{"id":477914,"date":"2026-04-10T09:14:11","date_gmt":"2026-04-10T07:14:11","guid":{"rendered":"https:\/\/group-gac.com\/?p=477914"},"modified":"2026-04-15T10:20:40","modified_gmt":"2026-04-15T08:20:40","slug":"role-particulier","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/role-particulier\/","title":{"rendered":"A special role: an exceptional mechanism to be mastered"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"477914\" class=\"elementor elementor-477914\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b9a60e e-con-full e-flex e-con e-child\" data-id=\"5b9a60e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a7aeae7 e-con-full e-flex e-con e-child\" data-id=\"a7aeae7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-156d324 elementor-widget elementor-widget-text-editor\" data-id=\"156d324\" 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>En mati\u00e8re de fiscalit\u00e9 locale, les r\u00e8gles de prescription sont g\u00e9n\u00e9ralement per\u00e7ues comme protectrices pour les contribuables. Pourtant, certains dispositifs permettent \u00e0 l\u2019Administration fiscale d\u2019intervenir en dehors du cadre classique du droit de reprise.<\/p><p>Le <strong>r\u00f4le particulier <\/strong>s\u2019inscrit pr\u00e9cis\u00e9ment dans cette logique d\u00e9rogatoire. Issu de la combinaison de dispositions l\u00e9gales et d\u2019une construction jurisprudentielle stabilis\u00e9e, ce m\u00e9canisme permet de corriger certaines insuffisances d\u2019imposition dans des conditions sp\u00e9cifiques.<\/p><p>\u00c0 la crois\u00e9e du droit de reprise et des r\u00e8gles d\u2019\u00e9valuation, le <strong>r\u00f4le particulier <\/strong>constitue un outil technique, dont la ma\u00eetrise est essentielle pour s\u00e9curiser les d\u00e9clarations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a77231 elementor-widget elementor-widget-heading\" data-id=\"1a77231\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Un m\u00e9canisme d\u00e9rogatoire au droit commun de reprise<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7b49f5 elementor-widget elementor-widget-text-editor\" data-id=\"d7b49f5\" 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 class=\"art-p\">En principe, le droit de reprise de l&rsquo;Administration fiscale en mati\u00e8re d&rsquo;imp\u00f4ts locaux est encadr\u00e9 dans le temps, notamment par l&rsquo;article L. 173 du Livre des proc\u00e9dures fiscales (LPF).<\/p><p class=\"art-p\">Toutefois, l&rsquo;article L. 175 du LPF pr\u00e9voit que, pour la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties, la taxe d&rsquo;habitation et certaines taxes annexes, les insuffisances d&rsquo;imposition r\u00e9sultant d&rsquo;un d\u00e9faut ou d&rsquo;une inexactitude d\u00e9clarative peuvent \u00eatre r\u00e9par\u00e9es\u00a0<em>\u00ab \u00e0 toute \u00e9poque \u00bb.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0c91581 e-con-full e-flex e-con e-child\" data-id=\"0c91581\" 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-48841e7 elementor-widget elementor-widget-heading\" data-id=\"48841e7\" 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\">Point de jurisprudence<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3003ba0 elementor-widget elementor-widget-text-editor\" data-id=\"3003ba0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-section\"><div class=\"art-box\"><p>La jurisprudence du Conseil d&rsquo;\u00c9tat impose une lecture combin\u00e9e avec l&rsquo;article 1508 du CGI, ce qui conduit \u00e0 reconna\u00eetre le caract\u00e8re d\u00e9rogatoire du r\u00f4le particulier, tout en limitant son incidence financi\u00e8re \u00e0\u00a0<strong>quatre ann\u00e9es<\/strong>. Le r\u00f4le particulier constitue ainsi un m\u00e9canisme hybride : d\u00e9rogatoire quant \u00e0 la temporalit\u00e9, mais encadr\u00e9 quant \u00e0 ses effets.<\/p><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b2d65a elementor-widget elementor-widget-heading\" data-id=\"2b2d65a\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Un champ d'application strictement encadr\u00e9 par la logique d\u00e9clarative<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31ea259 elementor-widget elementor-widget-text-editor\" data-id=\"31ea259\" 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 class=\"art-p\">Le r\u00f4le particulier ne peut \u00eatre mobilis\u00e9 que dans des hypoth\u00e8ses pr\u00e9cises, reposant sur un manquement d\u00e9claratif imputable au contribuable. Sont notamment vis\u00e9es :<\/p><ul class=\"art-ul\"><li>Les omissions d\u00e9claratives (ex. : construction nouvelle, extension non d\u00e9clar\u00e9e) ;<\/li><li>Les inexactitudes affectant les \u00e9l\u00e9ments d\u00e9clar\u00e9s (ex. : consistance, surface, affectation, r\u00e9partition des locaux).<\/li><\/ul><p class=\"art-p\">\u00c0 l&rsquo;inverse, lorsque l&rsquo;Administration proc\u00e8de \u00e0 une simple r\u00e9\u00e9valuation du bien sans remettre en cause les \u00e9l\u00e9ments d\u00e9clar\u00e9s, le r\u00f4le particulier est exclu. La distinction est fondamentale :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df448ef e-grid e-con-full e-con e-child\" data-id=\"df448ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c7930ca e-con-full e-flex e-con e-child\" data-id=\"c7930ca\" 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-7b33f5a elementor-widget elementor-widget-heading\" data-id=\"7b33f5a\" 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\">R\u00f4le particulier applicable<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-212165c elementor-widget elementor-widget-text-editor\" data-id=\"212165c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-compare-card\"><p>Erreur d\u00e9clarative : omission ou inexactitude dans les \u00e9l\u00e9ments transmis par le contribuable (surface, affectation, consistance\u2026).<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d2b03f e-con-full e-flex e-con e-child\" data-id=\"8d2b03f\" 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-2dd1287 elementor-widget elementor-widget-heading\" data-id=\"2dd1287\" 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\">Droit commun (r\u00f4le suppl\u00e9mentaire)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30aaab1 elementor-widget elementor-widget-text-editor\" data-id=\"30aaab1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-compare-card\"><div class=\"art-section\"><div class=\"art-compare\"><div class=\"art-compare-card\"><p>D\u00e9saccord sur l&rsquo;\u00e9valuation : r\u00e9\u00e9valuation par l&rsquo;Administration sans remise en cause des \u00e9l\u00e9ments d\u00e9clar\u00e9s.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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 class=\"elementor-element elementor-element-40bbaa8 elementor-widget elementor-widget-heading\" data-id=\"40bbaa8\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Une logique d'\u00e9valuation distincte d'une reprise classique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d739e8 elementor-widget elementor-widget-text-editor\" data-id=\"3d739e8\" 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 class=\"art-p\">Le r\u00f4le particulier repose sur une logique autonome d&rsquo;\u00e9valuation de l&rsquo;insuffisance d&rsquo;imposition \u2014 ni reprise classique, ni sanction. Le m\u00e9canisme se d\u00e9roule en trois temps :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66d656f e-con-full e-flex e-con e-child\" data-id=\"66d656f\" 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-f407b3b elementor-widget elementor-widget-html\" data-id=\"f407b3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #3687C4;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">1<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d12756 e-con-full e-flex e-con e-child\" data-id=\"0d12756\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abb1791 elementor-widget elementor-widget-heading\" data-id=\"abb1791\" 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\">Reconstitution des bases corrig\u00e9es<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cf0370 elementor-widget elementor-widget-text-editor\" data-id=\"0cf0370\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"meth-item\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\">L&rsquo;Administration reconstitue les bases d&rsquo;imposition corrig\u00e9es au titre de l&rsquo;ann\u00e9e de d\u00e9couverte (ann\u00e9e N).<\/div><\/div><\/div><\/div>\t\t\t\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-07cde66 e-con-full e-flex e-con e-child\" data-id=\"07cde66\" 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-7e355f5 elementor-widget elementor-widget-html\" data-id=\"7e355f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #3687C4;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">2<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b889214 e-con-full e-flex e-con e-child\" data-id=\"b889214\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb1e2f7 elementor-widget elementor-widget-heading\" data-id=\"fb1e2f7\" 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\">Application des taux en vigueur<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c023c51 elementor-widget elementor-widget-text-editor\" data-id=\"c023c51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"meth-item\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\">Les taux appliqu\u00e9s sont ceux de l&rsquo;ann\u00e9e N, et non ceux des ann\u00e9es ant\u00e9rieures concern\u00e9es.<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\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-dcd5639 e-con-full e-flex e-con e-child\" data-id=\"dcd5639\" 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-41ac2c8 elementor-widget elementor-widget-html\" data-id=\"41ac2c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #3687C4;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">3<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3d88d0 e-con-full e-flex e-con e-child\" data-id=\"e3d88d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c08967 elementor-widget elementor-widget-heading\" data-id=\"6c08967\" 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\">Multiplication par un coefficient plafonn\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1fab93 elementor-widget elementor-widget-text-editor\" data-id=\"a1fab93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"meth-item\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\"><div class=\"art-steps\"><div class=\"art-step\"><div class=\"art-step-content\"><div class=\"art-step-desc\">Le montant obtenu est multipli\u00e9 par un coefficient correspondant au nombre d&rsquo;ann\u00e9es \u00e9coul\u00e9es depuis l&rsquo;\u00e9v\u00e9nement g\u00e9n\u00e9rateur, dans la limite de quatre.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\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-255a456 e-con-full e-flex e-con e-child\" data-id=\"255a456\" 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-f09d907 elementor-widget elementor-widget-heading\" data-id=\"f09d907\" 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\">\u00c0 retenir<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-955b642 elementor-widget elementor-widget-text-editor\" data-id=\"955b642\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><p>Ce m\u00e9canisme ne consiste pas \u00e0 recalculer les impositions pass\u00e9es, mais \u00e0 appliquer une majoration forfaitaire repr\u00e9sentative de la dur\u00e9e de la sous-\u00e9valuation. Cette logique distingue fondamentalement le r\u00f4le particulier d&rsquo;un redressement fiscal classique.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00dfb15 elementor-widget elementor-widget-heading\" data-id=\"00dfb15\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Une qualification juridique clarifi\u00e9e par la jurisprudence<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d939a1 elementor-widget elementor-widget-text-editor\" data-id=\"1d939a1\" 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 class=\"art-p\">La jurisprudence du Conseil d&rsquo;\u00c9tat a clairement \u00e9tabli que le m\u00e9canisme de multiplication des bases, m\u00eame lorsqu&rsquo;il conduit \u00e0 un quadruplement de la cotisation, ne constitue pas une sanction. Le r\u00f4le particulier est qualifi\u00e9 comme un <strong>dispositif de correction de l&rsquo;assiette<\/strong>.<\/p><p class=\"art-p\">Cette qualification emporte des cons\u00e9quences en mati\u00e8re de garanties proc\u00e9durales, de r\u00e9gime contentieux et de d\u00e9lais de r\u00e9clamation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4691d10 elementor-widget elementor-widget-heading\" data-id=\"4691d10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les limites juridiques du dispositif<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f5efaa elementor-widget elementor-widget-text-editor\" data-id=\"5f5efaa\" 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 class=\"art-p\">Malgr\u00e9 son caract\u00e8re d\u00e9rogatoire, le r\u00f4le particulier reste soumis \u00e0 plusieurs limites :<\/p><ul class=\"art-ul\"><li>Un plafonnement \u00e0 quatre ann\u00e9es du montant des rectifications ;<\/li><li>L&rsquo;obligation pour l&rsquo;Administration d&rsquo;\u00e9mettre le r\u00f4le particulier avant int\u00e9gration dans les r\u00f4les g\u00e9n\u00e9raux ;<\/li><li>Le respect du principe du contradictoire, impliquant une information pr\u00e9alable du contribuable.<\/li><\/ul><p class=\"art-p\">Ces exigences traduisent un \u00e9quilibre entre l&rsquo;effectivit\u00e9 du contr\u00f4le fiscal et la s\u00e9curit\u00e9 juridique des contribuables.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1868375 elementor-widget elementor-widget-heading\" data-id=\"1868375\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Enjeux pratiques et points de vigilance pour les entreprises<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23c4aa4 elementor-widget elementor-widget-text-editor\" data-id=\"23c4aa4\" 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 class=\"art-p\">Le r\u00f4le particulier pr\u00e9sente des enjeux significatifs pour les entreprises disposant d&rsquo;un patrimoine immobilier structurant. Les principaux points de vigilance concernent :<\/p><ul class=\"art-ul\"><li>L&rsquo;identification et le respect des obligations d\u00e9claratives ;<\/li><li>La qualification des travaux (ex. : entretien vs modification de consistance) ;<\/li><li>La fiabilit\u00e9 des surfaces et des affectations d\u00e9clar\u00e9es ;<\/li><li>La tra\u00e7abilit\u00e9 des \u00e9l\u00e9ments d\u00e9claratifs.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ecdcd8 e-con-full e-flex e-con e-child\" data-id=\"5ecdcd8\" 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-0a503ed elementor-widget elementor-widget-heading\" data-id=\"0a503ed\" 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\">Risque \u00e0 double dimension<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2de8ad0 elementor-widget elementor-widget-text-editor\" data-id=\"2de8ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><p>Une insuffisance d\u00e9clarative peut entra\u00eener une r\u00e9gularisation plafonn\u00e9e \u00e0 quatre ann\u00e9es, mais aussi une revalorisation durable des bases d&rsquo;imposition. Le r\u00f4le particulier s&rsquo;inscrit ainsi dans une logique de risque \u00e0 la fois\u00a0<strong>r\u00e9troactif et prospectif<\/strong>.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-318d45c elementor-widget elementor-widget-heading\" data-id=\"318d45c\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">S\u00e9curiser ses pratiques en mati\u00e8re de r\u00f4le particulier\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11c2592 elementor-widget elementor-widget-text-editor\" data-id=\"11c2592\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"art-section\"><p class=\"art-p\">Compte tenu de la sp\u00e9cificit\u00e9 du r\u00f4le particulier, une approche pr\u00e9ventive est essentielle. Elle implique notamment :<\/p><ul class=\"art-ul\"><li>Une revue r\u00e9guli\u00e8re des d\u00e9clarations fiscales locales ;<\/li><li>Une analyse des impacts d\u00e9claratifs des op\u00e9rations immobili\u00e8res ;<\/li><li>Une documentation pr\u00e9cise des caract\u00e9ristiques des biens ;<\/li><li>Une anticipation des \u00e9volutions r\u00e9glementaires et d\u00e9claratives.<\/li><\/ul><p class=\"art-p\">L&rsquo;objectif est de limiter l&rsquo;exposition \u00e0 des r\u00e9gularisations tardives et de s\u00e9curiser durablement la fiscalit\u00e9 locale.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0907cb2 e-con-full e-flex e-con e-child\" data-id=\"0907cb2\" 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-c0fea06 elementor-widget elementor-widget-heading\" data-id=\"c0fea06\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre8\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Ce qu'il faut retenir<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7648d6 elementor-widget elementor-widget-text-editor\" data-id=\"a7648d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><p>Le r\u00f4le particulier s&rsquo;inscrit dans un cadre propre au contentieux fiscal local. Il repose sur des r\u00e8gles pr\u00e9cises, \u00e0 la fois d\u00e9claratives et li\u00e9es \u00e0 l&rsquo;\u00e9valuation des biens, qui peuvent s&rsquo;\u00e9carter des m\u00e9canismes classiques de reprise.<\/p><p>Dans les faits, il permet \u00e0 l&rsquo;Administration de revenir sur certaines erreurs d\u00e9claratives, y compris plusieurs ann\u00e9es apr\u00e8s leur survenance \u2014 un point souvent m\u00e9connu, alors qu&rsquo;il peut entra\u00eener des r\u00e9gularisations non n\u00e9gligeables.<\/p><p>Il est important pour les entreprises de bien identifier leurs obligations d\u00e9claratives et de s&rsquo;assurer de la coh\u00e9rence des informations transmises. Une attention particuli\u00e8re \u00e0 ces \u00e9l\u00e9ments permet de limiter les risques de correction ult\u00e9rieure et de s\u00e9curiser sa fiscalit\u00e9 locale dans la dur\u00e9e.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbba5ad e-con-full e-flex e-con e-child\" data-id=\"bbba5ad\" 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-7f2c5d7 elementor-widget elementor-widget-heading\" data-id=\"7f2c5d7\" 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\">Pourquoi G.A.C. Group ?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8724c2f elementor-widget elementor-widget-heading\" data-id=\"8724c2f\" 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\">Une expertise reconnue en fiscalit\u00e9 locale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dda336 elementor-widget elementor-widget-text-editor\" data-id=\"0dda336\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><div class=\"art-section\"><div class=\"art-box\"><ul><li>Plus de 20 ans d\u2019expertise en fiscalit\u00e9 locale.<\/li><li>Une connaissance approfondie des enjeux des acteurs \u00e9conomiques.<\/li><li>Une approche s\u00e9curis\u00e9e, document\u00e9e et juridiquement robuste.<\/li><li>Un accompagnement qui all\u00e8ge la charge des \u00e9quipes internes.<\/li><li>Une expertise reconnue, ayant contribu\u00e9 \u00e0 des jurisprudences de r\u00e9f\u00e9rence en fiscalit\u00e9 locale (<a href=\"https:\/\/group-gac.com\/arret-gkn-driveline-bilan\/\">Arr\u00eat SA GKN Driveline<\/a>, <a href=\"https:\/\/group-gac.com\/les-declarations-foncieres-interessant-les-etablissements-industriels-les-astuces-a-connaitre-les-pieges-a-eviter\/?utm_medium=email&amp;utm_source=webinar&amp;utm_campaign=mailing-invit-wbn\">Arr\u00eat SAS Vitherm France<\/a>, <a href=\"https:\/\/group-gac.com\/affaire-sas-rousseau\/\">Arr\u00eat SAS Rousseau<\/a>, etc.).<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c5b681d e-con-full e-flex e-con e-child\" data-id=\"c5b681d\" 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-bc89d48 elementor-widget elementor-widget-heading\" data-id=\"bc89d48\" 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\">\u00c9valuer votre situation<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20b2edb elementor-widget elementor-widget-heading\" data-id=\"20b2edb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">S\u00e9curisez vos d\u00e9clarations en imp\u00f4ts locaux\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab29e76 elementor-widget elementor-widget-text-editor\" data-id=\"ab29e76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sidebar-cta-desc\">Un premier \u00e9change permet d&rsquo;identifier rapidement les zones de risque et de d\u00e9finir les actions \u00e0 engager.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-133c255 elementor-widget elementor-widget-button\" data-id=\"133c255\" 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:\/\/calendly.com\/expertsgac-\/contactez-nos-experts-fiscalite-locale\" 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\">Prenez rendez-vous <\/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<div class=\"elementor-element elementor-element-54ee65a e-con-full elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"54ee65a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c9d778 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"3c9d778\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> M\u00e9canisme d\u00e9rogatoire au droit commun<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Champ d'application et logique d\u00e9clarative<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> \u00c9valuation de l'insuffisance d'imposition<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Qualification juridique et jurisprudence<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Limites juridiques du dispositif<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Enjeux et vigilance pour entreprises<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> S\u00e9curisation des pratiques fiscales<\/a><\/li>\r\n        <li><a href=\"#Titre8\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> Ce qu'il faut retenir<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\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 special role enables the administration to correct certain errors in declarations, even after they have been made. Find out how it works, its limits and its impact on businesses.<\/p>","protected":false},"author":47,"featured_media":462362,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Le r\u00f4le particulier : m\u00e9canisme, risques et r\u00e9gularisation","_seopress_titles_desc":"Le r\u00f4le particulier permet \u00e0 l\u2019administration de corriger certaines erreurs d\u00e9claratives, m\u00eame tardivement. D\u00e9couvrez son fonctionnement, ses limites et ses impacts pour les entreprises.","_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":[895,958],"secteur":[880,617,956,658,660,662,955,876,664,665,666],"class_list":["post-477914","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fiscalite-locale","business_unit-fiscalite","offre-fiscalite-locale","offre-impots-locaux","secteur-aerospatial-defense","secteur-agroalimentaire","secteur-banques-assurances","secteur-btp-construction","secteur-energie-environnement","secteur-industrie","secteur-public","secteur-retail","secteur-sante","secteur-technologie-de-linformation","secteur-transport"],"acf":{"home_slider":"Oui","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/477914","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=477914"}],"version-history":[{"count":23,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/477914\/revisions"}],"predecessor-version":[{"id":478035,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/477914\/revisions\/478035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/462362"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=477914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=477914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=477914"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=477914"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=477914"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=477914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}