{"id":479533,"date":"2026-05-18T16:33:21","date_gmt":"2026-05-18T14:33:21","guid":{"rendered":"https:\/\/group-gac.com\/?p=479533"},"modified":"2026-05-19T08:42:16","modified_gmt":"2026-05-19T06:42:16","slug":"fiscalite-locale-lia-et-limagerie-satellite-renforcent-les-controles-des-bases-imposables","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/local-taxation-lia-and-satellite-imagery-strengthen-tax-base-controls\/","title":{"rendered":"Local taxation: AI and satellite imagery strengthen controls on tax bases"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"479533\" class=\"elementor elementor-479533\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c09da elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3c09da\" 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 modernization of tax auditing undertaken by the French tax authorities is gathering pace. Visit\u00a0<a href=\"https:\/\/www.economie.gouv.fr\/actualites\/lutte-contre-la-fraude-un-controle-fiscal-toujours-plus-efficace-en-2025\" target=\"_blank\" rel=\"noopener\">tax audit 2025<\/a>\u00a0published by the DGFiP on April 7 confirms the central role now played by artificial intelligence and data mining in the programming of tax audits. More than 52 % of audits targeting professionals are now said to be guided by these technologies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd9225f elementor-widget elementor-widget-heading\" data-id=\"fd9225f\" 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\">AI and satellite imagery at the heart of local tax audits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-789d53f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"789d53f\" 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>This development also concerns local taxation. According to the information available to us, the Administration is now using AI and satellite imagery tools to identify certain inconsistencies in declarations affecting property tax and CFE bases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29dd8cd e-con-full e-flex e-con e-child\" data-id=\"29dd8cd\" 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-554f3bd elementor-widget elementor-widget-text-editor\" data-id=\"554f3bd\" 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=\"sub-section\"><div class=\"commentaire\">Particular attention seems to be paid to exterior surfaces, such as parking spaces, traffic lanes, storage areas and exterior commercial surfaces. In particular, these tools can be used to cross-reference cadastral, declaratory and visual data to detect areas that have been omitted, undervalued or assigned to an inappropriate category.<\/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-b9d24f1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b9d24f1\" 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>These include truck parking lots, traffic areas, outdoor storage areas and certain commercial surfaces benefiting from reduced weightings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3e5da1 e-con-full e-flex e-con e-child\" data-id=\"a3e5da1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h3 data-interaction-id=\"0176714\" class=\"e-heading-base\" data-e-type=\"widget\" data-id=\"0176714\"><strong>Areas targeted by controls<\/strong><\/h3>\n\t\t\t\t<div class=\"elementor-element elementor-element-e517a68 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e517a68\" 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 class=\"encart-navy-item\">Parking spaces and truck parks<\/li><li class=\"encart-navy-item\">Traffic areas and lanes<\/li><li class=\"encart-navy-item\">Outdoor storage areas<\/li><li class=\"encart-navy-item\">Outdoor retail space with reduced weightings<\/li><\/ul>\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-01b6158 elementor-widget elementor-widget-heading\" data-id=\"01b6158\" 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\">Far from theoretical<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98c4985 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"98c4985\" 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 stakes are far from theoretical: in practice, these controls can lead to significant reminders when the Administration considers that a declaratory insufficiency has affected the tax bases, even over a long period of time, within the framework of the \"tax and social security\" system. <a href=\"https:\/\/group-gac.com\/en\/special-role\/\">special role procedure<\/a>.<\/p><p>This trend is part of a broader drive to improve the reliability of tax and real estate data. The increasing number of automated cross-references is gradually reducing the possibility of inconsistencies between the physical reality of sites and the information declared by taxpayers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e817d8f e-con-full e-flex e-con e-child\" data-id=\"e817d8f\" 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-37f2272 elementor-widget elementor-widget-text-editor\" data-id=\"37f2272\" 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=\"sub-section\"><div class=\"commentaire\">Our local tax experts can audit your tax bases and identify areas that may be subject to control.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f4e623 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2f4e623\" 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\">Request an audit<\/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 class=\"elementor-element elementor-element-41c4b4d elementor-widget elementor-widget-heading\" data-id=\"41c4b4d\" 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\">Taking action before regularization<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b656c22 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b656c22\" 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>Against this backdrop, it is in companies' best interests to secure their tax bases as of now, by reviewing their declared surface areas, weightings and valuation methods, before these new control tools lead to sometimes significant adjustments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ce8e19f e-con e-atomic-element e-div-block-base\" data-id=\"ce8e19f\" data-element_type=\"e-div-block\" data-e-type=\"e-div-block\" data-interaction-id=\"ce8e19f\">\n    <div class=\"elementor-element elementor-element-f600584 e-con-full e-flex e-con e-child\" data-id=\"f600584\" 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-9159cb2 e-con-full e-flex e-con e-child\" data-id=\"9159cb2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-970481f e-con-full e-flex e-con e-child\" data-id=\"970481f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e5fa5a elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"2e5fa5a\" 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 decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/PLEZI_Speaker-quoiwkzn1blv0zqillpykyh2kqx5lm5kmilrcbmyug.png\" title=\"Aymeric\" alt=\"Aymeric\" loading=\"lazy\" \/>\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<div class=\"elementor-element elementor-element-8d2f5c0 e-con-full e-flex e-con e-child\" data-id=\"8d2f5c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2da296b elementor-widget elementor-widget-heading\" data-id=\"2da296b\" 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\">Aymeric GIVORD<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71718e2 elementor-widget elementor-widget-text-editor\" data-id=\"71718e2\" 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=\"speaker-role\"><div class=\"speaker-role\"><p><strong>Local tax expert - G.A.C. Group<\/strong><\/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>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c5e829 elementor-widget elementor-widget-text-editor\" data-id=\"1c5e829\" 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 consultant since 2002, Aymeric has worked with renowned experts to develop case law in favor of taxpayers. With his teams, he is notably behind the Pl\u00e9ni\u00e8re fiscale ruling \u00abSA GKN Driveline\u00bb (CE, December 11, 2020, n\u00b0 422 418). He analyzes the taxation of industrial establishments, business premises and certain residential premises, proposing optimizations and assisting his clients with the necessary steps, including litigation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-fbda6ec e-con-full e-flex e-con e-child\" data-id=\"fbda6ec\" 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-b150ca2 elementor-widget elementor-widget-text-editor\" data-id=\"b150ca2\" 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 teams can help you analyze your local tax bases and identify the impact of these changes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bf88d43 e-con-full e-flex e-con e-child\" data-id=\"bf88d43\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb72d96 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cb72d96\" 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\">Make an appointment with our experts<\/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 class=\"elementor-element elementor-element-8257dfc elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8257dfc\" 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:\/\/group-gac.com\/en\/tax-news\/\" 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\">Discover our offers<\/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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Revision of rental values, CFE and property tax: discover the measures of the 2026 Finance Law and anticipate the tax impact for your company.<\/p>","protected":false},"author":52,"featured_media":479534,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Fiscalit\u00e9 locale : l\u2019IA et l\u2019imagerie satellite renforcent les contr\u00f4les des bases imposables","_seopress_titles_desc":"Fiscalit\u00e9 locale : l\u2019IA et l\u2019imagerie satellite permettent \u00e0 l\u2019Administration de renforcer les contr\u00f4les des bases de taxe fonci\u00e8re et de CFE en d\u00e9tectant les surfaces non d\u00e9clar\u00e9es ou sous-\u00e9valu\u00e9es.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"Fiscalit\u00e9 locale : l\u2019IA et l\u2019imagerie satellite renforcent les contr\u00f4les des bases imposables","_seopress_social_fb_desc":"Fiscalit\u00e9 locale : l\u2019IA et l\u2019imagerie satellite permettent \u00e0 l\u2019Administration de renforcer les contr\u00f4les des bases de taxe fonci\u00e8re et de CFE en d\u00e9tectant les surfaces non d\u00e9clar\u00e9es ou 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