{"id":416574,"date":"2025-12-09T13:16:01","date_gmt":"2025-12-09T12:16:01","guid":{"rendered":"https:\/\/group-gac.com\/?p=416574"},"modified":"2026-02-25T11:58:32","modified_gmt":"2026-02-25T10:58:32","slug":"comment-obtenir-660-000-e-de-restitution-de-cfe-et-taxe-fonciere-grace-a-loptimisation-en-credit-bail-immobilier","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/how-to-obtain-a-e660000-refund-on-cfe-and-property-tax-through-real-estate-leasing-optimization\/","title":{"rendered":"Real estate leasing: the strategy that allows you to recover \u20ac660,000 in property tax and CFE (business tax)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"416574\" class=\"elementor elementor-416574\" 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 customer, a company manufacturing fresh bread and pastries (industrial establishment), recovered over \u20ac660,000 in property and CFE taxes after we challenged the application of article 1499-0 A of the CGI following its property leasing transaction.<\/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>660 000 \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>property and CFE tax refunds<\/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><strong>+ 10 years<\/strong><\/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 secure rental value<\/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>A company of <b>production of fresh breads and pastries<\/b>, evaluated as <b>industrial plant<\/b>, acquired its operating building under a contract of <b>real estate leasing<\/b>. The tax authorities considered that the acquisition had taken place in 2007, which led to the application of the specific rule of the <b>minimum rental value<\/b> (or \u00abcost price fixing\u00bb), codified in article <b>1499-0 A of the French General Tax Code (CGI)<\/b>.<\/p><p>This application resulted in the company being taxed at a high level, depriving it of a substantial reduction in its taxable income. <strong>t<\/strong><b>land axis<\/b> and its <strong>business property tax (CFE)<\/strong>, and imposing excessive costs.<\/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=\"8\">We built a <b>legal arguments <\/b>based on a <b>favorable Conseil d'\u00c9tat jurisprudence<\/b>. Our strategy was based on a precise time analysis :<\/p><ul data-path-to-node=\"9\"><li><p data-path-to-node=\"9,0,0\">We have shown that <b>transfer of ownership<\/b> should be legally attached to the expiry date of the leasing contract, i.e. in <b>2006<\/b>.<\/p><\/li><li><p data-path-to-node=\"9,1,0\">At that time, the floor rental value rule (article 1499-0 A of the CGI), introduced by the amended Finance Act for 2008, was not in force. <b>not yet applicable <i>ratione temporis<\/i><\/b> (the text applies only to acquisitions made after December 31, 2006).<\/p><\/li><\/ul><p><b>Litigation :<\/b> in collaboration with our partner lawyers, we carried out a <b>litigation<\/b>\u00a0before the competent courts, up to and including the highest court, the <b>Council of State<\/b>, to support this interpretation.<\/p>\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: reduced property and CFE taxes<\/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=\"13\">Thanks to this legal victory, the company was able to obtain :<\/p><ul data-path-to-node=\"14\"><li><p data-path-to-node=\"14,0,0\"><b>A significant and lasting reduction<\/b> of its tax base for property tax and CFE.<\/p><\/li><li><p data-path-to-node=\"14,1,0\"><b>Tax refunds<\/b>\u00a0amounting to <b>more than \u20ac660,000 in total<\/b>.<\/p><\/li><\/ul><p data-path-to-node=\"15\">This decision by the Conseil d'Etat has a major impact, reminding <b>all companies<\/b> involved in <b>leasing<\/b> than <b>every calendar detail counts<\/b> and that a thorough legal analysis can help avoid excessive taxation and generate substantial refunds.<\/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:\\\/\\\/www.youtube.com\\\/watch?v=Jt5WnHZsDT0&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>Has your company recently exercised the option to purchase a property in <b>real estate leasing<\/b> ? You could be affected by a misapplication of article <b>1499-0 A of the CGI<\/b>.<\/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":416644,"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 CFE & Taxe Fonci\u00e8re : 660 000 \u20ac r\u00e9cup\u00e9r\u00e9s apr\u00e8s Cr\u00e9dit-Bail Immobilier","_seopress_titles_desc":"D\u00e9couvrez notre cas client : 660 000 \u20ac de Taxes Locales (CFE & Taxe Fonci\u00e8re) restitu\u00e9s pour une entreprise industrielle. Notre action a contredit l'application de l'Article 1499-0 A (valeur locative plancher) apr\u00e8s la lev\u00e9e d'option d'un cr\u00e9dit-bail immobilier. Regardez la vid\u00e9o pour comprendre la jurisprudence du Conseil d'\u00c9tat.","_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":[617,662],"class_list":["post-416574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-succes-clients","business_unit-fiscalite","offre-fiscalite-locale","secteur-agroalimentaire","secteur-industrie"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/416574","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=416574"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/416574\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/416644"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=416574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=416574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=416574"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=416574"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=416574"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=416574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}