{"id":480572,"date":"2026-06-11T16:09:31","date_gmt":"2026-06-11T14:09:31","guid":{"rendered":"https:\/\/group-gac.com\/?p=480572"},"modified":"2026-06-11T16:56:02","modified_gmt":"2026-06-11T14:56:02","slug":"fiscalite-locale-entreprise-base-imposition-taxe-fonciere-cfe","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/fiscalite-locale-entreprise-base-imposition-taxe-fonciere-cfe\/","title":{"rendered":"Fiscalit\u00e9 locale des entreprises : tout comprendre sur les bases d\u2019imposition de taxe fonci\u00e8re et de CFE"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"480572\" class=\"elementor elementor-480572\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-861f212 e-flex e-con-boxed e-con e-parent\" data-id=\"861f212\" 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-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 class=\"hero-intro\">Comprendre le calcul des bases d&rsquo;imposition de taxe fonci\u00e8re et de CFE, identifier les erreurs fr\u00e9quentes et d\u00e9couvrir les leviers existants pour les entreprises et \u00e9tablissements industriels.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0472a80 elementor-widget elementor-widget-html\" data-id=\"0472a80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"document.getElementById('modal-telechargement').style.display='flex';\" style=\"display:inline-flex;align-items:center;gap:10px;background:#3687C4;color:#ffffff;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;transition:all 0.3s ease;\">\r\n  T\u00e9l\u00e9charger le livre blanc\r\n<\/button>\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\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fiscalit\u00e9 locale des entreprises : tout comprendre sur les bases d'imposition de taxe fonci\u00e8re et de CFE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37f18ec elementor-widget elementor-widget-text-editor\" data-id=\"37f18ec\" 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>Depuis plusieurs ann\u00e9es, les entreprises constatent <a href=\"https:\/\/group-gac.com\/taxe-fonciere-2025-livre-blanc\/\">une hausse continue de leur fiscalit\u00e9 locale<\/a>, parfois sans \u00e9volution r\u00e9elle de leur activit\u00e9 ou de leurs locaux.<\/p>\n<p>En pratique, plusieurs facteurs se cumulent :<\/p>\n<ul>\n<li>revalorisation automatique des bases,<\/li>\n<li>hausse des taux vot\u00e9s par les collectivit\u00e9s,<\/li>\n<li>complexit\u00e9 des r\u00e8gles d\u2019\u00e9valuation,<\/li>\n<li>\u00e9volutions jurisprudentielles r\u00e9guli\u00e8res.<\/li>\n<\/ul>\n<p>En mati\u00e8re de taxe fonci\u00e8re et de CFE, tout se joue principalement sur la base d\u2019imposition.<\/p>\n<p>Or, les m\u00e9thodes de calcul applicables aux locaux professionnels et \u00e9tablissements industriels restent particuli\u00e8rement techniques : valeur locative cadastrale, m\u00e9thode comptable, m\u00e9thode tarifaire, ventilation des surfaces, immobilisations imposables, <a href=\"https:\/\/group-gac.com\/operations-de-restructuration-et-fiscalite-locale-comprendre-les-regles-de-la-valeur-locative-plancher\/\" target=\"_blank\" rel=\"noopener\">valeur locative plancher<\/a>\u2026<\/p>\n<p>R\u00e9sultat : les erreurs sont fr\u00e9quentes et les impacts financiers parfois significatifs.<\/p>\n<p>Ce guide a \u00e9t\u00e9 con\u00e7u pour aider les entreprises \u00e0 comprendre les m\u00e9canismes de calcul de leur fiscalit\u00e9 locale, identifier les principaux points de vigilance et d\u00e9couvrir les leviers de s\u00e9curisation ou de r\u00e9duction mobilisables selon leur situation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70e6d4f e-con-full e-flex e-con e-child\" data-id=\"70e6d4f\" 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-b14d17f e-con-full e-flex e-con e-child\" data-id=\"b14d17f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<h4 data-interaction-id=\"440ea44\" class=\"e-440ea44-7339bf3 e-heading-base\" data-e-type=\"widget\" data-id=\"440ea44\"><strong>T\u00e9l\u00e9charger le livre blanc complet<\/strong><\/h4>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cba41a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9cba41a\" 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=\"cta-bloc-desc\">Comprendre les m\u00e9thodes d&rsquo;\u00e9valuation applicables, identifier les principaux points de vigilance et d\u00e9couvrir plusieurs cas concrets de s\u00e9curisation et de r\u00e9duction des bases d&rsquo;imposition.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0889ebc elementor-widget elementor-widget-html\" data-id=\"0889ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"document.getElementById('modal-telechargement').style.display='flex';\" style=\"display:inline-flex;align-items:center;gap:10px;background:#3687C4;color:#ffffff;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;transition:all 0.3s ease;\">\r\n  T\u00e9l\u00e9charger le livre blanc\r\n<\/button>\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-7828283 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7828283\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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-995ccbe e-flex e-con-boxed e-con e-parent\" data-id=\"995ccbe\" 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-3d3c849 elementor-widget elementor-widget-heading\" data-id=\"3d3c849\" 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\">Pourquoi les imp\u00f4ts locaux des entreprises augmentent-ils ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a56f3b1 elementor-widget elementor-widget-heading\" data-id=\"a56f3b1\" 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 revalorisation automatique des bases\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb51dc1 elementor-widget elementor-widget-text-editor\" data-id=\"bb51dc1\" 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>Les bases cadastrales font l&rsquo;objet de m\u00e9canismes automatiques de revalorisation.<\/p>\n<p>Entre 2021 et 2025, les bases fonci\u00e8res des \u00e9tablissements industriels ont ainsi augment\u00e9 de plus de\u00a0<strong>17 %<\/strong>, ind\u00e9pendamment de toute modification du site ou des biens impos\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c9c7be elementor-widget elementor-widget-heading\" data-id=\"0c9c7be\" 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 hausse r\u00e9guli\u00e8re des taux<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88269f6 elementor-widget elementor-widget-text-editor\" data-id=\"88269f6\" 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>Les collectivit\u00e9s territoriales votent r\u00e9guli\u00e8rement des \u00e9volutions de taux ayant un impact direct sur le montant final de la taxe fonci\u00e8re et de la CFE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38a4beb elementor-widget elementor-widget-heading\" data-id=\"38a4beb\" 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 fiscalit\u00e9 locale complexe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4d8ea9 elementor-widget elementor-widget-text-editor\" data-id=\"b4d8ea9\" 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>Fiscalit\u00e9 locale des locaux professionnels, \u00e9tablissements industriels, valeur locative cadastrale, m\u00e9thode comptable, article 1499 du CGI, article 1500 du CGI\u2026<\/p>\n<p>Les r\u00e8gles applicables restent particuli\u00e8rement techniques et g\u00e9n\u00e8rent un contentieux important.<\/p>\n<p>La fiscalit\u00e9 locale repr\u00e9sente d&rsquo;ailleurs\u00a0<strong>pr\u00e8s de 40 % des r\u00e9clamations fiscales<\/strong>.<\/p>\n<p>Dans ce contexte, le principal levier d&rsquo;action reste la s\u00e9curisation de la base d&rsquo;imposition.<\/p>\n<p>Si vous souhaitez mieux comprendre les m\u00e9canismes d&rsquo;\u00e9volution des bases d&rsquo;imposition, les principales erreurs constat\u00e9es en pratique et les leviers de s\u00e9curisation de la taxe fonci\u00e8re et de la CFE, nos experts ont consacr\u00e9 un webinar d&rsquo;une heure \u00e0 ce sujet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-345dc53 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"345dc53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdaea56 elementor-widget elementor-widget-heading\" data-id=\"fdaea56\" 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\">Comment se compose la base d'imposition en fiscalit\u00e9 locale ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f0c967 elementor-widget elementor-widget-text-editor\" data-id=\"3f0c967\" 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 fiscalit\u00e9 locale, la base d&rsquo;imposition repose sur la\u00a0<strong>valeur locative cadastrale<\/strong>. En th\u00e9orie, cette valeur correspond au loyer annuel que pourrait produire un bien dans des conditions normales de march\u00e9.<\/p>\n<p>En pratique, ses modalit\u00e9s de calcul varient fortement selon la nature du bien concern\u00e9.<\/p>\n<p>On distingue trois grandes cat\u00e9gories :<\/p>\n<ul>\n<li>Les locaux d&rsquo;habitation,<\/li>\n<li>Les locaux professionnels,<\/li>\n<li>Les \u00e9tablissements industriels.<\/li>\n<\/ul>\n<p>\u00c0 chacune correspond une m\u00e9thode d&rsquo;\u00e9valuation sp\u00e9cifique, avec ses propres param\u00e8tres de calcul et ses points de vigilance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdd706e elementor-widget elementor-widget-heading\" data-id=\"fdd706e\" 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\">Locaux d'habitation : surface, \u00e9tat du bien, et local de r\u00e9f\u00e9rence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7550ce8 elementor-widget elementor-widget-text-editor\" data-id=\"7550ce8\" 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>Pour les locaux d&rsquo;habitation, le calcul repose principalement sur une surface du bien, corrig\u00e9e par diff\u00e9rents coefficients li\u00e9s aux caract\u00e9ristiques du bien, \u00e0 laquelle on applique le tarif d&rsquo;un local de r\u00e9f\u00e9rence choisi dans la commune.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f46ce09 e-con-full e-flex e-con e-child\" data-id=\"f46ce09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h2 data-interaction-id=\"5236655\" class=\"e-5236655-41ea1c0 e-heading-base\" data-e-type=\"widget\" data-id=\"5236655\"><strong>Principaux points de vigilance<\/strong><\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-78be114 elementor-widget elementor-widget-text-editor\" data-id=\"78be114\" 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>\n<li>Surface retenue,<\/li>\n<li>Cat\u00e9gorie du bien,<\/li>\n<li>Coefficient d&rsquo;entretien,<\/li>\n<li>Pertinence du local de r\u00e9f\u00e9rence,<\/li>\n<li>Dispositifs de d\u00e9gr\u00e8vement li\u00e9s aux travaux.<\/li>\n<\/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-0f4e180 elementor-widget elementor-widget-text-editor\" data-id=\"0f4e180\" 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>Le coefficient d&rsquo;entretien permet notamment de tenir compte de l&rsquo;\u00e9tat r\u00e9el du bien : v\u00e9tust\u00e9, d\u00e9fauts structurels ou besoin de travaux.<\/p>\n<p>Le local de r\u00e9f\u00e9rence constitue \u00e9galement un sujet important. Son choix et sa pertinence peuvent avoir un impact direct sur la valeur locative retenue.<\/p>\n<p>Enfin, certains travaux, notamment d&rsquo;\u00e9conomie d&rsquo;\u00e9nergie ou d&rsquo;accessibilit\u00e9, peuvent permettre de b\u00e9n\u00e9ficier de dispositifs de d\u00e9gr\u00e8vement ayant un impact direct sur la taxe fonci\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cac9e14 elementor-widget elementor-widget-heading\" data-id=\"cac9e14\" 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\">Locaux professionnels : surface pond\u00e9r\u00e9e, tarif de march\u00e9 et coefficient de localisation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84922fd elementor-widget elementor-widget-text-editor\" data-id=\"84922fd\" 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>Depuis la r\u00e9forme des valeurs locatives des locaux professionnels, la valeur locative repose davantage sur des donn\u00e9es de march\u00e9 : une surface pond\u00e9r\u00e9e, multipli\u00e9e par un tarif au m\u00b2, \u00e9ventuellement ajust\u00e9 selon la localisation du bien.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12d6bce e-con-full e-flex e-con e-child\" data-id=\"12d6bce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h2 data-interaction-id=\"4ed206a\" class=\"e-4ed206a-d74497f e-heading-base\" data-e-type=\"widget\" data-id=\"4ed206a\"><strong>Principaux points de vigilance<\/strong><\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-6231907 elementor-widget elementor-widget-text-editor\" data-id=\"6231907\" 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>\n<li>Cat\u00e9gorie de classement du local,<\/li>\n<li>Ventilation des surfaces,<\/li>\n<li>Affectation r\u00e9elle des locaux,<\/li>\n<li>Application des coefficients de pond\u00e9ration.<\/li>\n<\/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-afadf81 elementor-widget elementor-widget-text-editor\" data-id=\"afadf81\" 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>Toute la m\u00e9canique d&rsquo;\u00e9valuation repose sur le tarif applicable \u00e0 la cat\u00e9gorie retenue.<\/p>\n<p>Une erreur de classement peut donc avoir un impact significatif sur la base d&rsquo;imposition.<\/p>\n<p>La ventilation des surfaces constitue \u00e9galement l&rsquo;un des sujets les plus fr\u00e9quents en pratique. Toutes les surfaces ne sont pas n\u00e9cessairement prises en compte de la m\u00eame mani\u00e8re selon leur affectation et leur usage r\u00e9el.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99a0028 elementor-widget elementor-widget-heading\" data-id=\"99a0028\" 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\">\u00c9tablissements industriels : prix de revient des immobilisations et m\u00e9thode comptable<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdfd03d elementor-widget elementor-widget-text-editor\" data-id=\"fdfd03d\" 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>Pour les \u00e9tablissements industriels, la logique change compl\u00e8tement.<\/p>\n<p>La valeur locative ne d\u00e9pend plus principalement du march\u00e9 locatif mais du\u00a0<strong>prix de revient des immobilisations imposables<\/strong>.<\/p>\n<p>Le calcul repose principalement sur le prix de revient de certaines immobilisations, auquel est appliqu\u00e9 un taux d&rsquo;int\u00e9r\u00eat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23499ee e-con-full e-flex e-con e-child\" data-id=\"23499ee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h2 data-interaction-id=\"1cc6bfc\" class=\"e-1cc6bfc-beabff0 e-heading-base\" data-e-type=\"widget\" data-id=\"1cc6bfc\"><strong>Principaux points de vigilance<\/strong><\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-610d50d elementor-widget elementor-widget-text-editor\" data-id=\"610d50d\" 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>\n<li>Qualification industrielle du site,<\/li>\n<li>Actifs int\u00e9gr\u00e9s dans la base,<\/li>\n<li>P\u00e9rim\u00e8tre des immobilisations imposables,<\/li>\n<li>Application \u00e9ventuelle d&rsquo;exon\u00e9rations,<\/li>\n<li>Valeur retenue pour certaines immobilisations,<\/li>\n<li>M\u00e9canismes de lissage,<\/li>\n<li>Op\u00e9rations particuli\u00e8res (cession, fusion, apport, cr\u00e9dit-bail immobilier\u2026).<\/li>\n<\/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-f8bb153 elementor-widget elementor-widget-text-editor\" data-id=\"f8bb153\" 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>L&rsquo;un des principaux sujets consiste \u00e0 d\u00e9terminer quels actifs doivent r\u00e9ellement \u00eatre int\u00e9gr\u00e9s dans la base d&rsquo;imposition.<\/p>\n<p>En pratique, certaines immobilisations sont parfois retenues \u00e0 tort ou pour une valeur excessive.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79cedfd elementor-widget elementor-widget-heading\" data-id=\"79cedfd\" 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\">Votre \u00e9tablissement rel\u00e8ve-t-il r\u00e9ellement de la m\u00e9thode comptable ?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43e19a3 elementor-widget elementor-widget-text-editor\" data-id=\"43e19a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La qualification d&rsquo;\u00e9tablissement industriel constitue souvent le premier sujet \u00e0 analyser en fiscalit\u00e9 locale.<\/p>\n<p>Pourquoi ? Parce qu&rsquo;elle d\u00e9termine directement la m\u00e9thode d&rsquo;\u00e9valuation applicable.<\/p>\n<p>Pour un local professionnel, la valeur locative repose principalement sur une surface pond\u00e9r\u00e9e, un tarif au m\u00b2 et un coefficient de localisation.<\/p>\n<p>Pour un \u00e9tablissement industriel, la logique est totalement diff\u00e9rente : la valeur locative est d\u00e9termin\u00e9e selon la m\u00e9thode comptable pr\u00e9vue \u00e0 l&rsquo;article 1499 du CGI et repose principalement sur le prix de revient des immobilisations imposables.<\/p>\n<p>Les \u00e9carts de base d&rsquo;imposition peuvent alors \u00eatre\u00a0<strong>consid\u00e9rables<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd7bdb7 elementor-widget elementor-widget-heading\" data-id=\"dd7bdb7\" 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\">Quand un \u00e9tablissement est-il consid\u00e9r\u00e9 comme industriel ?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4056e5 elementor-widget elementor-widget-text-editor\" data-id=\"b4056e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Un \u00e9tablissement n&rsquo;est pas industriel du seul fait qu&rsquo;il comporte des \u00e9quipements techniques, des moyens de manutention ou une activit\u00e9 logistique.<\/p>\n<p>La jurisprudence retient traditionnellement deux crit\u00e8res :<\/p>\n<ul>\n<li>L&rsquo;utilisation d&rsquo;importants moyens techniques ;<\/li>\n<li>Le r\u00f4le pr\u00e9pond\u00e9rant des installations techniques, mat\u00e9riels et outillages dans l&rsquo;activit\u00e9 exerc\u00e9e.<\/li>\n<\/ul>\n<p>Depuis la r\u00e9forme issue de la loi de finances pour 2021, l&rsquo;article 1500 du CGI a \u00e9galement introduit un crit\u00e8re objectif suppl\u00e9mentaire.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ffd50d e-con-full e-flex e-con e-child\" data-id=\"5ffd50d\" 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-9854a9f elementor-widget elementor-widget-text-editor\" data-id=\"9854a9f\" 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=\"encart-navy\">\n<p>Les b\u00e2timents et terrains ne rev\u00eatent pas un caract\u00e8re industriel lorsque la valeur des installations techniques, mat\u00e9riels et outillages pr\u00e9sents sur le site et destin\u00e9s \u00e0 l&rsquo;activit\u00e9\u00a0<strong>n&rsquo;exc\u00e8de pas 500 000 \u20ac<\/strong>.<\/p>\n<\/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-0cff894 elementor-widget elementor-widget-heading\" data-id=\"0cff894\" 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\">Pourquoi cette qualification est-elle si importante ?\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26983ad elementor-widget elementor-widget-text-editor\" data-id=\"26983ad\" 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>Une qualification erron\u00e9e peut conduire \u00e0 l&rsquo;application de la m\u00e9thode comptable alors que le site aurait d\u00fb \u00eatre \u00e9valu\u00e9 selon la m\u00e9thode tarifaire.<\/p>\n<p>\u00c0 l&rsquo;inverse, certains \u00e9tablissements rel\u00e8vent effectivement du r\u00e9gime industriel mais n&rsquo;ont jamais fait l&rsquo;objet d&rsquo;une analyse approfondie de leurs immobilisations imposables.<\/p>\n<p>Dans les deux cas, les cons\u00e9quences sur les bases de taxe fonci\u00e8re et de CFE peuvent \u00eatre\u00a0<strong>significatives<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-553b418 elementor-widget elementor-widget-heading\" data-id=\"553b418\" 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\">M\u00e9thode comptable : quels actifs doivent r\u00e9ellement \u00eatre int\u00e9gr\u00e9s dans la base d\u2019imposition ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e71e58e elementor-widget elementor-widget-text-editor\" data-id=\"e71e58e\" 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>M\u00eame lorsqu&rsquo;un \u00e9tablissement rel\u00e8ve effectivement de la m\u00e9thode comptable, toutes les immobilisations ne sont pas n\u00e9cessairement imposables.<\/p>\n<p>L&rsquo;erreur la plus fr\u00e9quente consiste \u00e0 consid\u00e9rer que tout ce qui figure \u00e0 l&rsquo;actif doit automatiquement \u00eatre int\u00e9gr\u00e9 dans les bases de taxe fonci\u00e8re et de CFE.<\/p>\n<p>En pratique, l&rsquo;analyse doit \u00eatre r\u00e9alis\u00e9e en plusieurs \u00e9tapes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f2346b e-con-full e-flex e-con e-child\" data-id=\"1f2346b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8cd883b e-con-full e-flex e-con e-child\" data-id=\"8cd883b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3557663 e-con-full e-flex e-con e-child\" data-id=\"3557663\" 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-607b923 elementor-widget elementor-widget-heading\" data-id=\"607b923\" 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\">1<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e45d452 e-con-full e-flex e-con e-child\" data-id=\"e45d452\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h4 data-interaction-id=\"c18bbe2\" class=\"e-c18bbe2-595cf7c e-heading-base\" data-e-type=\"widget\" data-id=\"c18bbe2\"><strong>D\u00e9terminer les biens entrant r\u00e9ellement dans le champ de la taxe fonci\u00e8re<\/strong><\/h4>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cc358a elementor-widget elementor-widget-text-editor\" data-id=\"9cc358a\" 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>\n<p>Tous les actifs ne pr\u00e9sentent pas n\u00e9cessairement le caract\u00e8re d&rsquo;immeubles ou d&rsquo;installations fonci\u00e8res imposables.<\/p>\n<\/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-2b1a6de e-con-full e-flex e-con e-child\" data-id=\"2b1a6de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2608636 e-con-full e-flex e-con e-child\" data-id=\"2608636\" 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-49b0840 elementor-widget elementor-widget-heading\" data-id=\"49b0840\" 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\">2<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-07c619c e-con-full e-flex e-con e-child\" data-id=\"07c619c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h4 data-interaction-id=\"6c6f906\" class=\"e-6c6f906-9eb305a e-heading-base\" data-e-type=\"widget\" data-id=\"6c6f906\"><strong>Examiner les exon\u00e9rations applicables<\/strong><\/h4>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa46409 elementor-widget elementor-widget-text-editor\" data-id=\"fa46409\" 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>Notamment l&rsquo;exon\u00e9ration pr\u00e9vue au 11\u00b0 de l&rsquo;article 1382 du CGI.<\/p>\n<p>Ce sujet a connu une \u00e9volution jurisprudentielle majeure avec l&rsquo;<strong>arr\u00eat SA GKN Driveline du 11 d\u00e9cembre 2020<\/strong>, issu d&rsquo;un contentieux port\u00e9 par les \u00e9quipes de G.A.C. Group.<\/p>\n<p>Cette d\u00e9cision a profond\u00e9ment modifi\u00e9 l&rsquo;approche applicable \u00e0 certains biens d&rsquo;\u00e9quipement sp\u00e9cialis\u00e9s pr\u00e9sents dans les \u00e9tablissements industriels.<\/p>\n<p>Le Conseil d&rsquo;\u00c9tat a notamment abandonn\u00e9 l&rsquo;ancien crit\u00e8re de dissociabilit\u00e9 des \u00e9quipements pour recentrer l&rsquo;analyse sur leur caract\u00e8re sp\u00e9cifiquement adapt\u00e9 \u00e0 une activit\u00e9 industrielle.<\/p>\n<p>Pour approfondir ce sujet, nous avons consacr\u00e9 un webinar complet aux cons\u00e9quences de l&rsquo;arr\u00eat SA GKN Driveline et aux \u00e9volutions jurisprudentielles intervenues depuis cette d\u00e9cision.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66c2c5d elementor-widget elementor-widget-button\" data-id=\"66c2c5d\" 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\/arret-gkn-driveline-bilan\/\" 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\">Acc\u00e9der au replay du webinar<\/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-80ddf68 e-con-full e-flex e-con e-child\" data-id=\"80ddf68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-062c4d7 e-con-full e-flex e-con e-child\" data-id=\"062c4d7\" 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-69ea303 elementor-widget elementor-widget-heading\" data-id=\"69ea303\" 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\">3<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b37023 e-con-full e-flex e-con e-child\" data-id=\"5b37023\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h4 data-interaction-id=\"01a12c2\" class=\"e-01a12c2-716db37 e-heading-base\" data-e-type=\"widget\" data-id=\"01a12c2\"><strong>V\u00e9rifier la valeur retenue pour certaines immobilisations<\/strong><\/h4>\n\t\t\t\t<div class=\"elementor-element elementor-element-e54f378 elementor-widget elementor-widget-text-editor\" data-id=\"e54f378\" 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>\n<p>Certaines immobilisations peuvent correspondre \u00e0 des travaux n&rsquo;apportant pas d&rsquo;am\u00e9lioration r\u00e9elle \u00e0 l&rsquo;\u00e9tablissement et ne devraient donc pas \u00eatre int\u00e9gr\u00e9es pour leur valeur totale.<\/p>\n<\/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>\n\t\t<div class=\"elementor-element elementor-element-82209be e-con-full e-flex e-con e-child\" data-id=\"82209be\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h4 data-interaction-id=\"8d33a11\" class=\"e-8d33a11-7974ba8 e-heading-base\" data-e-type=\"widget\" data-id=\"8d33a11\"><strong>Votre entreprise rel\u00e8ve-t-elle r\u00e9ellement de la m\u00e9thode comptable ?<\/strong><\/h4>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9e3627 elementor-widget elementor-widget-text-editor\" data-id=\"c9e3627\" 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>Nos \u00e9quipes r\u00e9alisent des audits de fiscalit\u00e9 locale permettant d&rsquo;identifier :<\/p>\n<ul>\n<li>Les risques de mauvaise qualification industrielle,<\/li>\n<li>Les immobilisations potentiellement contestables,<\/li>\n<li>Les leviers de s\u00e9curisation mobilisables,<\/li>\n<li>Les impacts \u00e9ventuels sur vos bases de taxe fonci\u00e8re et de CFE.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dba519a elementor-widget elementor-widget-button\" data-id=\"dba519a\" 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-\/tf-cfe-wbn\">\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\">R\u00e9aliser un audit \u2192<\/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-43826f5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"43826f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9336933 elementor-widget elementor-widget-heading\" data-id=\"9336933\" 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\">Valeur locative plancher, lissage et op\u00e9rations particuli\u00e8res\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37c65f2 elementor-widget elementor-widget-text-editor\" data-id=\"37c65f2\" 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 cas de cession, fusion, apport, cr\u00e9dit-bail immobilier ou restructuration, plusieurs m\u00e9canismes sp\u00e9cifiques peuvent s&rsquo;appliquer :<\/p>\n<ul>\n<li>Article 1518 B du CGI,<\/li>\n<li>Article 1499-0 A du CGI,<\/li>\n<li>Valeur locative plancher,<\/li>\n<li>Lissage 1518 A sexies.<\/li>\n<\/ul>\n<p>Ces r\u00e8gles peuvent avoir un impact tr\u00e8s significatif sur les bases d&rsquo;imposition.<\/p>\n<p>La jurisprudence r\u00e9cente rappelle toutefois que ces m\u00e9canismes ne s&rsquo;appliquent pas automatiquement dans toutes les situations et n\u00e9cessitent une analyse pr\u00e9cise des op\u00e9rations r\u00e9alis\u00e9es.<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/group-gac.com\/operations-de-restructuration-et-fiscalite-locale-comprendre-les-regles-de-la-valeur-locative-plancher\/\" target=\"_blank\" rel=\"noopener\">Lire notre article pour en savoir plus.<\/a><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76ebe3e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"76ebe3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f97b18 elementor-widget elementor-widget-heading\" data-id=\"8f97b18\" 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\">Quelles erreurs retrouve-t-on fr\u00e9quemment dans les bases d'imposition ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ef4662 elementor-widget elementor-widget-text-editor\" data-id=\"5ef4662\" 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>Plusieurs erreurs reviennent r\u00e9guli\u00e8rement dans les dossiers de fiscalit\u00e9 locale des entreprises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1fa0434 e-con-full e-flex e-con e-child\" data-id=\"1fa0434\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h2 data-interaction-id=\"66521bf\" class=\"e-66521bf-1612de3 e-heading-base\" data-e-type=\"widget\" data-id=\"66521bf\"><strong>Mauvaise qualification industrielle<\/strong><br><\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-966bbd5 elementor-widget elementor-widget-text-editor\" data-id=\"966bbd5\" 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=\"erreur-item\">\n<p>Certains sites sont \u00e9valu\u00e9s selon la m\u00e9thode comptable alors qu&rsquo;ils ne rel\u00e8vent pas r\u00e9ellement du r\u00e9gime des \u00e9tablissements industriels.<\/p>\n<\/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-61da51e e-con-full e-flex e-con e-child\" data-id=\"61da51e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h2 data-interaction-id=\"8f3e176\" class=\"e-8f3e176-549cbff e-heading-base\" data-e-type=\"widget\" data-id=\"8f3e176\"><strong>Immobilisations int\u00e9gr\u00e9es \u00e0 tort<\/strong><\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-df8bbb6 elementor-widget elementor-widget-text-editor\" data-id=\"df8bbb6\" 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=\"erreur-item\">\n<div class=\"erreur-item\">\n<p>Certaines immobilisations ne devraient pas \u00eatre prises en compte dans les bases imposables.<\/p>\n<\/div>\n<\/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-9aa86c5 e-con-full e-flex e-con e-child\" data-id=\"9aa86c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h2 data-interaction-id=\"e0d959d\" class=\"e-e0d959d-ec7edfa e-heading-base\" data-e-type=\"widget\" data-id=\"e0d959d\"><strong>Mauvaise ventilation des surfaces<\/strong><\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ab594d elementor-widget elementor-widget-text-editor\" data-id=\"9ab594d\" 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=\"erreur-item\">\n<div class=\"erreur-item\">\n<div class=\"erreur-item\">\n<p>Sujet particuli\u00e8rement fr\u00e9quent dans les locaux professionnels.<\/p>\n<\/div>\n<\/div>\n<\/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-204196e e-con-full e-flex e-con e-child\" data-id=\"204196e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h2 data-interaction-id=\"0b39bd6\" class=\"e-0b39bd6-0bb8501 e-heading-base\" data-e-type=\"widget\" data-id=\"0b39bd6\"><strong>Valeur locative plancher appliqu\u00e9e \u00e0 tort<\/strong><\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-2608b18 elementor-widget elementor-widget-text-editor\" data-id=\"2608b18\" 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=\"erreur-item\">\n<div class=\"erreur-item\">\n<div class=\"erreur-item\">\n<div class=\"erreur-item\">\n<p>Notamment dans certains dossiers de cr\u00e9dit-bail immobilier ou d&rsquo;op\u00e9rations intragroupe.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/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-abb50e3 e-con-full e-flex e-con e-child\" data-id=\"abb50e3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h2 data-interaction-id=\"699257a\" class=\"e-699257a-ce988d1 e-heading-base\" data-e-type=\"widget\" data-id=\"699257a\"><strong>Mauvaise cat\u00e9gorie de classement<\/strong><\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-b637340 elementor-widget elementor-widget-text-editor\" data-id=\"b637340\" 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=\"erreur-item\">\n<div class=\"erreur-item\">\n<div class=\"erreur-item\">\n<div class=\"erreur-item\">\n<div class=\"erreurs-list\">\n<div class=\"erreur-item\">\n<p>La qualification retenue peut parfois \u00eatre incoh\u00e9rente avec l&rsquo;affectation r\u00e9elle du local.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/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-53a085c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"53a085c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da8783d elementor-widget elementor-widget-heading\" data-id=\"da8783d\" 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\">Comment r\u00e9duire et s\u00e9curiser sa taxe fonci\u00e8re et sa CFE ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e59518 elementor-widget elementor-widget-text-editor\" data-id=\"9e59518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La premi\u00e8re \u00e9tape consiste g\u00e9n\u00e9ralement \u00e0 r\u00e9aliser une\u00a0<strong>revue des bases d&rsquo;imposition<\/strong>.<\/p>\n<p>Cette analyse permet notamment :<\/p>\n<ul>\n<li>De v\u00e9rifier les m\u00e9thodes d&rsquo;\u00e9valuation retenues,<\/li>\n<li>D&rsquo;identifier les immobilisations imposables,<\/li>\n<li>De s\u00e9curiser les d\u00e9clarations,<\/li>\n<li>D&rsquo;identifier d&rsquo;\u00e9ventuels \u00e9carts ou incoh\u00e9rences,<\/li>\n<li>D&rsquo;analyser les \u00e9volutions jurisprudentielles r\u00e9centes applicables au dossier.<\/li>\n<\/ul>\n<p>M\u00eame apr\u00e8s les d\u00e9lais classiques de r\u00e9clamation, certains leviers peuvent encore rester mobilisables :<\/p>\n<ul>\n<li><a href=\"https:\/\/group-gac.com\/redressement-fiscal-taxe-fonciere-cfe\/\" target=\"_blank\" rel=\"noopener\">Contr\u00f4le fiscal,<\/a><\/li>\n<li><a href=\"https:\/\/group-gac.com\/role-particulier\/\" target=\"_blank\" rel=\"noopener\">R\u00f4le particulier,<\/a><\/li>\n<li>Erreurs d\u00e9claratives,<\/li>\n<li>Evolutions jurisprudentielles,<\/li>\n<li>Incoh\u00e9rences dans les bases retenues.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-937f909 e-con-full e-flex e-con e-child\" data-id=\"937f909\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<h4 data-interaction-id=\"313cc94\" class=\"e-313cc94-4f394fa e-heading-base\" data-e-type=\"widget\" data-id=\"313cc94\"><strong>Faire analyser vos bases d'imposition<\/strong><\/h4>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bd6d33 elementor-widget elementor-widget-text-editor\" data-id=\"6bd6d33\" 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>Chaque situation d\u00e9pend notamment :<\/p>\n<ul>\n<li>De la nature des biens,<\/li>\n<li>Des m\u00e9thodes d&rsquo;\u00e9valuation retenues,<\/li>\n<li>De l&rsquo;historique d\u00e9claratif,<\/li>\n<li>Des op\u00e9rations r\u00e9alis\u00e9es sur le site.<\/li>\n<\/ul>\n<p>Nos \u00e9quipes proposent un premier \u00e9change permettant d&rsquo;identifier les principaux points de vigilance et les leviers mobilisables sur les exercices ouverts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-422bf7c elementor-widget elementor-widget-button\" data-id=\"422bf7c\" 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-\/tf-cfe-wbn\" 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\">Demander un audit \u2192<\/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-92c54f6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"92c54f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24ebe35 elementor-widget elementor-widget-heading\" data-id=\"24ebe35\" 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\">Cas pratiques de s\u00e9curisation et r\u00e9duction des bases d'imposition\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ceace28 elementor-widget elementor-widget-text-editor\" data-id=\"ceace28\" 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=\"cas-intro\">Pour illustrer concr\u00e8tement les leviers \u00e9voqu\u00e9s, voici trois situations r\u00e9elles accompagn\u00e9es par nos \u00e9quipes, avec \u00e0 chaque fois une probl\u00e9matique identifi\u00e9e, une action men\u00e9e et un impact financier obtenu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74272cb e-grid e-con-full e-con e-child\" data-id=\"74272cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da8289b e-con-full e-flex e-con e-child\" data-id=\"da8289b\" 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-e0f5680 elementor-widget elementor-widget-html\" data-id=\"e0f5680\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"cas-tag\">Locaux d'habitation<\/span>\t\t\t\t<\/div>\n\t\t\t\t\t<h4 data-interaction-id=\"67222b4\" class=\"e-67222b4-1414302 e-heading-base\" data-e-type=\"widget\" data-id=\"67222b4\"><strong>Travaux et taxe fonci\u00e8re : mobilisation de d\u00e9gr\u00e8vements pour un bailleur<\/strong><\/h4>\n\t\t\t\t<div class=\"elementor-element elementor-element-a54af4e elementor-widget elementor-widget-text-editor\" data-id=\"a54af4e\" 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=\"cas-desc\">Bailleurs sous-exploitant les dispositifs li\u00e9s aux travaux d&rsquo;\u00e9conomie d&rsquo;\u00e9nergie et d&rsquo;accessibilit\u00e9 aux personnes \u00e0 mobilit\u00e9 r\u00e9duite.<br \/><br \/>Nos \u00e9quipes ont identifi\u00e9 les travaux \u00e9ligibles et contest\u00e9 les refus de l&rsquo;Administration. Cette intervention a permis d&rsquo;obtenir des d\u00e9gr\u00e8vements significatifs.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-230da70 elementor-widget elementor-widget-heading\" data-id=\"230da70\" 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\">\u2248 2 M\u20ac\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc8c1b2 elementor-widget elementor-widget-text-editor\" data-id=\"cc8c1b2\" 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=\"cas-desc\">\n<div>\n<div class=\"cas-kpi-sub\">de d\u00e9gr\u00e8vements obtenus<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5903d95 elementor-widget elementor-widget-button\" data-id=\"5903d95\" 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:\/\/www.youtube.com\/watch?v=pB8KzYYPBxM&#038;t=4s\" 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\">Visionner le cas pratique<\/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<div class=\"elementor-element elementor-element-349ca0b e-con-full e-flex e-con e-child\" data-id=\"349ca0b\" 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-934d316 elementor-widget elementor-widget-html\" data-id=\"934d316\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"cas-tag\">Locaux professionnels\r\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t\t<h4 data-interaction-id=\"9f29f48\" class=\"e-9f29f48-1d55ced e-heading-base\" data-e-type=\"widget\" data-id=\"9f29f48\"><strong>R\u00e9duction significative d'un redressement fiscal<\/strong><br><\/h4>\n\t\t\t\t<div class=\"elementor-element elementor-element-f722b62 elementor-widget elementor-widget-text-editor\" data-id=\"f722b62\" 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=\"cas-desc\">Propri\u00e9taire initialement \u00e9valu\u00e9 selon la m\u00e9thode tarifaire, dont la structuration juridique avait conduit \u00e0 l&rsquo;application de la m\u00e9thode comptable et \u00e0 une augmentation importante des bases d&rsquo;imposition.<br \/><br \/>Nos \u00e9quipes ont notamment retrait\u00e9 les immobilisations et appliqu\u00e9 le m\u00e9canisme de lissage.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcfd874 elementor-widget elementor-widget-heading\" data-id=\"dcfd874\" 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\">200 K\u20ac \u2192 30 K\u20ac<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faf87bb elementor-widget elementor-widget-text-editor\" data-id=\"faf87bb\" 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=\"cas-desc\">\n<div class=\"cas-kpi-sub\">\n<div>\n<div class=\"cas-kpi-sub\">de CFE apr\u00e8s intervention<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74c7bda elementor-widget elementor-widget-button\" data-id=\"74c7bda\" 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:\/\/www.youtube.com\/watch?v=7CLh-mgddK0&#038;t=16s\" 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\">Visionner le cas pratique<\/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<div class=\"elementor-element elementor-element-500e85f e-con-full e-flex e-con e-child\" data-id=\"500e85f\" 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-e9fe478 elementor-widget elementor-widget-html\" data-id=\"e9fe478\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"cas-tag\">\u00c9tablissements industriels\r\n\r\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t\t<h4 data-interaction-id=\"f8de47d\" class=\"e-f8de47d-f96a9b9 e-heading-base\" data-e-type=\"widget\" data-id=\"f8de47d\"><strong>Valeur locative plancher appliqu\u00e9e \u00e0 tort<\/strong><\/h4>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f0d479 elementor-widget elementor-widget-text-editor\" data-id=\"4f0d479\" 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=\"cas-desc\">Dossier de cr\u00e9dit-bail dans lequel l&rsquo;Administration appliquait \u00e0 tort la r\u00e8gle de la valeur locative plancher.<br \/><br \/>Nos \u00e9quipes ont requalifi\u00e9 la date de transfert de propri\u00e9t\u00e9 et \u00e9cart\u00e9 l&rsquo;application de ce dispositif.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d6de63 elementor-widget elementor-widget-heading\" data-id=\"5d6de63\" 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\">660 K\u20ac\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf8fada elementor-widget elementor-widget-text-editor\" data-id=\"bf8fada\" 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=\"cas-desc\">\n<div class=\"cas-kpi-sub\">\n<div class=\"cas-kpi-sub\">rembours\u00e9s<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-678f265 elementor-widget elementor-widget-button\" data-id=\"678f265\" 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:\/\/www.youtube.com\/watch?v=Jt5WnHZsDT0\" 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\">Visionner le cas pratique<\/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 class=\"elementor-element elementor-element-802a35a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"802a35a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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-bdc5072 e-con-full e-flex e-con e-child\" data-id=\"bdc5072\" 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-128357a e-con-full e-flex e-con e-child\" data-id=\"128357a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<h3 data-interaction-id=\"c30ee3c\" class=\"e-c30ee3c-3bb3f4e e-heading-base\" data-e-type=\"widget\" data-id=\"c30ee3c\"><strong>T\u00e9l\u00e9charger le livre blanc complet sur la fiscalit\u00e9 locale<\/strong><br><\/h3>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb95a84 elementor-widget elementor-widget-text-editor\" data-id=\"fb95a84\" 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>Notre livre blanc \u00ab\u00a0Taxe fonci\u00e8re &amp; CFE : tout comprendre sur la base d&rsquo;imposition\u00a0\u00bb revient notamment sur :<\/p>\n<ul>\n<li>Les m\u00e9canismes de calcul de la taxe fonci\u00e8re et de la CFE,<\/li>\n<li>Les diff\u00e9rentes m\u00e9thodes d&rsquo;\u00e9valuation selon le type de bien,<\/li>\n<li>Les sp\u00e9cificit\u00e9s des locaux professionnels et \u00e9tablissements industriels,<\/li>\n<li>Les principaux points de vigilance li\u00e9s \u00e0 la m\u00e9thode comptable,<\/li>\n<li>Plusieurs \u00e9volutions jurisprudentielles r\u00e9centes,<\/li>\n<li>Ainsi que des cas concrets de s\u00e9curisation et de r\u00e9duction des bases d&rsquo;imposition.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0408e3 elementor-widget elementor-widget-html\" data-id=\"c0408e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"document.getElementById('modal-telechargement').style.display='flex';\" style=\"display:inline-flex;align-items:center;gap:10px;background:#3687C4;color:#ffffff;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;transition:all 0.3s ease;\">\r\n  T\u00e9l\u00e9charger le livre blanc\r\n<\/button>\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-c9b83aa e-flex e-con-boxed e-con e-parent\" data-id=\"c9b83aa\" 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-3cf3819 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3cf3819\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<h2 data-interaction-id=\"40a7d59\" class=\"e-40a7d59-fe0a3b6 e-heading-base\" data-e-type=\"widget\" data-id=\"40a7d59\"><strong>Expertise<\/strong><br><\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-80f7f99 elementor-widget elementor-widget-heading\" data-id=\"80f7f99\" 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\">Pourquoi G.A.C. Group ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aed896e elementor-widget elementor-widget-text-editor\" data-id=\"aed896e\" 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=\"pourquoi-sub\">Une expertise reconnue en fiscalit\u00e9 locale<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f07f67 e-con-full e-flex e-con e-child\" data-id=\"3f07f67\" 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-3dcecef elementor-widget elementor-widget-text-editor\" data-id=\"3dcecef\" 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=\"cas-desc\">\n<div class=\"pourquoi-item\">\n<ul>\n<li>Plus de 20 ans d&rsquo;expertise en fiscalit\u00e9 locale.<\/li>\n<li>Une connaissance approfondie des enjeux des acteurs \u00e9conomiques.<\/li>\n<li>Une approche s\u00e9curis\u00e9e, document\u00e9e et juridiquement robuste.<\/li>\n<li>Un accompagnement qui all\u00e8ge la charge des \u00e9quipes internes.<\/li>\n<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\/\" target=\"_blank\" rel=\"noopener\">Arr\u00eat SA GKN Driveline<\/a>,\u00a0<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\" target=\"_blank\" rel=\"noopener\">Arr\u00eat SAS Vitherm France<\/a>,\u00a0<a href=\"https:\/\/group-gac.com\/affaire-sas-rousseau\/\" target=\"_blank\" rel=\"noopener\">Arr\u00eat SAS Rousseau<\/a>, etc.).<\/li>\n<\/ul>\n<\/div>\n<\/div>\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<div class=\"elementor-element elementor-element-2111343 e-flex e-con-boxed e-con e-parent\" data-id=\"2111343\" 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-f736374 elementor-widget elementor-widget-heading\" data-id=\"f736374\" 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\">FAQ \u2014 Fiscalit\u00e9 locale des entreprises\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-929aa6a elementor-widget elementor-widget-n-accordion\" data-id=\"929aa6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1530\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1530\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que la valeur locative cadastrale ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1530\" class=\"elementor-element elementor-element-b8b4e5b e-con-full e-flex e-con e-child\" data-id=\"b8b4e5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c6426d elementor-widget elementor-widget-text-editor\" data-id=\"8c6426d\" 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=\"faq-item\">\n<div class=\"faq-item\">\n<div class=\"faq-a\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<p>La valeur locative cadastrale correspond \u00e0 la valeur retenue par l\u2019Administration fiscale pour calculer plusieurs imp\u00f4ts locaux, notamment la taxe fonci\u00e8re et la CFE.<\/p>\n<p>Ses modalit\u00e9s de calcul varient selon la cat\u00e9gorie de bien concern\u00e9e et la m\u00e9thode d\u2019\u00e9valuation applicable.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1531\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1531\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle diff\u00e9rence entre m\u00e9thode comptable et m\u00e9thode tarifaire ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1531\" class=\"elementor-element elementor-element-54b6def e-con-full e-flex e-con e-child\" data-id=\"54b6def\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a09b067 elementor-widget elementor-widget-text-editor\" data-id=\"a09b067\" 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=\"faq-item\">\n<div class=\"faq-item\">\n<div class=\"faq-a\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<p>La m\u00e9thode tarifaire repose principalement sur des donn\u00e9es de march\u00e9 : surface pond\u00e9r\u00e9e, tarif au m\u00b2 et coefficient de localisation.<\/p>\n<p>La m\u00e9thode comptable, applicable \u00e0 certains \u00e9tablissements industriels, repose principalement sur le prix de revient des immobilisations imposables.<\/p>\n<p>Les \u00e9carts de base d\u2019imposition entre les deux m\u00e9thodes peuvent \u00eatre significatifs.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1532\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1532\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment savoir si un \u00e9tablissement rel\u00e8ve de la m\u00e9thode comptable ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1532\" class=\"elementor-element elementor-element-beff751 e-con-full e-flex e-con e-child\" data-id=\"beff751\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bdf4afc elementor-widget elementor-widget-text-editor\" data-id=\"bdf4afc\" 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=\"faq-item\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<p>Un \u00e9tablissement rel\u00e8ve de la m\u00e9thode comptable lorsqu\u2019il pr\u00e9sente un caract\u00e8re industriel au sens de la fiscalit\u00e9 locale.<\/p>\n<p>L\u2019analyse repose notamment sur :<\/p>\n<ul>\n<li>L\u2019importance des moyens techniques utilis\u00e9s,<\/li>\n<li>Le r\u00f4le des installations techniques, mat\u00e9riels et outillages dans l\u2019activit\u00e9,<\/li>\n<li>Ainsi que certains crit\u00e8res pr\u00e9vus par l\u2019article 1500 du CGI.<\/li>\n<\/ul>\n<p>La simple pr\u00e9sence d\u2019\u00e9quipements techniques ou d\u2019une activit\u00e9 logistique ne suffit pas n\u00e9cessairement \u00e0 qualifier un site d\u2019\u00e9tablissement industriel.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1533\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1533\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels actifs sont imposables en fiscalit\u00e9 locale ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1533\" class=\"elementor-element elementor-element-dc824c3 e-con-full e-flex e-con e-child\" data-id=\"dc824c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7b9d57 elementor-widget elementor-widget-text-editor\" data-id=\"a7b9d57\" 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 id=\"vis-container\" class=\"\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<p>Tous les actifs inscrits \u00e0 l\u2019actif ne sont pas n\u00e9cessairement imposables.<\/p>\n<p>L\u2019analyse doit notamment permettre de d\u00e9terminer :<\/p>\n<ul>\n<li>Les biens entrant r\u00e9ellement dans le champ de la taxe fonci\u00e8re,<\/li>\n<li>Les immobilisations pouvant b\u00e9n\u00e9ficier d\u2019exon\u00e9rations,<\/li>\n<li>Ainsi que les actifs qui ne devraient pas \u00eatre retenus pour leur valeur totale dans les bases d\u2019imposition.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1534\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1534\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que l\u2019arr\u00eat SA GKN Driveline ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1534\" class=\"elementor-element elementor-element-8f34cf7 e-con-full e-flex e-con e-child\" data-id=\"8f34cf7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56fab2d elementor-widget elementor-widget-text-editor\" data-id=\"56fab2d\" 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 id=\"vis-container\" class=\"\">\n<div class=\"page\">\n<div class=\"section\">\n<div class=\"faq-list\">\n<div class=\"faq-item\">\n<section class=\"faq\">\n<div class=\"faq-grid\">\n<div class=\"faq-item\">\n<div class=\"faq-a\">\n<article class=\"article-body\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<p>L\u2019arr\u00eat SA GKN Driveline du 11 d\u00e9cembre 2020 constitue une d\u00e9cision majeure en mati\u00e8re de fiscalit\u00e9 locale des \u00e9tablissements industriels.<\/p>\n<p>Cette jurisprudence a profond\u00e9ment fait \u00e9voluer l\u2019analyse de certains biens d\u2019\u00e9quipement sp\u00e9cialis\u00e9s susceptibles d\u2019\u00eatre exclus des bases imposables de taxe fonci\u00e8re. <a href=\"https:\/\/group-gac.com\/arret-gkn-driveline-bilan\/\">En savoir plus.<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1535\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1535\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que la valeur locative plancher ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1535\" class=\"elementor-element elementor-element-2df144c e-con-full e-flex e-con e-child\" data-id=\"2df144c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a9697c elementor-widget elementor-widget-text-editor\" data-id=\"3a9697c\" 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 id=\"vis-container\" class=\"\">\n<div class=\"page\">\n<div class=\"section\">\n<div class=\"faq-list\">\n<div class=\"faq-item\">\n<section class=\"faq\">\n<div class=\"faq-grid\">\n<div class=\"faq-item\">\n<div class=\"faq-a\">\n<article class=\"article-body\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<p><a href=\"https:\/\/group-gac.com\/operations-de-restructuration-et-fiscalite-locale-comprendre-les-regles-de-la-valeur-locative-plancher\/\">La valeur locative plancher<\/a> est un m\u00e9canisme sp\u00e9cifique applicable dans certaines op\u00e9rations comme les cessions, restructurations ou lev\u00e9es d\u2019option d\u2019achat de cr\u00e9dit-bail immobilier.<\/p>\n<p>Son application peut avoir un impact significatif sur les bases de taxe fonci\u00e8re et de CFE.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1536\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1536\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les d\u00e9lais de r\u00e9clamation en taxe fonci\u00e8re et CFE ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1536\" class=\"elementor-element elementor-element-0fd975f e-con-full e-flex e-con e-child\" data-id=\"0fd975f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d72e13f elementor-widget elementor-widget-text-editor\" data-id=\"d72e13f\" 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 id=\"vis-container\" class=\"\">\n<div class=\"page\">\n<div class=\"section\">\n<div class=\"faq-list\">\n<div class=\"faq-item\">\n<section class=\"faq\">\n<div class=\"faq-grid\">\n<div class=\"faq-item\">\n<div class=\"faq-a\">\n<article class=\"article-body\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<p>En principe, <a href=\"https:\/\/group-gac.com\/delai-reclamation-taxe-fonciere\/\">le contribuable peut contester ses impositions locales jusqu\u2019au 31 d\u00e9cembre<\/a> de l\u2019ann\u00e9e suivant celle de la mise en recouvrement.<\/p>\n<p>Certaines situations particuli\u00e8res peuvent toutefois ouvrir des d\u00e9lais sp\u00e9cifiques, notamment en cas de <a href=\"https:\/\/group-gac.com\/redressement-fiscal-taxe-fonciere-cfe\/\">contr\u00f4le fiscal<\/a> ou de <a href=\"https:\/\/group-gac.com\/role-particulier\/\">r\u00f4le particulier<\/a>.<\/p>\n<p>M\u00eame lorsque les d\u00e9lais paraissent expir\u00e9s, certaines situations peuvent encore justifier une analyse des bases d\u2019imposition.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1537\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1537\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Peut-on contester une base de taxe fonci\u00e8re ou de CFE ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1537\" class=\"elementor-element elementor-element-3a9ed1a e-con-full e-flex e-con e-child\" data-id=\"3a9ed1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f95b42 elementor-widget elementor-widget-text-editor\" data-id=\"4f95b42\" 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 id=\"vis-container\" class=\"\">\n<div class=\"page\">\n<div class=\"section\">\n<div class=\"faq-list\">\n<div class=\"faq-item\">\n<section class=\"faq\">\n<div class=\"faq-grid\">\n<div class=\"faq-item\">\n<div class=\"faq-a\">\n<article class=\"article-body\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<p>Oui. Plusieurs leviers de contestation peuvent exister selon la situation :<\/p>\n<ul>\n<li>Erreur de qualification industrielle,<\/li>\n<li>Erreur de classement,<\/li>\n<li>Mauvaise ventilation des surfaces,<\/li>\n<li>Immobilisations int\u00e9gr\u00e9es \u00e0 tort,<\/li>\n<li>Application erron\u00e9e de la <a href=\"https:\/\/group-gac.com\/operations-de-restructuration-et-fiscalite-locale-comprendre-les-regles-de-la-valeur-locative-plancher\/\">valeur locative plancher<\/a>,<\/li>\n<li>Ou incoh\u00e9rences dans les \u00e9l\u00e9ments retenus par l\u2019Administration.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1538\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1538\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment r\u00e9duire ou s\u00e9curiser sa CFE et sa taxe fonci\u00e8re ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1538\" class=\"elementor-element elementor-element-7d735d4 e-con-full e-flex e-con e-child\" data-id=\"7d735d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0de261 elementor-widget elementor-widget-text-editor\" data-id=\"c0de261\" 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 id=\"vis-container\" class=\"\">\n<div class=\"page\">\n<div class=\"section\">\n<div class=\"faq-list\">\n<div class=\"faq-item\">\n<section class=\"faq\">\n<div class=\"faq-grid\">\n<div class=\"faq-item\">\n<div class=\"faq-a\">\n<article class=\"article-body\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<div class=\"faq-item open\">\n<div class=\"faq-answer\">\n<p>La premi\u00e8re \u00e9tape consiste g\u00e9n\u00e9ralement \u00e0 r\u00e9aliser une revue des bases d\u2019imposition afin d\u2019analyser :<\/p>\n<ul>\n<li>Les m\u00e9thodes d\u2019\u00e9valuation retenues,<\/li>\n<li>Les immobilisations int\u00e9gr\u00e9es,<\/li>\n<li>Les \u00e9ventuelles erreurs d\u00e9claratives,<\/li>\n<li>Les \u00e9volutions jurisprudentielles applicables,<\/li>\n<li>Ainsi que les leviers de s\u00e9curisation ou de r\u00e9clamation encore mobilisables.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que la valeur locative cadastrale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La valeur locative cadastrale correspond \\u00e0 la valeur retenue par l\\u2019Administration fiscale pour calculer plusieurs imp\\u00f4ts locaux, notamment la taxe fonci\\u00e8re et la CFE.\\nSes modalit\\u00e9s de calcul varient selon la cat\\u00e9gorie de bien concern\\u00e9e et la m\\u00e9thode d\\u2019\\u00e9valuation applicable.\"}},{\"@type\":\"Question\",\"name\":\"Quelle diff\\u00e9rence entre m\\u00e9thode comptable et m\\u00e9thode tarifaire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La m\\u00e9thode tarifaire repose principalement sur des donn\\u00e9es de march\\u00e9 : surface pond\\u00e9r\\u00e9e, tarif au m\\u00b2 et coefficient de localisation.\\nLa m\\u00e9thode comptable, applicable \\u00e0 certains \\u00e9tablissements industriels, repose principalement sur le prix de revient des immobilisations imposables.\\nLes \\u00e9carts de base d\\u2019imposition entre les deux m\\u00e9thodes peuvent \\u00eatre significatifs.\"}},{\"@type\":\"Question\",\"name\":\"Comment savoir si un \\u00e9tablissement rel\\u00e8ve de la m\\u00e9thode comptable ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un \\u00e9tablissement rel\\u00e8ve de la m\\u00e9thode comptable lorsqu\\u2019il pr\\u00e9sente un caract\\u00e8re industriel au sens de la fiscalit\\u00e9 locale.\\nL\\u2019analyse repose notamment sur :\\n\\nL\\u2019importance des moyens techniques utilis\\u00e9s,\\nLe r\\u00f4le des installations techniques, mat\\u00e9riels et outillages dans l\\u2019activit\\u00e9,\\nAinsi que certains crit\\u00e8res pr\\u00e9vus par l\\u2019article 1500 du CGI.\\n\\nLa simple pr\\u00e9sence d\\u2019\\u00e9quipements techniques ou d\\u2019une activit\\u00e9 logistique ne suffit pas n\\u00e9cessairement \\u00e0 qualifier un site d\\u2019\\u00e9tablissement industriel.\"}},{\"@type\":\"Question\",\"name\":\"Quels actifs sont imposables en fiscalit\\u00e9 locale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tous les actifs inscrits \\u00e0 l\\u2019actif ne sont pas n\\u00e9cessairement imposables.\\nL\\u2019analyse doit notamment permettre de d\\u00e9terminer :\\n\\nLes biens entrant r\\u00e9ellement dans le champ de la taxe fonci\\u00e8re,\\nLes immobilisations pouvant b\\u00e9n\\u00e9ficier d\\u2019exon\\u00e9rations,\\nAinsi que les actifs qui ne devraient pas \\u00eatre retenus pour leur valeur totale dans les bases d\\u2019imposition.\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que l\\u2019arr\\u00eat SA GKN Driveline ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019arr\\u00eat SA GKN Driveline du 11 d\\u00e9cembre 2020 constitue une d\\u00e9cision majeure en mati\\u00e8re de fiscalit\\u00e9 locale des \\u00e9tablissements industriels.\\nCette jurisprudence a profond\\u00e9ment fait \\u00e9voluer l\\u2019analyse de certains biens d\\u2019\\u00e9quipement sp\\u00e9cialis\\u00e9s susceptibles d\\u2019\\u00eatre exclus des bases imposables de taxe fonci\\u00e8re. En savoir plus.\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que la valeur locative plancher ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La valeur locative plancher est un m\\u00e9canisme sp\\u00e9cifique applicable dans certaines op\\u00e9rations comme les cessions, restructurations ou lev\\u00e9es d\\u2019option d\\u2019achat de cr\\u00e9dit-bail immobilier.\\nSon application peut avoir un impact significatif sur les bases de taxe fonci\\u00e8re et de CFE.\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les d\\u00e9lais de r\\u00e9clamation en taxe fonci\\u00e8re et CFE ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe, le contribuable peut contester ses impositions locales jusqu\\u2019au 31 d\\u00e9cembre de l\\u2019ann\\u00e9e suivant celle de la mise en recouvrement.\\nCertaines situations particuli\\u00e8res peuvent toutefois ouvrir des d\\u00e9lais sp\\u00e9cifiques, notamment en cas de contr\\u00f4le fiscal ou de r\\u00f4le particulier.\\nM\\u00eame lorsque les d\\u00e9lais paraissent expir\\u00e9s, certaines situations peuvent encore justifier une analyse des bases d\\u2019imposition.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on contester une base de taxe fonci\\u00e8re ou de CFE ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Plusieurs leviers de contestation peuvent exister selon la situation :\\n\\nErreur de qualification industrielle,\\nErreur de classement,\\nMauvaise ventilation des surfaces,\\nImmobilisations int\\u00e9gr\\u00e9es \\u00e0 tort,\\nApplication erron\\u00e9e de la valeur locative plancher,\\nOu incoh\\u00e9rences dans les \\u00e9l\\u00e9ments retenus par l\\u2019Administration.\"}},{\"@type\":\"Question\",\"name\":\"Comment r\\u00e9duire ou s\\u00e9curiser sa CFE et sa taxe fonci\\u00e8re ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La premi\\u00e8re \\u00e9tape consiste g\\u00e9n\\u00e9ralement \\u00e0 r\\u00e9aliser une revue des bases d\\u2019imposition afin d\\u2019analyser :\\n\\nLes m\\u00e9thodes d\\u2019\\u00e9valuation retenues,\\nLes immobilisations int\\u00e9gr\\u00e9es,\\nLes \\u00e9ventuelles erreurs d\\u00e9claratives,\\nLes \\u00e9volutions jurisprudentielles applicables,\\nAinsi que les leviers de s\\u00e9curisation ou de r\\u00e9clamation encore mobilisables.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a76d21 e-con-full e-flex e-con e-child\" data-id=\"7a76d21\" 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-0ec79a3 e-con-full e-flex e-con e-child\" data-id=\"0ec79a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<h3 data-interaction-id=\"0f7db4f\" class=\"e-0f7db4f-8f014c6 e-heading-base\" data-e-type=\"widget\" data-id=\"0f7db4f\"><strong>Faire analyser vos bases d'imposition<\/strong><\/h3>\n\t\t\t\t<div class=\"elementor-element elementor-element-19f6c60 elementor-widget elementor-widget-text-editor\" data-id=\"19f6c60\" 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>Nos \u00e9quipes proposent un premier \u00e9change permettant d&rsquo;identifier les principaux points de vigilance et les leviers mobilisables sur les exercices ouverts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-579d577 e-con-full e-flex e-con e-child\" data-id=\"579d577\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89e7984 elementor-widget elementor-widget-button\" data-id=\"89e7984\" 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-\/tf-cfe-wbn\" 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\">Demander un audit de votre base d'imposition \u2192<\/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-cb943b4 elementor-widget elementor-widget-html\" data-id=\"cb943b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"document.getElementById('modal-telechargement').style.display='flex';\" style=\"display:inline-flex;align-items:center;gap:10px;background:#3687C4;color:#ffffff;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;transition:all 0.3s ease;\">\r\n  T\u00e9l\u00e9charger le livre blanc\r\n<\/button>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-876b71c e-flex e-con-boxed e-con e-parent\" data-id=\"876b71c\" 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-6ed0846 elementor-widget elementor-widget-html\" 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src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-06-11\/38r1c\" width=\"100%\" height=\"660\" type=\"text\/html\" frameborder=\"0\" allowTransparency=\"true\" style=\"border:0;display:block;\"><\/iframe>\r\n      <script type=\"text\/javascript\">\r\n        (function() {\r\n          var searchParams = new URLSearchParams(window.location.search);\r\n          if (searchParams.toString()) {\r\n            var currentScript = document.currentScript || (function() {\r\n              var scripts = document.getElementsByTagName('script');\r\n              return scripts[scripts.length - 1];\r\n            })();\r\n            var iframe = currentScript.previousElementSibling;\r\n            if (iframe && iframe.tagName !== 'IFRAME') {\r\n              iframe = iframe.querySelector('iframe');\r\n            }\r\n            if (iframe && iframe.getAttribute('src')) {\r\n              try {\r\n                var iframeUrl = new URL(iframe.getAttribute('src'));\r\n                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les leviers existants pour les entreprises et \u00e9tablissements industriels.<\/p>","protected":false},"author":47,"featured_media":480574,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Fiscalit\u00e9 locale entreprise : base d\u2019imposition taxe fonci\u00e8re & CFE","_seopress_titles_desc":"Comprendre le calcul des bases d\u2019imposition de taxe fonci\u00e8re et de CFE, identifier les erreurs fr\u00e9quentes et d\u00e9couvrir les leviers existants pour les entreprises et \u00e9tablissements industriels.","_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 entreprise : base 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