{"id":415248,"date":"2025-12-08T16:52:12","date_gmt":"2025-12-08T15:52:12","guid":{"rendered":"https:\/\/group-gac.com\/?p=415248"},"modified":"2026-02-25T12:00:55","modified_gmt":"2026-02-25T11:00:55","slug":"comment-g-a-c-group-a-optimise-un-redressement-fiscal-en-reduisant-limpact-annuel-de-405-000","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/how-gac-group-optimized-a-tax-adjustment-by-reducing-the-annual-impact-by-405000\/","title":{"rendered":"How G.A.C. Group secured a tax adjustment by reducing the annual impact by \u20ac405,000"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"415248\" class=\"elementor elementor-415248\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69b8709 e-con-full e-flex e-con e-parent\" data-id=\"69b8709\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86a1cbb elementor-widget elementor-widget-text-editor\" data-id=\"86a1cbb\" 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>Our retail client, who owns a logistics warehouse, has been hit with an annual CFE and property tax reassessment of \u20ac480,000.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8ad4b8e e-grid e-con-boxed e-con e-child\" data-id=\"8ad4b8e\" 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-1e7f528 e-con-full e-flex e-con e-child\" data-id=\"1e7f528\" 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-9fb2f0d elementor-widget elementor-widget-text-editor\" data-id=\"9fb2f0d\" 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>405 000 \u20ac<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dae1156 elementor-widget elementor-widget-text-editor\" data-id=\"dae1156\" 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>secured annual savings<\/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-3e789e8 e-con-full e-flex e-con e-child\" data-id=\"3e789e8\" 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-90bf0b5 elementor-widget elementor-widget-text-editor\" data-id=\"90bf0b5\" 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><span data-path-to-node=\"7,2,0,0\"><b>85%<\/b><\/span>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be26782 elementor-widget elementor-widget-text-editor\" data-id=\"be26782\" 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>to reduce the impact of the 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-37d7b70 e-con-full e-flex e-con e-child\" data-id=\"37d7b70\" 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-ca0e8fe elementor-widget elementor-widget-text-editor\" data-id=\"ca0e8fe\" 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>6 years<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-498c296 elementor-widget elementor-widget-text-editor\" data-id=\"498c296\" 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>impacted by our security<\/p>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c6f4df e-flex e-con-boxed e-con e-parent\" data-id=\"5c6f4df\" 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-852cfc9 elementor-widget elementor-widget-heading\" data-id=\"852cfc9\" 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\">The initial challenge: an adjustment in rental value<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae85fe elementor-widget elementor-widget-text-editor\" data-id=\"9ae85fe\" 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>The French tax authorities noted the presence of a partner subject to corporation tax in a SCI holding a logistics warehouse, triggering the application of article 1500 of the French General Tax Code (CGI). This particularity led to the application of the accounting valuation method, resulting in an explosion of the <strong>rental value<\/strong> of the warehouse and, consequently, a <strong>tax adjustment<\/strong> CFE and property tax.<\/p><p>The challenge was to challenge and secure the situation in the face of this <strong>increase in rental value<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d92f4c4 elementor-widget elementor-widget-heading\" data-id=\"d92f4c4\" 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\">Our concrete action<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9734848 elementor-widget elementor-widget-text-editor\" data-id=\"9734848\" 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 data-path-to-node=\"12\">Our mission was to turn risk into legal leverage. The experts at <b>GAC Group<\/b> have implemented a dual strategy of <strong>security<\/strong> <b>tax<\/b>\u00a0 :<\/p><ol start=\"1\" data-path-to-node=\"13\"><li><p data-path-to-node=\"13,0,0\"><b>Restatement of fixed assets :<\/b> we proceeded to the <b>tax restatement of fixed assets<\/b> to exclude from the tax base all those that were not genuinely liable for CFE and property tax.<\/p><\/li><li><p data-path-to-node=\"13,1,0\"><b>Smoothing mechanism : <\/b>we requested the application of the\u2019<b>article 1518 A <em>sexies<\/em> du CGI<\/b>. This legal mechanism has smoothed out the massive increase in <b>rental value<\/b> over a 6-year period.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a134a0a elementor-widget elementor-widget-heading\" data-id=\"a134a0a\" 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\">Result: reduction in CFE and property tax adjustments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71c0bdc elementor-widget elementor-widget-text-editor\" data-id=\"71c0bdc\" 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 data-path-to-node=\"15\">The rigorous application of these levers has had an <b>measured impact<\/b> spectacular, transforming an annual cost of <b><span class=\"math-inline\" data-math=\"480\\ 000\u20ac\">480 000 \u20ac<\/span><\/b>\u00a0into an annual charge of just <b><span class=\"math-inline\" data-math=\"75\\ 000\u20ac\">75 000 \u20ac<\/span><\/b>.<\/p><ul data-path-to-node=\"16\"><li><p data-path-to-node=\"16,0,0\"><b>Reduction in CFE :<\/b> of <span class=\"math-inline\" data-math=\"200\\ 000\u20ac\">200 000 \u20ac<\/span>\u00a0at <span class=\"math-inline\" data-math=\"30\\ 000\u20ac\">30 000 \u20ac<\/span><\/p><\/li><li><p data-path-to-node=\"16,1,0\"><b>Property tax reduction :<\/b> of <span class=\"math-inline\" data-math=\"280\\ 000\u20ac\">280 000 \u20ac<\/span>\u00a0at <span class=\"math-inline\" data-math=\"45\\ 000\u20ac\">45 000 \u20ac<\/span><\/p><\/li><\/ul><p data-path-to-node=\"17\">This action generated <b>sustainable annual savings of <span class=\"math-inline\" data-math=\"405\\ 000\u20ac\">405 000 \u20ac<\/span><\/b> for our customer in the <strong>g<\/strong><b>rande distribution<\/b>, while ensuring full tax compliance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02dd28c elementor-widget elementor-widget-heading\" data-id=\"02dd28c\" 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\">Discover this success on video <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e882cf9 elementor-widget__width-initial elementor-widget elementor-widget-video\" data-id=\"e882cf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/7CLh-mgddK0&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2257bfe elementor-widget elementor-widget-spacer\" data-id=\"2257bfe\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4547904 e-con-full e-flex e-con e-parent\" data-id=\"4547904\" 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-b474199 e-con-full e-flex e-con e-child\" data-id=\"b474199\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab5fd91 elementor-widget elementor-widget-heading\" data-id=\"ab5fd91\" 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\">Call on our local tax experts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dca51d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5dca51d\" 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>When faced with a CFE tax reassessment or a problem of securing warehouse tax, only the detail counts. G.A.C. Group experts are able to identify and activate all legal levers, including article 1518 A sexies, to secure your interests.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d80d6c btn-calendly elementor-widget elementor-widget-html\" data-id=\"0d80d6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- D\u00e9but de widget de lien Calendly -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n<a href=\"\" onclick=\"Calendly.initPopupWidget({url: 'https:\/\/calendly.com\/expertsgac-\/rdv-fiscalite-locale-energetique'});return false;\">Make an appointment with an expert for a free audit<\/a>\r\n<!-- Fin de widget de lien Calendly -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25316dc e-con-full e-flex e-con e-child\" data-id=\"25316dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48ae4e2 elementor-widget elementor-widget-image\" data-id=\"48ae4e2\" 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=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\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>","protected":false},"excerpt":{"rendered":"<p>Discover the complete case study of a SCI in the retail sector faced with a \u20ac480,000 tax reassessment. Our experts applied Article 151A to secure \u20ac405,000 in annual savings.<\/p>","protected":false},"author":47,"featured_media":416641,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"R\u00e9duction redressement fiscal CFE\/taxe fonci\u00e8re entrep\u00f4t : 405 000 \u20ac d'\u00e9conomie","_seopress_titles_desc":"D\u00e9couvrez l'\u00e9tude de cas compl\u00e8te d'une SCI de Grande Distribution confront\u00e9e \u00e0 480 000 \u20ac de redressement fiscal. Nos experts ont appliqu\u00e9 l'Article 151A pour s\u00e9curiser 405 000 \u20ac d'\u00e9conomies annuelles.","_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":[792],"tags":[],"business_unit":[753],"offre":[895],"secteur":[662],"class_list":["post-415248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-succes-clients","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\/415248","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\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=415248"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/415248\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/416641"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=415248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=415248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=415248"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=415248"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=415248"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=415248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}