{"id":387861,"date":"2025-09-29T22:43:37","date_gmt":"2025-09-29T20:43:37","guid":{"rendered":"https:\/\/group-gac.com\/?p=387861"},"modified":"2025-10-01T10:39:23","modified_gmt":"2025-10-01T08:39:23","slug":"redressement-fiscal-taxe-fonciere-cfe","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/tax-adjustment-property-tax-cfe\/","title":{"rendered":"Local taxation: understanding property tax and CFE in the event of a tax reassessment or audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"387861\" class=\"elementor elementor-387861\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e619332 e-flex e-con-boxed e-con e-parent\" data-id=\"e619332\" 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-e74432c elementor-widget elementor-widget-text-editor\" data-id=\"e74432c\" 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>Un <strong>contr\u00f4le fiscal ou un redressement de CFE<\/strong> ou de taxe fonci\u00e8re peut sembler inqui\u00e9tant pour une entreprise. Pourtant, bien compris, ce processus peut aussi \u00eatre l\u2019occasion de <strong>corriger des erreurs pass\u00e9es ou d\u2019optimiser ses d\u00e9clarations.<\/strong><\/p><p>Dans cet article, nous expliquons :<\/p><ul><li>les droits et obligations de l\u2019Administration fiscale,<\/li><li>les droits du contribuable lors d\u2019un redressement,<\/li><li>et les bonnes pratiques pour agir avant que la situation ne devienne urgente.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-569fe89 elementor-widget elementor-widget-heading\" data-id=\"569fe89\" 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\">Les pouvoirs de l\u2019Administration fiscale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d21bb1 elementor-widget elementor-widget-heading\" data-id=\"4d21bb1\" 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\">Les d\u00e9lais de reprise<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63c965d elementor-widget elementor-widget-text-editor\" data-id=\"63c965d\" 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>Taxe fonci\u00e8re (TF) :<\/strong> l\u2019Administration dispose d\u2019un d\u00e9lai limit\u00e9 pour rectifier une erreur : jusqu\u2019au 31 d\u00e9cembre de l\u2019ann\u00e9e suivant l\u2019imposition (art. L. 173 du LPF).<\/li><li><strong>Cotisation fonci\u00e8re des entreprises (CFE)<\/strong> : le d\u00e9lai est plus long : jusqu\u2019au 31 d\u00e9cembre de la troisi\u00e8me ann\u00e9e suivant l\u2019imposition (art. L. 174 du LPF).<\/li><\/ul><p>Exemple : une erreur sur la CFE 2022 pourra \u00eatre corrig\u00e9e jusqu\u2019au 31\/12\/2025, tandis que la taxe fonci\u00e8re 2024 pourra \u00eatre reprise jusqu\u2019au 31\/12\/2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04f36ea elementor-widget elementor-widget-heading\" data-id=\"04f36ea\" 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\">Le r\u00f4le particulier<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f93053 elementor-widget elementor-widget-text-editor\" data-id=\"9f93053\" 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\u00a0<strong>proc\u00e9dure du r\u00f4le particulier<\/strong>, sp\u00e9cifique \u00e0 la taxe fonci\u00e8re, permet \u00e0 l\u2019Administration de\u00a0<strong>corriger \u00e0 tout moment des insuffisances d\u2019\u00e9valuation r\u00e9sultant du d\u00e9faut ou de l\u2019inexactitude des d\u00e9clarations des propri\u00e9t\u00e9s b\u00e2ties.<\/strong><\/p><p>Limitation : le rehaussement est plafonn\u00e9 \u00e0 4 fois le montant de la rectification, calcul\u00e9e d\u2019apr\u00e8s le taux en vigueur l\u2019ann\u00e9e de d\u00e9couverte.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-728a22a elementor-widget elementor-widget-heading\" data-id=\"728a22a\" 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\">Obligations de l\u2019Administration<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a042e5 elementor-widget elementor-widget-text-editor\" data-id=\"1a042e5\" 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>Lorsque l\u2019imposition repose sur des \u00e9l\u00e9ments d\u00e9clar\u00e9s par le contribuable, <strong>l\u2019Administration doit l\u2019inviter \u00e0 pr\u00e9senter ses observations (g\u00e9n\u00e9ralement sous 30 jours).<\/strong><\/p><p>Elle n\u2019a pas cette obligation dans les autres cas, comme par exemple :<\/p><ul><li>le choix d\u2019un nouveau local type,<\/li><li>la requalification d\u2019un bien en \u00e9tablissement industriel,<\/li><li>la modification de la m\u00e9thode de calcul appliqu\u00e9e,<\/li><li>la correction d\u2019erreurs commises par l\u2019Administration elle-m\u00eame.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b95695 elementor-widget elementor-widget-heading\" data-id=\"7b95695\" 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\">Les droits du contribuable face au redressement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bff29ce elementor-widget elementor-widget-heading\" data-id=\"bff29ce\" 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\">D\u00e9lai de r\u00e9clamation classique et d\u00e9lai sp\u00e9cial<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8b3be4 elementor-widget elementor-widget-text-editor\" data-id=\"f8b3be4\" 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>D\u00e9lai classique :<\/strong> contestation jusqu\u2019au 31 d\u00e9cembre de l\u2019ann\u00e9e suivant la mise en recouvrement du r\u00f4le d\u2019imposition (art. R.*196-2 LPF).<\/li><li><strong>D\u00e9lai sp\u00e9cial :<\/strong> lorsqu\u2019un redressement est notifi\u00e9, le contribuable b\u00e9n\u00e9ficie d\u2019un d\u00e9lai \u00e9quivalent \u00e0 celui de l\u2019Administration (art. R.* 196-3 LPF) pour pr\u00e9senter ses propres r\u00e9clamations. Ce d\u00e9lai sp\u00e9cial peut jouer \u00e0 l\u2019\u00e9gard des impositions suppl\u00e9mentaires et, parfois, \u00e0 l\u2019\u00e9gard des impositions primitives.<\/li><\/ul><p>Exemple : notification en 2022 d\u2019un redressement de CFE 2019 \u00e0 2022 \u2192 possibilit\u00e9 de contestation jusqu\u2019au 31\/12\/2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d074dcc elementor-widget elementor-widget-heading\" data-id=\"d074dcc\" 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\">Jurisprudences r\u00e9centes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a3a1fd elementor-widget elementor-widget-text-editor\" data-id=\"2a3a1fd\" 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 data-start=\"158\" data-end=\"714\"><p data-start=\"160\" data-end=\"714\"><strong data-start=\"160\" data-end=\"205\">Avanc\u00e9e favorable aux contribuables (CFE)<\/strong> : CE, 08\/11\/2024, min. c\/ St\u00e9 Arianespace \u2013 dans cet arr\u00eat, le Conseil d\u2019\u00c9tat a jug\u00e9 que le contribuable subissant un rehaussement de CFE peut contester, dans le cadre du d\u00e9lai sp\u00e9cial pr\u00e9vu par l\u2019article R.*196-3 du LPF, outre les impositions suppl\u00e9mentaires, non seulement les cotisations primitives des \u00e9tablissements qu\u2019il exploite sur la m\u00eame commune, mais \u00e9galement celles des \u00e9tablissements situ\u00e9s dans d\u2019autres communes d\u00e8s lors qu\u2019elles appartiennent \u00e0 la m\u00eame intercommunalit\u00e9 \u00e0 fiscalit\u00e9 unique.<\/p><\/li><li data-start=\"716\" data-end=\"1208\"><p data-start=\"718\" data-end=\"1208\"><strong data-start=\"718\" data-end=\"738\">Recul pour la TF<\/strong> : CE, 15\/01\/2025, SVS La Martiniquaise \u2013 dans cet arr\u00eat, le Conseil d\u2019\u00c9tat consid\u00e8re que, d\u00e8s lors que le droit de reprise de l\u2019Administration fiscale ne peut s\u2019exercer, en vertu de l\u2019article 1416 du CGI, que jusqu\u2019\u00e0 la date de mise en recouvrement du r\u00f4le fix\u00e9e au plus tard au 31 d\u00e9cembre de l\u2019ann\u00e9e suivant celle de l\u2019imposition, le droit sp\u00e9cial de r\u00e9clamation que conf\u00e8re au contribuable l\u2019article R.*196-3 du LPF ne peut s\u2019exercer lui aussi que jusqu\u2019\u00e0 cette date.<\/p><\/li><\/ul><p><strong>Chaque imposition locale doit \u00eatre suivie attentivement.<\/strong> Selon la taxe en question et votre propre situation, vos possibilit\u00e9s de contestation peuvent varier. <strong>La vigilance et l\u2019accompagnement sont essentiels pour d\u00e9fendre vos droits de contribuable.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed401cc elementor-widget elementor-widget-heading\" data-id=\"ed401cc\" 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\">Pr\u00e9venir plut\u00f4t que subir un redressement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-269d94f elementor-widget elementor-widget-text-editor\" data-id=\"269d94f\" 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>Ne laissez pas un redressement vous surprendre : v\u00e9rifiez r\u00e9guli\u00e8rement vos d\u00e9clarations.<br data-start=\"218\" data-end=\"221\" \/>Pour anticiper un contr\u00f4le fiscal, <strong>analysez vos bases de CFE et TF, la r\u00e9partition de vos surfaces et la coh\u00e9rence de vos d\u00e9clarations pass\u00e9es.<\/strong><\/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<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\tContactez-nous d\u00e8s maintenant pour un audit ou un accompagnement, en pr\u00e9vention ou face \u00e0 un redressement fiscal.\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-09a9a62 e-flex e-con-boxed e-con e-parent\" data-id=\"09a9a62\" 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-b32b371 e-con-full e-flex e-con e-child\" data-id=\"b32b371\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-95dd27b e-con-full e-flex e-con e-child\" data-id=\"95dd27b\" 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-847f49b elementor-widget elementor-widget-heading\" data-id=\"847f49b\" 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\">Questions fr\u00e9quentes sur la CFE, la taxe fonci\u00e8re et le contr\u00f4le fiscal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-144b866 elementor-widget elementor-widget-n-accordion\" data-id=\"144b866\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2120\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2120\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles diff\u00e9rences entre d\u00e9lai classique et d\u00e9lai sp\u00e9cial de r\u00e9clamation ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2120\" class=\"elementor-element elementor-element-c5bcb28 e-con-full e-flex e-con e-child\" data-id=\"c5bcb28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f75468a elementor-widget elementor-widget-text-editor\" data-id=\"f75468a\" 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>Le d\u00e9lai classique permet de contester les impositions primitives de l\u2019ann\u00e9e pr\u00e9c\u00e9dente (N-1).<\/li><li>Le d\u00e9lai sp\u00e9cial s\u2019applique lorsqu\u2019un redressement est notifi\u00e9. Il permet de contester sur un p\u00e9rim\u00e8tre plus large (impositions suppl\u00e9mentaires et, parfois, primitives).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2121\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2121\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Peut-on contester un redressement plusieurs ann\u00e9es apr\u00e8s l\u2019imposition initiale ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2121\" class=\"elementor-element elementor-element-147ee13 e-con-full e-flex e-con e-child\" data-id=\"147ee13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d69c3cf elementor-widget elementor-widget-text-editor\" data-id=\"d69c3cf\" 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>Oui, gr\u00e2ce au d\u00e9lai sp\u00e9cial de r\u00e9clamation. En CFE, ce d\u00e9lai peut aller jusqu\u2019\u00e0 3 ans apr\u00e8s la notification ou la mise en recouvrement. Pour la TF, le d\u00e9lai est plus court mais le r\u00f4le particulier peut s\u2019appliquer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2122\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2122\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Que faire en cas de contr\u00f4le fiscal imminent ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2122\" class=\"elementor-element elementor-element-09e5847 e-con-full e-flex e-con e-child\" data-id=\"09e5847\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfe7bfb elementor-widget elementor-widget-text-editor\" data-id=\"cfe7bfb\" 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>V\u00e9rifiez vos d\u00e9clarations pass\u00e9es.<\/li><li>Rassemblez vos justificatifs (inventaire des locaux ou des immobilisations, documentation technique, etc.).<\/li><li>Faites-vous accompagner pour anticiper les points de friction et s\u00e9curiser votre situation.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2123\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2123\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Un redressement est-il forc\u00e9ment n\u00e9gatif ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2123\" class=\"elementor-element elementor-element-cd95ec5 e-con-full e-flex e-con e-child\" data-id=\"cd95ec5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-908de9f elementor-widget elementor-widget-text-editor\" data-id=\"908de9f\" 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>Pas forc\u00e9ment. Il peut permettre de rouvrir vos droits \u00e0 contestation et de corriger des sur\u00e9valuations pass\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quelles diff\\u00e9rences entre d\\u00e9lai classique et d\\u00e9lai sp\\u00e9cial de r\\u00e9clamation ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le d\\u00e9lai classique permet de contester les impositions primitives de l\\u2019ann\\u00e9e pr\\u00e9c\\u00e9dente (N-1).Le d\\u00e9lai sp\\u00e9cial s\\u2019applique lorsqu\\u2019un redressement est notifi\\u00e9. Il permet de contester sur un p\\u00e9rim\\u00e8tre plus large (impositions suppl\\u00e9mentaires et, parfois, primitives).\"}},{\"@type\":\"Question\",\"name\":\"Peut-on contester un redressement plusieurs ann\\u00e9es apr\\u00e8s l\\u2019imposition initiale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, gr\\u00e2ce au d\\u00e9lai sp\\u00e9cial de r\\u00e9clamation. En CFE, ce d\\u00e9lai peut aller jusqu\\u2019\\u00e0 3 ans apr\\u00e8s la notification ou la mise en recouvrement. Pour la TF, le d\\u00e9lai est plus court mais le r\\u00f4le particulier peut s\\u2019appliquer.\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas de contr\\u00f4le fiscal imminent ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"V\\u00e9rifiez vos d\\u00e9clarations pass\\u00e9es.Rassemblez vos justificatifs (inventaire des locaux ou des immobilisations, documentation technique, etc.).Faites-vous accompagner pour anticiper les points de friction et s\\u00e9curiser votre situation.\"}},{\"@type\":\"Question\",\"name\":\"Un redressement est-il forc\\u00e9ment n\\u00e9gatif ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas forc\\u00e9ment. Il peut permettre de rouvrir vos droits \\u00e0 contestation et de corriger des sur\\u00e9valuations pass\\u00e9es.\"}}]}<\/script>\n\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f68b5bc e-con-full e-flex e-con e-parent\" data-id=\"f68b5bc\" 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-9c33a4d e-transform e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"9c33a4d\" 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-3b8eb6a e-con-full e-flex e-con e-child\" data-id=\"3b8eb6a\" 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-ce1d8cd elementor-widget elementor-widget-image\" data-id=\"ce1d8cd\" 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=\"862\" height=\"1030\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/08\/2x7jXTp@-min-862x1030.png\" class=\"attachment-large size-large wp-image-375232\" alt=\"Taxe fonci\u00e8re entreprise 2025\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/08\/2x7jXTp@-min-862x1030.png 862w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/08\/2x7jXTp@-min-251x300.png 251w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/08\/2x7jXTp@-min-768x917.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/08\/2x7jXTp@-min-1286x1536.png 1286w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/08\/2x7jXTp@-min-1715x2048.png 1715w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/08\/2x7jXTp@-min-10x12.png 10w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/08\/2x7jXTp@-min.png 1837w\" sizes=\"(max-width: 862px) 100vw, 862px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-c211a26 e-con-full e-flex e-con e-child\" data-id=\"c211a26\" 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-801eae5 elementor-widget elementor-widget-heading\" data-id=\"801eae5\" 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\">Vous avez re\u00e7u votre avis de taxe fonci\u00e8re  ? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1966fc2 elementor-widget elementor-widget-text-editor\" data-id=\"1966fc2\" 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>Ne le laissez pas sans analyse.<strong> Ce livre blanc vous offre un \u00e9tat des lieux chiffr\u00e9 et comparatif<\/strong>, pour mieux comprendre l\u2019\u00e9volution des taxes pesant sur vos \u00e9tablissements. Vous avez en principe\u00a0<strong>jusqu\u2019au 31 d\u00e9cembre de l\u2019ann\u00e9e suivant celle de la mise en recouvrement du r\u00f4le pour contester ou demander une r\u00e9vision de votre avis<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ae5a10 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1ae5a10\" 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=\"\/taxe-fonciere-2025-livre-blanc\/\">\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\">T\u00e9l\u00e9charger le livre blanc<\/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<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\nNos consultants fiscalistes proposent un accompagnement tout au long de vos investissements fonciers et restructurations (assistances d\u00e9claratives, budg\u00e9tisation, etc.) pour des imp\u00f4ts locaux et taxes s\u00e9curis\u00e9s. Vous 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.\n\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>Find out about your rights in the event of a tax audit or reassessment, how long you have to lodge a claim and best practices for effectively contesting the situation.<\/p>","protected":false},"author":43,"featured_media":387862,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Redressement fiscal de 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