{"id":310445,"date":"2025-02-28T15:52:19","date_gmt":"2025-02-28T14:52:19","guid":{"rendered":"https:\/\/group-gac.com\/?p=310445"},"modified":"2025-02-28T15:57:33","modified_gmt":"2025-02-28T14:57:33","slug":"2025-fin-des-lissages-obligations-renforcees-jurisprudences-etes-vous-pret","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/2025-end-of-smoothing-obligations-reinforced-jurisprudence-are-you-ready\/","title":{"rendered":"2025: The end of smoothing, stricter obligations, case law... Are you ready?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"310445\" class=\"elementor elementor-310445\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-561103f e-con-full e-flex e-con e-parent\" data-id=\"561103f\" 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-b295c66 elementor-widget elementor-widget-heading\" data-id=\"b295c66\" 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\">Test your level of preparation in 2 minutes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eb8524 elementor-widget elementor-widget-text-editor\" data-id=\"8eb8524\" 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><strong>Local and real estate taxation is constantly evolving, and 2025 is no exception.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc63f74 elementor-widget elementor-widget-text-editor\" data-id=\"dc63f74\" 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>New obligations and court rulings are overturning established practices:<\/p><ul><li><strong>End of smoothing and levelling<\/strong> The new property tax system: sharp property tax rises to be expected for some businesses.<\/li><li><strong>Mandatory shading of parking lots<\/strong> A direct impact on the valuation and taxation of your real estate assets.<\/li><li><strong>Recent case law<\/strong> which change tax bases and create new opportunities... but also new risks.<\/li><li><strong>An increasingly complex tax system<\/strong>where every error or oversight can result in a costly adjustment.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1de0e1a elementor-widget elementor-widget-text-editor\" data-id=\"1de0e1a\" 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><strong>\u00a0Have you anticipated these developments?<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14fd6eb elementor-widget elementor-widget-text-editor\" data-id=\"14fd6eb\" 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>We have designed <strong>a quick, fun test<\/strong> to help you<strong>assess your level of preparation in real time<\/strong> and identify areas for improvement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e53afa8 elementor-widget elementor-widget-text-editor\" data-id=\"e53afa8\" 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><strong>\u26a0<\/strong><strong> 1 company in 3 suffers a tax reassessment because it failed to anticipate these changes. Don't take that risk!<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0967f1f elementor-widget elementor-widget-text-editor\" data-id=\"0967f1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>7 questions to measure your anticipation<\/strong><\/li><li><strong>Immediate diagnosis<\/strong> your tax compliance<\/li><li><strong>Personalized recommendations<\/strong> to avoid costly mistakes<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ecc49ed e-flex e-con-boxed e-con e-child\" data-id=\"ecc49ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-73ef496 e-con-full e-flex e-con e-child\" data-id=\"73ef496\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ace5182 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ace5182\" 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-sm\" href=\"https:\/\/forms.office.com\/Pages\/ResponsePage.aspx?id=aiPqu5IGhEi-IWXr8r3o-1DrYT2yo9pMgV_TcMNORAdUQUxLT0s1TlZCTUZSNE0wQUpPWFFKUTVZOS4u\" target=\"_blank\">\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\">DO THE TEST<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7488316 e-flex e-con-boxed e-con e-child\" data-id=\"7488316\" 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-7ae623b elementor-widget elementor-widget-text-editor\" data-id=\"7ae623b\" 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><strong>How does it work?<\/strong><\/p><ul><li><strong>Answer 10 simple questions<\/strong> on your current tax management.<\/li><li><strong>Receive your mini-diagnostic by email<\/strong> to your situation.<\/li><\/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 class=\"elementor-element elementor-element-7fa2840 elementor-widget elementor-widget-text-editor\" data-id=\"7fa2840\" 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><strong>Do you answer YES to most of the questions?<br \/><\/strong><strong>\ud83d\udc4d<\/strong> You're on the right track! We'll give you advice on how to go even further and optimize your tax situation.<\/p><p><strong>Do you answer NO to most of the questions?<br \/><\/strong>\u26a0 It's time to act! You'll receive recommendations on how to anticipate risks and avoid a tax reassessment.<\/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-a53fcba e-con-full e-flex e-con e-parent\" data-id=\"a53fcba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fe156a elementor-widget elementor-widget-heading\" data-id=\"4fe156a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Take the 2-minute test and make sure you're ready for 2025.<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f91417 e-flex e-con-boxed e-con e-parent\" data-id=\"4f91417\" 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-e37e275 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e37e275\" 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-sm\" href=\"https:\/\/forms.office.com\/Pages\/ResponsePage.aspx?id=aiPqu5IGhEi-IWXr8r3o-1DrYT2yo9pMgV_TcMNORAdUQUxLT0s1TlZCTUZSNE0wQUpPWFFKUTVZOS4u\" target=\"_blank\">\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\">DO THE TEST<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>2025 marks major tax changes: end of smoothing, new obligations, case law. Test your preparation in 2 minutes!<\/p>","protected":false},"author":52,"featured_media":310449,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Fin des lissages en fiscalit\u00e9 locale en 2025, \u00eates-vous pr\u00eat ?","_seopress_titles_desc":"2025 marque des \u00e9volutions fiscales majeures : fin des lissages, nouvelles obligations, jurisprudences. Testez votre pr\u00e9paration en 2 minutes !","_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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[916],"business_unit":[753],"offre":[895],"secteur":[],"class_list":["post-310445","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fiscalite-locale","business_unit-fiscalite","offre-fiscalite-locale"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/310445","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\/52"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=310445"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/310445\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/310449"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=310445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=310445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=310445"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=310445"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=310445"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=310445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}