{"id":480900,"date":"2026-06-17T12:28:45","date_gmt":"2026-06-17T10:28:45","guid":{"rendered":"https:\/\/group-gac.com\/?p=480900"},"modified":"2026-06-18T09:34:13","modified_gmt":"2026-06-18T07:34:13","slug":"recension-de-jurisprudence-rendue-par-les-tribunaux-administratifs-en-matiere-de-fiscalite-locale-janvier-et-fevrier-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/recension-de-jurisprudence-rendue-par-les-tribunaux-administratifs-en-matiere-de-fiscalite-locale-janvier-et-fevrier-2026\/","title":{"rendered":"Recension de jurisprudence rendue par les Tribunaux administratifs en mati\u00e8re de fiscalit\u00e9 locale : Janvier et F\u00e9vrier 2026"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"480900\" class=\"elementor elementor-480900\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" 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-e3f1c0f e-flex e-con-boxed e-con e-child\" data-id=\"e3f1c0f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4739bd4 e-con-full e-flex e-con e-child\" data-id=\"4739bd4\" 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-3fe6c6b elementor-widget elementor-widget-text-editor\" data-id=\"3fe6c6b\" 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>We invite our readers to discover the\u00a0<b>NEW UPDATE<\/b>\u00a0in our dedicated section:\u00a0<a title=\"Original URL: https:\/\/group-gac.com\/selection-jugements-tribunaux-administratifs\/. Click or press if you trust this link.\" href=\"https:\/\/group-gac.com\/en\/selection-of-administrative-court-rulings-2\/\" data-auth=\"NotApplicable\" data-linkindex=\"2\"><b>Selection of administrative court rulings<\/b>.<\/a> This edition incorporates the numerous decisions published during the months of\u00a0<b>Janvier et F\u00e9vrier 2026<\/b>These new features enrich the legal and tax analyses that are essential for professionals.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16cf30c elementor-widget elementor-widget-heading\" data-id=\"16cf30c\" 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\">Key points of this update<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5b12f4 elementor-widget elementor-widget-text-editor\" data-id=\"c5b12f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Number of judgments recorded:<\/strong> plus de 30.<\/p>\n<p><strong>Sources :<\/strong> decisions rendered by the Administrative Tribunals (AT) between January 1<sup>er<\/sup> janvier et le 28 f\u00e9vrier 2026.<\/p>\n<p><strong>Summary: <\/strong>la jurisprudence du d\u00e9but d\u2019ann\u00e9e 2026 confirme une approche particuli\u00e8rement exigeante du juge administratif en mati\u00e8re de preuve et de qualification fiscale des biens immobiliers.<\/p>\n<p>En mati\u00e8re d\u2019\u00e9tablissements industriels, les d\u00e9cisions portent principalement sur les conditions d\u2019application des exon\u00e9rations agricoles, la caract\u00e9risation du caract\u00e8re industriel des installations et la qualification des immobilisations sp\u00e9cifiquement adapt\u00e9es. Le juge adopte une lecture stricte des dispositifs d\u2019exon\u00e9ration et exige une d\u00e9monstration concr\u00e8te de la sp\u00e9cialisation des \u00e9quipements invoqu\u00e9s.<\/p>\n<p>S\u2019agissant des locaux professionnels, la jurisprudence met l\u2019accent sur la coh\u00e9rence des m\u00e9canismes issus de la r\u00e9vision des valeurs locatives, la d\u00e9termination des cat\u00e9gories d\u2019\u00e9valuation et l\u2019appr\u00e9ciation de la consistance r\u00e9elle des biens. Plusieurs jugements rappellent que l\u2019analyse doit \u00eatre men\u00e9e \u00e0 partir de l\u2019affectation effective du local et des caract\u00e9ristiques \u00e9conomiques objectives du bien.<\/p>\n<p>Enfin, en mati\u00e8re de locaux d\u2019habitation, les Tribunaux confirment leur attachement aux crit\u00e8res r\u00e9glementaires traditionnels de cat\u00e9gorisation et de correction des valeurs locatives. Les contestations fond\u00e9es sur des nuisances ou sur une pr\u00e9tendue d\u00e9gradation de l\u2019environnement ne prosp\u00e8rent qu\u2019\u00e0 la condition d\u2019\u00eatre \u00e9tay\u00e9es par des \u00e9l\u00e9ments particuli\u00e8rement probants.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d9f24 elementor-widget elementor-widget-heading\" data-id=\"26d9f24\" 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\">Industrial plants<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95b317e elementor-widget elementor-widget-heading\" data-id=\"95b317e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Exon\u00e9rations agricoles : une lecture stricte des conditions l\u00e9gales<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8d39f6 elementor-widget elementor-widget-text-editor\" data-id=\"f8d39f6\" 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 TA d\u2019Orl\u00e9ans (<a href=\"https:\/\/justice.pappers.fr\/decision\/c9ee35fd178a31b190beefdcad28cec7ff0945c8?q=Tribunal+administratif+d%E2%80%99Orl%C3%A9ans%2C+3%C3%A8me+Chambre%2C+30+janvier+2026%2C+2304604\">30 janvier 2026, n\u00b0\u00a02304604<\/a>) refuse \u00e0 une coop\u00e9rative agricole le b\u00e9n\u00e9fice des exon\u00e9rations pr\u00e9vues \u00e0 l\u2019article 1382, 6\u00b0 du CGI pour des b\u00e2timents mis \u00e0 disposition d\u2019une soci\u00e9t\u00e9 distincte charg\u00e9e de la vinification et du conditionnement des vins. Le Tribunal rel\u00e8ve \u00e9galement que les locaux servent \u00e0 la transformation de produits provenant de plusieurs coop\u00e9ratives et non exclusivement des adh\u00e9rents de la requ\u00e9rante.<\/p>\n<ul>\n<li><em>Cette d\u00e9cision illustre la rigueur avec laquelle le juge contr\u00f4le les conditions d\u2019application des exon\u00e9rations agricoles. La simple proximit\u00e9 \u00e9conomique entre une coop\u00e9rative et son sous-traitant ne suffit pas \u00e0 pr\u00e9server l\u2019exon\u00e9ration lorsque l\u2019exploitation des b\u00e2timents est confi\u00e9e \u00e0 une personne morale distincte. Le jugement confirme \u00e9galement que l\u2019exclusivit\u00e9 de l\u2019origine des produits demeure une condition d\u00e9terminante du dispositif.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-713e2e5 elementor-widget elementor-widget-heading\" data-id=\"713e2e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Qualification industrielle : l\u2019importance des moyens techniques demeure d\u00e9terminante<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c74bb37 elementor-widget elementor-widget-text-editor\" data-id=\"c74bb37\" 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>Dans la m\u00eame affaire, le TA d\u2019Orl\u00e9ans retient par ailleurs le caract\u00e8re industriel des installations viticoles exploit\u00e9es, compte tenu de l\u2019importance des \u00e9quipements techniques d\u00e9ploy\u00e9s (cuveries, syst\u00e8mes de thermor\u00e9gulation, lignes de conditionnement, \u00e9quipements automatis\u00e9s, etc.).<\/p><ul><li><em>Le jugement s\u2019inscrit dans la continuit\u00e9 de la jurisprudence du Conseil d\u2019Etat selon laquelle le caract\u00e8re industriel peut \u00eatre retenu lorsque les moyens techniques jouent un r\u00f4le pr\u00e9pond\u00e9rant dans l\u2019activit\u00e9 exerc\u00e9e et repr\u00e9sentent des investissements significatifs, y compris dans des secteurs traditionnellement rattach\u00e9s au monde agricole.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66f1055 elementor-widget elementor-widget-heading\" data-id=\"66f1055\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Immobilisations sp\u00e9cifiquement adapt\u00e9es : une exigence probatoire renforc\u00e9e<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b5f8cb elementor-widget elementor-widget-text-editor\" data-id=\"5b5f8cb\" 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 TA de Nantes (<a href=\"https:\/\/justice.pappers.fr\/decision\/bdf3a64ef34295441f4772a354b7f552fa52576b?q=Tribunal+administratif+de+Nantes%2C+4%C3%A8me+Chambre%2C+12+f%C3%A9vrier+2026%2C+2101856\">12 f\u00e9vrier 2026, n\u00b0\u00a02101856<\/a>) refuse d\u2019exclure de l\u2019assiette plusieurs immobilisations dont les seuls libell\u00e9s comptables renvoyaient \u00e0 des \u00e9quipements de contr\u00f4le d\u2019acc\u00e8s, de s\u00e9curisation ou d\u2019am\u00e9nagements g\u00e9n\u00e9raux du site. Faute d\u2019\u00e9l\u00e9ments d\u00e9montrant leur adaptation sp\u00e9cifique au processus industriel, ces biens demeurent imposables.<\/p>\n<ul>\n<li><em>Ce jugement rappelle que la charge de la preuve p\u00e8se int\u00e9gralement sur le contribuable. La seule d\u00e9nomination comptable d\u2019une immobilisation ne suffit pas : des \u00e9l\u00e9ments techniques, photographies ou descriptions fonctionnelles demeurent indispensables pour \u00e9tablir le caract\u00e8re sp\u00e9cifiquement adapt\u00e9 de l\u2019\u00e9quipement.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2656e9f elementor-widget elementor-widget-heading\" data-id=\"2656e9f\" 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\">Business premises<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc84560 elementor-widget elementor-widget-heading\" data-id=\"fc84560\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Consistance des locaux et pond\u00e9ration des surfaces : l\u2019usage effectif demeure d\u00e9terminant<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46fe1e9 elementor-widget elementor-widget-text-editor\" data-id=\"46fe1e9\" 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 d\u00e9cisions rappellent que la qualification des surfaces et leur prise en compte dans la valeur locative d\u00e9pendent avant tout de leur utilisation r\u00e9elle\u00a0: le TA de Melun (<a href=\"https:\/\/justice.pappers.fr\/decision\/6a86cc3db9dace6fb7c88900df6f05b08ebb725f?q=Tribunal+administratif+de+Melun%2C+11%C3%A8me+Chambre%2C+6+janvier+2026%2C+2206390\">6 janvier 2026, n\u00b0\u00a02206390<\/a>) refuse l\u2019application d\u2019un coefficient de pond\u00e9ration de 0,2 \u00e0 des surfaces utilis\u00e9es pour l\u2019activit\u00e9 principale d\u2019un site logistique de stockage et de manutention de v\u00e9hicules. Le TA de Limoges (<a href=\"https:\/\/justice.pappers.fr\/decision\/eefea1a853d2e871c8499b7c5274a0ce121c08e8?q=Tribunal+administratif+de+Limoges%2C+10+f%C3%A9vrier+2026%2C+2500034\">10 f\u00e9vrier 2026, n\u00b0\u00a02500034<\/a>) adopte une approche similaire en jugeant qu\u2019un b\u00e2timent de stockage, bien qu\u2019il pr\u00e9sente un faible potentiel commercial, conserve sa vocation principale de d\u00e9p\u00f4t couvert et doit \u00eatre int\u00e9gralement trait\u00e9 comme surface principale (P1). Enfin, le TA de Limoges (<a href=\"https:\/\/justice.pappers.fr\/decision\/3a83814bb122bec97bb4df3f25e04642269e1257?q=Tribunal+administratif+de+Limoges%2C+1%C3%A8re+Chambre%2C+5+f%C3%A9vrier+2026%2C+2401092\">5 f\u00e9vrier 2026, n\u00b0\u00a02401092<\/a>) admet partiellement la demande d\u2019un contribuable en excluant de l\u2019assiette de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties des parcelles qui n\u2019\u00e9taient plus effectivement exploit\u00e9es au 1<sup>er<\/sup> janvier de l\u2019ann\u00e9e d\u2019imposition, tout en maintenant l\u2019imposition de la partie demeurant utilis\u00e9e pour l\u2019activit\u00e9 professionnelle.<\/p>\n<ul>\n<li><em>Ces d\u00e9cisions illustrent la pr\u00e9\u00e9minence de l\u2019usage r\u00e9el du bien sur les appr\u00e9ciations subjectives relatives \u00e0 son int\u00e9r\u00eat \u00e9conomique ou \u00e0 son potentiel commercial. Le juge s\u2019attache avant tout \u00e0 la fonction effectivement exerc\u00e9e au sein du local ou du terrain concern\u00e9 et exige, pour toute remise en cause de l\u2019\u00e9valuation retenue, des \u00e9l\u00e9ments mat\u00e9riels pr\u00e9cis d\u00e9montrant une \u00e9volution de cette affectation.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9fd3ac elementor-widget elementor-widget-heading\" data-id=\"b9fd3ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Classement cat\u00e9goriel : une approche fond\u00e9e sur la destination principale des locaux<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e905fd elementor-widget elementor-widget-text-editor\" data-id=\"3e905fd\" 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>Deux jugements confirment la rigueur du juge dans le contr\u00f4le des cat\u00e9gories d\u2019\u00e9valuation\u00a0: le TA de Cergy-Pontoise (<a href=\"https:\/\/justice.pappers.fr\/decision\/14aa252059210f98a9a0a3cf21cb9db8d2971289?q=Tribunal+administratif+de+Cergy-Pontoise%2C+2%C3%A8me+Chambre%2C+13+janvier+2026%2C+2411858\">13 janvier 2026, n\u00b0\u00a02411858<\/a>) valide le classement d\u2019un institut th\u00e9rapeutique \u00e9ducatif et p\u00e9dagogique dans la cat\u00e9gorie des \u00e9tablissements m\u00e9dico-sociaux plut\u00f4t que dans celle des \u00e9tablissements d\u2019enseignement, en retenant la nature des missions exerc\u00e9es et le public accueilli. Dans le m\u00eame esprit, le TA de Toulon (<a href=\"https:\/\/justice.pappers.fr\/decision\/a0e5a2b5cda51ff959f809c21cacd068b35e6b69?q=Tribunal+administratif+de+Toulon%2C+4%C3%A8me+Chambre%2C+27+janvier+2026%2C+2303812\">27 janvier 2026, n\u00b0\u00a02303812<\/a>) juge qu\u2019un terrain utilis\u00e9 pour l\u2019exposition et la vente de v\u00e9hicules rel\u00e8ve d\u2019une cat\u00e9gorie commerciale ouverte au public et non de celle des d\u00e9p\u00f4ts \u00e0 ciel ouvert, malgr\u00e9 les arguments du contribuable tir\u00e9s de l\u2019existence d\u2019autres espaces de vente.<\/p>\n<ul>\n<li><em>La jurisprudence confirme que le classement doit \u00eatre d\u00e9termin\u00e9 \u00e0 partir de la destination \u00e9conomique dominante du bien. Les d\u00e9nominations utilis\u00e9es par l\u2019exploitant, les activit\u00e9s accessoires ou certaines caract\u00e9ristiques secondaires du local ne sauraient pr\u00e9valoir sur l\u2019analyse concr\u00e8te de son utilisation effective.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dcab6c elementor-widget elementor-widget-heading\" data-id=\"5dcab6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">M\u00e9thodes d\u2019\u00e9valuation et termes de comparaison : l\u2019Administration doit justifier les correctifs appliqu\u00e9s<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5b005 elementor-widget elementor-widget-text-editor\" data-id=\"6d5b005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Paris TA (<a href=\"https:\/\/justice.pappers.fr\/decision\/63bdafd4e2f57d5ac1689b61feb120ec9288d3ae?q=Tribunal+administratif+de+Paris%2C+1%C3%A8re+Chambre%2C+20+janvier+2026%2C+2304340\">20 janvier 2026, n\u00b0\u00a02304340<\/a>) refuse l\u2019application d\u2019une majoration de 30 % de la valeur locative d\u2019un cin\u00e9ma par rapport au local-type retenu comme terme de comparaison, faute pour l\u2019administration d\u2019avoir d\u00e9montr\u00e9 la pertinence de cet ajustement.<\/p>\n<ul>\n<li><em>Cette solution rappelle que si le juge admet traditionnellement une certaine souplesse dans le choix des termes de comparaison, les ajustements appliqu\u00e9s \u00e0 ceux-ci doivent \u00eatre objectivement justifi\u00e9s. A d\u00e9faut d\u2019\u00e9l\u00e9ments concrets \u00e9tablissant une diff\u00e9rence r\u00e9elle de situation ou de caract\u00e9ristiques, aucun correctif ne peut \u00eatre retenu.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2224552 elementor-widget elementor-widget-heading\" data-id=\"2224552\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">R\u00e9vision des valeurs locatives : pr\u00e9cisions sur les m\u00e9canismes correcteurs<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aef81b elementor-widget elementor-widget-text-editor\" data-id=\"8aef81b\" 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>Deux d\u00e9cisions apportent des \u00e9clairages int\u00e9ressants sur les cons\u00e9quences de la r\u00e9vision des valeurs locatives des locaux professionnels\u00a0: conform\u00e9ment \u00e0 la jurisprudence <em>soci\u00e9t\u00e9 Immobili\u00e8re Carrefour <\/em>and<em> soci\u00e9t\u00e9 Leroy Merlin <\/em>(V. CE, 13 novembre 2023, n<sup>bones<\/sup>\u00a0474 735, 474\u00a0736 et 474 757), le TA de Cergy-Pontoise (<a href=\"https:\/\/justice.pappers.fr\/decision\/0c0a610ca479520bf6daf77f97fb2495fee9fa7d?q=Tribunal+administratif+de+Cergy-Pontoise%2C+2%C3%A8me+Chambre%2C+13+janvier+2026%2C+2304828\">13 janvier 2026, n\u00b0\u00a02304828<\/a>) juge que le calcul du planchonnement pr\u00e9vu \u00e0 l\u2019article 1518 A <em>quinquies<\/em> du CGI doit \u00eatre effectu\u00e9 \u00e0 partir de la valeur locative applicable au titre de l\u2019ann\u00e9e concern\u00e9e, en tenant compte notamment des \u00e9ventuelles \u00e9volutions du coefficient de localisation. A l\u2019inverse, le TA\u00a0de Paris (<a href=\"https:\/\/justice.pappers.fr\/decision\/73fe286fea2284ee354f76ffa258c29b752ac330?q=Tribunal+administratif+de+Paris%2C+1%C3%A8re+Chambre%2C+25+f%C3%A9vrier+2026%2C+2415635\">25 f\u00e9vrier 2026, n\u00b0\u00a02415635<\/a>) refuse le b\u00e9n\u00e9fice des m\u00e9canismes de planchonnement et de lissage en pr\u00e9sence d\u2019un changement de consistance post\u00e9rieur au 1<sup>er<\/sup>\u00a0janvier 2017 r\u00e9sultant de la r\u00e9union de plusieurs locaux pr\u00e9existants.<\/p>\n<ul>\n<li><em>Ces d\u00e9cisions illustrent le double mouvement observ\u00e9 depuis plusieurs ann\u00e9es : d\u2019un c\u00f4t\u00e9, le juge veille \u00e0 la correcte application des dispositifs att\u00e9nuateurs institu\u00e9s lors de la r\u00e9vision ; de l\u2019autre, il interpr\u00e8te strictement les conditions permettant d\u2019en b\u00e9n\u00e9ficier, toute modification constitutive d\u2019un changement de consistance au sens de l\u2019article 1517 du CGI \u00e9tant susceptible d\u2019entra\u00eener leur exclusion.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16b01f1 elementor-widget elementor-widget-heading\" data-id=\"16b01f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Activit\u00e9s de service public ou d\u2019utilit\u00e9 g\u00e9n\u00e9rale : une appr\u00e9ciation concr\u00e8te de l\u2019int\u00e9r\u00eat collectif<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-096e38e elementor-widget elementor-widget-text-editor\" data-id=\"096e38e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Administrative Court of Cergy-Pontoise (<a href=\"https:\/\/justice.pappers.fr\/decision\/d0980a454c403eede30646aff769a4ca5e865986?q=Tribunal+administratif+de+Cergy-Pontoise%2C+5%C3%A8me+Chambre%2C+5+f%C3%A9vrier+2026%2C+2304831\">5 f\u00e9vrier 2026, n\u00b0\u00a02304831<\/a>) reconna\u00eet le b\u00e9n\u00e9fice de la r\u00e9duction de moiti\u00e9 de valeur locative pr\u00e9vue par les dispositions du troisi\u00e8me alin\u00e9a du A du III de l\u2019article 1498 du CGI pour les immeubles composant un parc des expositions accueillant salons, foires et manifestations ouvertes au public. Le Tribunal estime que les activit\u00e9s exerc\u00e9es pr\u00e9sentent un int\u00e9r\u00eat culturel, \u00e9ducatif, \u00e9conomique ou sportif suffisant pour caract\u00e9riser une activit\u00e9 d\u2019utilit\u00e9 g\u00e9n\u00e9rale, alors m\u00eame qu\u2019elles sont exploit\u00e9es dans un cadre commercial.<\/p>\n<ul>\n<li><em>Ce jugement s\u2019inscrit dans le prolongement direct de la jurisprudence du Conseil d\u2019Etat rendue \u00e0 propos du m\u00eame parc des expositions (CE, 29 novembre 2023, n\u00b0\u00a0469\u00a0920, <\/em>soci\u00e9t\u00e9 d\u2019exploitation du parc des expositions de la ville de Paris<em>). Il confirme l\u2019approche pragmatique retenue par le juge administratif en mati\u00e8re d\u2019utilit\u00e9 g\u00e9n\u00e9rale\u00a0: l\u2019existence d\u2019une exploitation commerciale ne fait pas obstacle au b\u00e9n\u00e9fice du dispositif d\u00e8s lors que l\u2019activit\u00e9 conserve une contribution significative \u00e0 l\u2019int\u00e9r\u00eat collectif. La port\u00e9e du jugement r\u00e9side ainsi moins dans l\u2019affirmation d\u2019un principe nouveau que dans la confirmation de sa mise en \u0153uvre au niveau des juges du fond.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-109562d elementor-widget elementor-widget-heading\" data-id=\"109562d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Immeubles en travaux : confirmation d\u2019une appr\u00e9ciation restrictive de la perte du caract\u00e8re b\u00e2ti<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e70ebc6 elementor-widget elementor-widget-text-editor\" data-id=\"e70ebc6\" 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>Deux d\u00e9cisions rendues par le TA de Paris s\u2019inscrivent dans la continuit\u00e9 d\u2019une jurisprudence d\u00e9sormais bien \u00e9tablie\u00a0: dans un premier jugement (<a href=\"https:\/\/justice.pappers.fr\/decision\/fed87e226e0e0843bd124818409dfec02404a22c?q=Tribunal+administratif+de+Paris%2C+1%C3%A8re+Chambre%2C+3+f%C3%A9vrier+2026%2C+2312843\">3 f\u00e9vrier 2026, n\u00b0\u00a02312843<\/a>), le Tribunal consid\u00e8re qu\u2019un h\u00f4tel faisant l\u2019objet d\u2019une restructuration lourde de plusieurs dizaines de millions d\u2019euros conserve n\u00e9anmoins son caract\u00e8re de propri\u00e9t\u00e9 b\u00e2tie. Dans un second jugement (<a href=\"https:\/\/justice.pappers.fr\/decision\/341f2986bb3e0d2a48ee29aef22675cfafd7b561?q=Tribunal+administratif+de+Paris%2C+2%C3%A8me+Chambre%2C+27+f%C3%A9vrier+2026%2C+2317329\">27 f\u00e9vrier 2026, n\u00b0\u00a02317329<\/a>), il juge qu\u2019un ensemble immobilier de bureaux et commerces demeure imposable malgr\u00e9 des travaux affectant certains \u00e9l\u00e9ments porteurs, d\u00e8s lors que les structures essentielles de l\u2019immeuble subsistent. Le Tribunal \u00e9carte \u00e9galement la demande tendant \u00e0 un reclassement temporaire des locaux dans une autre cat\u00e9gorie pendant la dur\u00e9e du chantier.<\/p>\n<ul>\n<li><em>Ces d\u00e9cisions confirment la position constante du juge administratif : seule une atteinte particuli\u00e8rement importante au gros \u0153uvre, rendant l\u2019immeuble impropre \u00e0 toute utilisation dans son ensemble, est susceptible de faire dispara\u00eetre temporairement le caract\u00e8re b\u00e2ti du bien. L\u2019importance financi\u00e8re des travaux ou l\u2019inutilisation temporaire des locaux ne suffisent pas, \u00e0 elles seules, \u00e0 justifier une d\u00e9charge d\u2019imposition ou une modification de cat\u00e9gorie.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8d5fa6 elementor-widget elementor-widget-heading\" data-id=\"d8d5fa6\" 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\">Residential premises<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbf4930 elementor-widget elementor-widget-heading\" data-id=\"dbf4930\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Distinction entre locaux d\u2019habitation et locaux commerciaux : la location meubl\u00e9e ne suffit pas<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5172bfe elementor-widget elementor-widget-text-editor\" data-id=\"5172bfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Nice TA (<a href=\"https:\/\/justice.pappers.fr\/decision\/4dee1dc974becbe89fa6d242aec524a9f6779954?q=Tribunal+administratif+de+Nice%2C+15+janvier+2026%2C+2303613\">15 janvier 2026, n\u00b0\u00a02303613<\/a>) rappelle que les locaux destin\u00e9s au logement ne doivent \u00eatre \u00e9valu\u00e9s selon les r\u00e8gles applicables aux locaux commerciaux que lorsque l\u2019activit\u00e9 d\u2019h\u00e9bergement s\u2019accompagne d\u2019importantes prestations para-h\u00f4teli\u00e8res. En l\u2019esp\u00e8ce, la simple location meubl\u00e9e d\u2019un logement ne permet pas, \u00e0 elle seule, de caract\u00e9riser une affectation commerciale, faute notamment de gestion unique de l\u2019\u00e9tablissement ou de prestations para-h\u00f4teli\u00e8res suffisamment significatives.<\/p>\n<ul>\n<li><em>Ce jugement apporte une pr\u00e9cision utile sur la fronti\u00e8re entre les locaux d\u2019habitation et les locaux professionnels. Le juge retient une approche fonctionnelle : la destination locative ou meubl\u00e9e du bien ne suffit pas \u00e0 modifier son r\u00e9gime d\u2019\u00e9valuation. Seule une v\u00e9ritable exploitation para-h\u00f4teli\u00e8re, structur\u00e9e et assortie de prestations significatives, permet de basculer vers l\u2019article 1498 du CGI.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f05767a elementor-widget elementor-widget-heading\" data-id=\"f05767a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Cat\u00e9gorisation et local de r\u00e9f\u00e9rence : primaut\u00e9 des caract\u00e9ristiques objectives du bien<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0ec5b3 elementor-widget elementor-widget-text-editor\" data-id=\"a0ec5b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Nice TA (<a href=\"https:\/\/justice.pappers.fr\/decision\/d5037b60b0711f05120ec8dfe951f924d8b454d9?q=Tribunal+administratif+de+Nice%2C+15+janvier+2026%2C+2502525\">15 janvier 2026, n\u00b0\u00a02502525<\/a>) valide le classement d\u2019un appartement en cat\u00e9gorie 4, en tenant compte du standing \u00e9lev\u00e9 de la r\u00e9sidence, de la qualit\u00e9 architecturale de l\u2019immeuble, des mat\u00e9riaux employ\u00e9s, de l\u2019\u00e9tat des parties communes et de la configuration int\u00e9rieure du logement. Le Tribunal \u00e9carte le local de r\u00e9f\u00e9rence propos\u00e9 par le contribuable, situ\u00e9 dans une r\u00e9sidence de standing inf\u00e9rieur, et confirme \u00e9galement les coefficients retenus par l\u2019Administration.<\/p>\n<ul>\n<li><em>Le juge confirme que la cat\u00e9gorisation des locaux d\u2019habitation repose sur une appr\u00e9ciation concr\u00e8te mais objective des caract\u00e9ristiques intrins\u00e8ques du bien. Les comparaisons propos\u00e9es par le contribuable ne sont op\u00e9rantes que si elles portent sur des locaux r\u00e9ellement similaires, tant par leur situation que par leur qualit\u00e9 architecturale et leur standing.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9353b49 elementor-widget elementor-widget-heading\" data-id=\"9353b49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Coefficients de situation et changement d\u2019environnement : exigence d\u2019une d\u00e9monstration probante<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa4d055 elementor-widget elementor-widget-text-editor\" data-id=\"fa4d055\" 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>Deux d\u00e9cisions illustrent la rigueur du juge dans l\u2019appr\u00e9ciation des nuisances invoqu\u00e9es\u00a0: dans le jugement pr\u00e9cit\u00e9 du TA de Nice (<a href=\"https:\/\/justice.pappers.fr\/decision\/d5037b60b0711f05120ec8dfe951f924d8b454d9?q=Tribunal+administratif+de+Nice%2C+15+janvier+2026%2C+2502525\">15 janvier 2026, n\u00b0\u00a02502525<\/a>, pr\u00e9cit\u00e9), le Tribunal refuse d\u2019appliquer un coefficient de situation particuli\u00e8re d\u00e9favorable, en relevant que les avantages du logement \u2013 notamment son environnement arbor\u00e9, sa vue et son acc\u00e8s imm\u00e9diat \u00e0 la plage \u2013 l\u2019emportent sur les inconv\u00e9nients all\u00e9gu\u00e9s. De m\u00eame, le TA de Paris (<a href=\"https:\/\/justice.pappers.fr\/decision\/e792e50a8578dc8510ea3b69c3c4f733509ec45d?q=Tribunal+administratif+de+Paris%2C+1%C3%A8re+Chambre%2C+25+f%C3%A9vrier+2026%2C+2403349\">25 f\u00e9vrier 2026, n\u00b0\u00a02403349<\/a>) rejette une demande de r\u00e9duction de taxe fonci\u00e8re fond\u00e9e sur la d\u00e9gradation suppos\u00e9e de l\u2019environnement de l\u2019immeuble, les photographies produites, non dat\u00e9es, ne permettant pas d\u2019\u00e9tablir un changement d\u2019environnement au sens de l\u2019article 1517 du CGI.<\/p>\n<ul>\n<li><em>Ces solutions s\u2019inscrivent dans une ligne jurisprudentielle constante : les coefficients de situation et les changements d\u2019environnement ne peuvent \u00eatre remis en cause sur la base d\u2019all\u00e9gations g\u00e9n\u00e9rales ou d\u2019\u00e9l\u00e9ments insuffisamment dat\u00e9s. Le contribuable doit \u00e9tablir de mani\u00e8re pr\u00e9cise, objective et contemporaine du fait g\u00e9n\u00e9rateur l\u2019existence de nuisances significatives ayant une incidence r\u00e9elle sur la valeur locative du bien.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54dc677 e-con-full e-flex e-con e-parent\" data-id=\"54dc677\" 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-1aa98bc elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"1aa98bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tWould you like to discuss this point with one of our local tax experts?\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-md\" href=\"https:\/\/calendly.com\/expertsgac-\/analysons-votre-situation-fiscale\">\n\t\t\t\t\t\tContact us!\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36850bc e-flex e-con-boxed e-con e-parent\" data-id=\"36850bc\" 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-04de4fc elementor-widget elementor-widget-spacer\" data-id=\"04de4fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d262a84 elementor-widget elementor-widget-heading\" data-id=\"d262a84\" 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\">Article written by: <\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2c980b e-con-full e-flex e-con e-child\" data-id=\"a2c980b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-007319c e-con-full e-flex e-con e-child\" data-id=\"007319c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3e1e501 e-con-full e-flex e-con e-child\" data-id=\"3e1e501\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6cb0b9 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"f6cb0b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"240\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Clement-CARRAY-240x300.png\" class=\"attachment-medium size-medium wp-image-332490\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Clement-CARRAY-240x300.png 240w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Clement-CARRAY-10x12.png 10w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Clement-CARRAY.png 704w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0c9d3b8 e-con-full e-flex e-con e-child\" data-id=\"0c9d3b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75237f1 elementor-widget elementor-widget-heading\" data-id=\"75237f1\" 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\">Cl\u00e9ment CARRAY - <span>Local tax expert at G.A.C. Group<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa0b4c elementor-widget elementor-widget-heading\" data-id=\"1aa0b4c\" 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\">A senior local tax consultant since 2009, Cl\u00e9ment draws on his solid expertise to handle more than 100 assignments per year. He advises his clients on tax optimization and helps them implement appropriate measures.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-418ba62 e-flex e-con-boxed e-con e-parent\" data-id=\"418ba62\" 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-d166568 elementor-widget elementor-widget-spacer\" data-id=\"d166568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-209c6c2 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"209c6c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/accompagnement-1030x579.png);\" role=\"img\" aria-label=\"support\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 202.9 233\"><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path d=\"M90.4,128.9l-.2-32.4.2-64.2L146.3,0,202,31.9V97.8l-27.1,15-21.6-12.5,27.6-15.2.1-39.9L146.4,25.3l-34.6,20-.1,39.9.1,31Z\" style=\"fill:#3687c4\"><\/path><path d=\"M119.2,88l28.2,16.1,55.5,32.3v64.5L147.3,233l-57-32.9V168.4l21.9-12.6-.4,32.5,34.5,20,34.5-20v-40l-34.5-20-26.9-15.4Z\" style=\"fill:#959dab\"><\/path><path d=\"M139.8,132.4l-28,16.4L56.1,180.7.2,148.5,0,84.3,57,51.4,84.1,67.7V92.8L56.6,77.1,22,97.2v38.5l34.6,20,34.6-19.9L118,120.2Z\" style=\"fill:#232954\"><\/path><path d=\"M162.6,95.2l21.7,12.4-9.3,5.2-21.6-12.6Z\" style=\"fill:#2a6cad\"><\/path><path d=\"M90.3,168.4l21.9-12.7-.2,11.9L90.3,179.1Z\" style=\"fill:#6f767f\"><\/path><path d=\"M73.8,86.7V61.4l10.4,6.3v25Z\" style=\"fill:#14162d\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p align=\"align\">Our tax consultants offer support throughout your real 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class=\"elementor-heading-title elementor-size-default\">Newsletter<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-0000ede e-con-full e-flex e-con e-child\" data-id=\"0000ede\" 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-27ffe01 elementor-widget elementor-widget-heading\" data-id=\"27ffe01\" 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\">Keep up to date with the latest local tax news.<br>Subscribe to our newsletter.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0a617 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9d0a617\" data-element_type=\"widget\" data-e-type=\"widget\" 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Principes d&rsquo;\u00e9valuation, exon\u00e9rations (CGI 1382, 11\u00b0), et garanties proc\u00e9durales pour s\u00e9curiser vos imp\u00f4ts.<\/p>","protected":false},"author":52,"featured_media":290699,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Fiscalit\u00e9 locale : jurisprudence TA (Janvier\/F\u00e9vrier 2026)","_seopress_titles_desc":"Analyse de plus de 80 jugements TA (Janvier\/F\u00e9vrier 2026) sur la fiscalit\u00e9 locale. Principes d'\u00e9valuation, exon\u00e9rations (CGI 1382, 11\u00b0), et garanties proc\u00e9durales pour s\u00e9curiser vos imp\u00f4ts.","_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 : jurisprudence TA (Janvier\/F\u00e9vrier 2026)","_seopress_social_fb_desc":"Analyse de plus de 80 jugements TA (Janvier\/F\u00e9vrier 2026) sur la fiscalit\u00e9 locale. Principes d'\u00e9valuation, exon\u00e9rations (CGI 1382, 11\u00b0), et garanties proc\u00e9durales pour s\u00e9curiser vos imp\u00f4ts.","_seopress_social_fb_img":"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/12\/TA.png","_seopress_social_fb_img_attachment_id":290699,"_seopress_social_fb_img_width":1920,"_seopress_social_fb_img_height":1080,"_seopress_social_twitter_title":"Fiscalit\u00e9 locale : jurisprudence TA (Janvier\/F\u00e9vrier 2026)","_seopress_social_twitter_desc":"Analyse de plus de 80 jugements TA (Janvier\/F\u00e9vrier 2026) sur la fiscalit\u00e9 locale. 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