int\u00e9r\u00eat \u00e0 agir \u00e0 leurs propri\u00e9taires\u00a0ou leurs exploitants pour former une r\u00e9clamation.<\/p><p>L\u2019Administration fiscale ne semble pas encore en mesure de pr\u00e9voir le montant pr\u00e9visionnel des d\u00e9gr\u00e8vements correspondant \u00e0 ces contentieux qui sont donc \u00e0 la charge de l\u2019Etat et qui pourraient repr\u00e9senter une somme tr\u00e8s importante. Cet \u00e9tat de fait place \u00e9galement les collectivit\u00e9s dans une situation d\u2019instabilit\u00e9 quant \u00e0 la pr\u00e9visibilit\u00e9 de leurs ressources fiscales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0f5908 elementor-widget elementor-widget-heading\" data-id=\"b0f5908\" 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\">Dispositif propos\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a075cd8 elementor-widget elementor-widget-text-editor\" data-id=\"a075cd8\" 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>Tirant les cons\u00e9quences de la d\u00e9cision du Conseil d\u2019Etat et de l\u2019impossibilit\u00e9 pour l\u2019Administration fiscale de proc\u00e9der, en gestion, \u00e0 la mise en \u0153uvre d\u2019un \u00ab\u00a0planchonnement glissant\u00a0\u00bb, le pr\u00e9sent article modifie l\u2019article 1518\u00a0A\u00a0<em>quinquies<\/em>\u00a0du CGI afin de\u00a0r\u00e9tablir pour les impositions directes locales dues \u00e0 compter de 2023 la fixit\u00e9 du planchonnement telle qu\u2019elle a \u00e9t\u00e9 appliqu\u00e9e jusqu\u2019\u00e0 pr\u00e9sent.<\/p><p>Ainsi, pour les impositions dues au titre des ann\u00e9es 2023 \u00e0 2025, le planchonnement devrait s\u2019effectuer en comparant la valeur locative non r\u00e9vis\u00e9e au 1<sup>er<\/sup>\u00a0janvier 2017 \u00e0 la valeur locative r\u00e9vis\u00e9e au 1<sup>er<\/sup>\u00a0janvier 2017.<\/p><p>La r\u00e9troactivit\u00e9 propos\u00e9e de la mesure s\u2019appliquerait aux impositions dues au titre des ann\u00e9es\u00a02023 et\u00a02024 \u00e0 l\u2019exception de celles contest\u00e9es avant le 10\u00a0octobre \u2013\u00a0date de pr\u00e9sentation du pr\u00e9sent projet de loi de finances pour 2025 en Conseil des ministres\u00a0\u2013 et des d\u00e9cisions de justice pass\u00e9es en force de chose jug\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e629959 elementor-widget elementor-widget-heading\" data-id=\"e629959\" 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\">Un risque d\u2019inconstitutionnalit\u00e9 ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f423643 elementor-widget elementor-widget-text-editor\" data-id=\"f423643\" 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>Selon les d\u00e9bats parlementaires, la r\u00e9troactivit\u00e9 de la mesure pourrait faire courir un risque d\u2019inconstitutionnalit\u00e9. Le juge constitutionnel a en effet toujours affirm\u00e9 un principe de non-r\u00e9troactivit\u00e9 des lois en mati\u00e8re r\u00e9pressive\u00a0et ne l\u2019admet dans les autres mati\u00e8res qu\u2019en cas de \u00ab\u00a0<em>motif d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral suffisant et sous r\u00e9serve de ne pas priver de garanties l\u00e9gales des exigences constitutionnelles<\/em>\u00a0\u00bb. De son c\u00f4t\u00e9, la DGFiP estime que \u00ab\u00a0<em>pourrait constituer un motif d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral suffisant la volont\u00e9 d\u2019\u00e9viter un d\u00e9sordre dans le fonctionnement des services publics<\/em>\u00a0\u00bb.<\/p><p>Par ailleurs, dans sa d\u00e9cision du 13\u00a0novembre 2023, le Conseil d\u2019Etat a estim\u00e9 que le dispositif de planchonnement, tel qu\u2019il r\u00e9sulte des dispositions du III de l\u2019article 1518\u00a0A\u00a0<em>quinquies<\/em>\u00a0du CGI, n\u2019institue pas \u00ab\u00a0<em>une diff\u00e9rence de traitement m\u00e9connaissant les principes d\u2019\u00e9galit\u00e9 devant la loi fiscale et d\u2019\u00e9galit\u00e9 devant les charges publiques<\/em>\u00a0\u00bb au d\u00e9triment des contribuables ayant vu le coefficient de localisation de leur parcelle fix\u00e9 apr\u00e8s 2017, d\u00e8s lors que le calcul du planchonnement est actualis\u00e9 chaque ann\u00e9e. La nouvelle r\u00e9daction du III, confirmant la fixit\u00e9 du planchonnement \u00e0 rebours de l\u2019interpr\u00e9tation du juge administratif, pourrait donc \u00eatre censur\u00e9e en cons\u00e9quence. Mais un tel risque appara\u00eet plus faible que le pr\u00e9c\u00e9dent car le Conseil d\u2019Etat a jug\u00e9, \u00e0 propos du dispositif de lissage qui est institu\u00e9 de mani\u00e8re fig\u00e9e au 1<sup>er<\/sup>\u00a0janvier 2017, que celui-ci entra\u00eene certes \u00ab\u00a0<em>une diff\u00e9rence de traitement<\/em>\u00a0\u00bb mais que cette derni\u00e8re \u00ab\u00a0<em>ne r\u00e9sulte pas de la loi fiscale mais d\u2019une \u00e9ventuelle carence dans la mise en \u0153uvre des dispositions [\u2026] relatives \u00e0 la d\u00e9termination des valeurs locatives [des locaux professionnels]<\/em>\u00a0\u00bb, en particulier en ce qui concerne l\u2019application des coefficients de localisation.<\/p>\t\t\t\t\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-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 l'un de nos experts en fiscalit\u00e9 locale ?\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-36850bc e-flex e-con-boxed e-con e-parent\" data-id=\"36850bc\" 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-04de4fc elementor-widget elementor-widget-spacer\" data-id=\"04de4fc\" 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-d262a84 elementor-widget elementor-widget-heading\" data-id=\"d262a84\" 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-a2c980b e-con-full e-flex e-con e-child\" data-id=\"a2c980b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ee479f e-con-full e-flex e-con e-child\" data-id=\"8ee479f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e99a278 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"e99a278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"240\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/06\/Adama-SARR-240x300.png\" class=\"attachment-medium size-medium wp-image-238141\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/06\/Adama-SARR-240x300.png 240w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/06\/Adama-SARR-10x12.png 10w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/06\/Adama-SARR.png 704w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72d9f42 e-con-full e-flex e-con e-child\" data-id=\"72d9f42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee74f6e elementor-widget elementor-widget-heading\" data-id=\"ee74f6e\" 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\">Adama SARR \u2013 Consultante fiscaliste chez G.A.C. Group<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b03b485 elementor-widget elementor-widget-heading\" data-id=\"b03b485\" 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\">Dipl\u00f4m\u00e9e d\u2019un MBA en Droit des Affaires, Adama \u00e9volue depuis une quinzaine d\u2019ann\u00e9es dans le milieu du conseil o\u00f9 elle aime offrir \u00e0 ses clients un accompagnement fiscal personnalis\u00e9 bas\u00e9 sur des process fiables et \u00e9prouv\u00e9s. Elle porte une attention particuli\u00e8re au suivi des \u00e9volutions concernant la fiscalit\u00e9 de nos produits. Au quotidien, elle intervient en qualit\u00e9 de fiscaliste pour analyser les bases d\u2019imposition de nos clients en vue de s\u00e9curiser et optimiser leur fiscalit\u00e9 immobili\u00e8re.<\/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 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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>The PLF 2025 plans to fix the \"planchonnement\" mechanism for changes in rental values for business premises.<\/p>","protected":false},"author":43,"featured_media":281079,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"PLF 2025 : dispostif de planchonnement des locaux","_seopress_titles_desc":"Le PLF 2025 pr\u00e9voit d\u2019\u00e9tablir la fixit\u00e9 du dispositif de \u00ab planchonnement \u00bb de l\u2019\u00e9volution des valeurs locatives des locaux professionnels.","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","ast-breadcrumbs-content":"","ast-featured-img":"","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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