{"id":485999,"date":"2026-08-12T17:43:05","date_gmt":"2026-08-12T15:43:05","guid":{"rendered":"https:\/\/group-gac.com\/?p=485999"},"modified":"2026-08-12T17:52:24","modified_gmt":"2026-08-12T15:52:24","slug":"webinar-jurisprudence-fiscalite-locale-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/webinar-jurisprudence-fiscalite-locale-2026\/","title":{"rendered":"Fiscalit\u00e9 locale : que retenir des jurisprudences de janvier \u00e0 avril 2026 ?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"485999\" class=\"elementor elementor-485999\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0e13e8 e-con-full e-flex e-con e-child\" data-id=\"b0e13e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-81fce28 e-con-full e-flex e-con e-child\" data-id=\"81fce28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ee233fc e-con-full e-flex e-con e-child\" data-id=\"ee233fc\" data-element_type=\"container\" data-e-type=\"container\">\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\">Why take part in this webinar?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-883a31d elementor-widget elementor-widget-text-editor\" data-id=\"883a31d\" 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 d\u00e9cisions rendues par les Tribunaux administratifs constituent une source essentielle pour comprendre comment les r\u00e8gles de fiscalit\u00e9 locale sont appliqu\u00e9es en pratique.<\/p>\n<p>Qualification d\u2019un \u00e9tablissement, traitement d\u2019une immobilisation, classement d\u2019un local, pond\u00e9ration des surfaces ou encore cons\u00e9quences de travaux importants : derri\u00e8re chaque d\u00e9cision se trouvent des situations que les entreprises peuvent rencontrer directement dans la gestion de leur taxe fonci\u00e8re et de leur CFE.<\/p>\n<p>Pour cette revue de jurisprudence, les experts de G.A.C. Group ont s\u00e9lectionn\u00e9 les d\u00e9cisions les plus significatives rendues au cours des quatre premiers mois de 2026 afin d\u2019en d\u00e9gager les principaux enseignements op\u00e9rationnels.<\/p>\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-dd07215 e-con-full e-transform e-transform e-flex e-con e-child\" data-id=\"dd07215\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23f29bc elementor-widget elementor-widget-heading\" data-id=\"23f29bc\" 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\">Register for the webinar<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca35aa3 elementor-widget elementor-widget-heading\" data-id=\"ca35aa3\" 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\">Fiscalit\u00e9 locale : que retenir des jurisprudences de janvier \u00e0 avril 2026 ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a0060d elementor-widget elementor-widget-text-editor\" data-id=\"5a0060d\" 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>\ud83d\udcc5 <strong>Jeudi 24 septembre 2026<\/strong><br \/>\ud83d\udd5a <strong>De 11h \u00e0 12h<\/strong><br \/>\ud83d\udcbb <strong>Free Webinar<\/strong><br \/>\u25b6 <strong>Replay available for all registrants<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d836eee elementor-widget elementor-widget-html\" data-id=\"d836eee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"openPopup1()\" style=\"background-color:#3687C4;color:#FFFFFF;font-family:'DM Sans',Arial,sans-serif;font-size:15px;font-weight:600;letter-spacing:0.06em;border:none;padding:14px 32px;border-radius:10px;cursor:pointer;\">\r\n  I want to register\r\n<\/button>\r\n<script>\r\nfunction openPopup1() {\r\n  \/\/ Supprimer l'overlay s'il existe d\u00e9j\u00e0\r\n  var existing = document.getElementById('popup-overlay-1');\r\n  if (existing) existing.remove();\r\n  \/\/ Cr\u00e9er et injecter directement dans <body>\r\n  var overlay = document.createElement('div');\r\n  overlay.id = 'popup-overlay-1';\r\n  overlay.style.cssText = 'position:fixed;inset:0;background:rgba(0,0,0,0.55);z-index:99999;display:flex;align-items:center;justify-content:center;';\r\n  overlay.innerHTML = `\r\n    <div style=\"background:#fff;border-radius:12px;width:90%;max-width:860px;height:80vh;display:flex;flex-direction:column;overflow:hidden;\">\r\n      <div style=\"display:flex;justify-content:space-between;align-items:center;padding:12px 16px;border-bottom:1px solid #eee;\">\r\n        <span style=\"font-family:'DM Sans',Arial,sans-serif;font-weight:500;color:#3687C4;\">R\u00e9server ma place<\/span>\r\n        <button onclick=\"document.getElementById('popup-overlay-1').remove()\" style=\"background:none;border:none;font-size:20px;cursor:pointer;color:#232954;\">&times;<\/button>\r\n      <\/div>\r\n      <iframe src=\"https:\/\/webikeo.fr\/1775406\/form?webinar=100080488\" style=\"flex:1;border:none;width:100%;\" loading=\"lazy\"><\/iframe>\r\n    <\/div>\r\n  `;\r\n  overlay.addEventListener('click', function(e) {\r\n    if (e.target === overlay) overlay.remove();\r\n  });\r\n  document.body.appendChild(overlay);\r\n}\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<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-c19cdfd elementor-widget elementor-widget-heading\" data-id=\"c19cdfd\" 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\">This webinar will help you :<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd07129 e-con-full e-grid e-con e-child\" data-id=\"bd07129\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9d49626 e-con-full e-transform e-flex e-con e-child\" data-id=\"9d49626\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-324653a elementor-widget elementor-widget-text-editor\" data-id=\"324653a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"pourquoi-card\">\n<div class=\"pourquoi-desc\">\n<div class=\"objectif-item\">\n<p><strong>Comprendre les crit\u00e8res retenus par les juges<\/strong> sur plusieurs probl\u00e9matiques cl\u00e9s de fiscalit\u00e9 locale ;<\/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<div class=\"elementor-element elementor-element-0608fd4 e-con-full e-transform e-flex e-con e-child\" data-id=\"0608fd4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7dd7b3 elementor-widget elementor-widget-text-editor\" data-id=\"c7dd7b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"pourquoi-card\">\n<div class=\"pourquoi-desc\">\n<div class=\"objectif-item\">\n<p><strong>Identifier les principaux points de vigilance<\/strong> concernant vos \u00e9tablissements et vos locaux ;<\/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<div class=\"elementor-element elementor-element-648e3f6 e-con-full e-transform e-flex e-con e-child\" data-id=\"648e3f6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64c5057 elementor-widget elementor-widget-text-editor\" data-id=\"64c5057\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"pourquoi-card\">\n<div class=\"pourquoi-desc\">\n<div class=\"objectif-item\">\n<p><strong>Rep\u00e9rer les situations susceptibles d\u2019avoir une incidence sur vos bases de taxe fonci\u00e8re et de CFE<\/strong> ;<\/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<div class=\"elementor-element elementor-element-b71362c e-con-full e-transform e-flex e-con e-child\" data-id=\"b71362c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b95714 elementor-widget elementor-widget-text-editor\" data-id=\"0b95714\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"pourquoi-card\">\n<div class=\"pourquoi-desc\">\n<div class=\"objectif-item\">\n<p><strong>Mieux documenter vos positions fiscales<\/strong> gr\u00e2ce aux enseignements tir\u00e9s des d\u00e9cisions analys\u00e9es.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dea7696 e-flex e-con-boxed e-con e-parent\" data-id=\"dea7696\" 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-09bbc9b e-con-full e-flex e-con e-child\" data-id=\"09bbc9b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-460cf8a elementor-widget elementor-widget-heading\" data-id=\"460cf8a\" 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\">Why take part in this webinar?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03a0c24 e-con-full e-flex e-con e-child\" data-id=\"03a0c24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9aaceea e-con-full e-flex e-con e-child\" data-id=\"9aaceea\" 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-2e94815 elementor-widget elementor-widget-heading\" data-id=\"2e94815\" 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 : comment appr\u00e9cier la qualification ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2e6be7 e-con-full e-flex e-con e-child\" data-id=\"a2e6be7\" 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-1c861fb elementor-widget elementor-widget-text-editor\" data-id=\"1c861fb\" 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=\"chapitre\">\n<div class=\"ch-body\">\n<p>Deux d\u00e9cisions portant sur des activit\u00e9s de traitement de d\u00e9chets aboutissent \u00e0 des conclusions diff\u00e9rentes sur la qualification industrielle.<\/p>\n<p>Ces jurisprudences permettent de revenir sur les crit\u00e8res r\u00e9ellement d\u00e9terminants : importance des moyens techniques, r\u00f4le jou\u00e9 dans l\u2019activit\u00e9, process mis en \u0153uvre et utilisation concr\u00e8te du site.<\/p>\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>\n\t\t<div class=\"elementor-element elementor-element-6562240 e-con-full e-flex e-con e-child\" data-id=\"6562240\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ac580fe e-con-full e-flex e-con e-child\" data-id=\"ac580fe\" 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-2d66da5 elementor-widget elementor-widget-heading\" data-id=\"2d66da5\" 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\">Immobilisations : quels biens doivent r\u00e9ellement entrer dans les bases ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d82d641 e-con-full e-flex e-con e-child\" data-id=\"d82d641\" 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-2db5d71 elementor-widget elementor-widget-text-editor\" data-id=\"2db5d71\" 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=\"chapitre\">\n<div class=\"ch-body\">\n<p>Toutes les immobilisations pr\u00e9sentes dans un \u00e9tablissement industriel ne sont pas n\u00e9cessairement imposables.<\/p>\n<p>\u00c0 travers plusieurs d\u00e9cisions r\u00e9centes, les intervenants reviendront sur les crit\u00e8res permettant d\u2019appr\u00e9cier le caract\u00e8re imposable d\u2019un bien et sur l\u2019importance de confronter les donn\u00e9es comptables \u00e0 la r\u00e9alit\u00e9 physique du site.<\/p>\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>\n\t\t<div class=\"elementor-element elementor-element-18ee06d e-con-full e-flex e-con e-child\" data-id=\"18ee06d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34ee3f1 e-con-full e-flex e-con e-child\" data-id=\"34ee3f1\" 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-bcb5219 elementor-widget elementor-widget-heading\" data-id=\"bcb5219\" 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\">\u00c9quipements sp\u00e9cifiquement adapt\u00e9s : quelles possibilit\u00e9s d\u2019exon\u00e9ration ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb34a8d e-con-full e-flex e-con e-child\" data-id=\"fb34a8d\" 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-77a8988 elementor-widget elementor-widget-text-editor\" data-id=\"77a8988\" 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=\"chapitre\">\n<div class=\"ch-body\">\n<p>Installations de s\u00e9curit\u00e9-incendie, traitement de l\u2019air, cl\u00f4tures ou \u00e9quipements techniques : plusieurs d\u00e9cisions rendues d\u00e9but 2026 apportent de nouveaux \u00e9clairages sur la notion de biens sp\u00e9cifiquement adapt\u00e9s aux activit\u00e9s exerc\u00e9es dans un \u00e9tablissement industriel.<\/p>\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>\n\t\t<div class=\"elementor-element elementor-element-6c38509 e-con-full e-flex e-con e-child\" data-id=\"6c38509\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-db5e0ff e-con-full e-flex e-con e-child\" data-id=\"db5e0ff\" 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-d9e3d7a elementor-widget elementor-widget-heading\" data-id=\"d9e3d7a\" 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\">Cession d\u2019un site industriel : quand l\u2019article 1518 B du CGI s\u2019applique-t-il ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f702973 e-con-full e-flex e-con e-child\" data-id=\"f702973\" 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-377cb31 elementor-widget elementor-widget-text-editor\" data-id=\"377cb31\" 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=\"chapitre\">\n<div class=\"ch-body\">\n<p>La continuit\u00e9 d\u2019une activit\u00e9 dans les m\u00eames locaux ne suffit pas n\u00e9cessairement \u00e0 caract\u00e9riser une cession d\u2019\u00e9tablissement.<\/p>\n<p>Une d\u00e9cision rendue en avril 2026 permettra de revenir sur les conditions d\u2019application du m\u00e9canisme de valeur locative plancher et sur les points de vigilance en cas d\u2019acquisition ou de restructuration d\u2019un site industriel.<\/p>\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>\n\t\t<div class=\"elementor-element elementor-element-607b8ce e-con-full e-flex e-con e-child\" data-id=\"607b8ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-989e8e2 e-con-full e-flex e-con e-child\" data-id=\"989e8e2\" 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-0a0710c elementor-widget elementor-widget-heading\" data-id=\"0a0710c\" 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 : comment appr\u00e9cier leur classement ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-83506e9 e-con-full e-flex e-con e-child\" data-id=\"83506e9\" 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-0f5f58b elementor-widget elementor-widget-text-editor\" data-id=\"0f5f58b\" 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=\"chapitre\">\n<div class=\"ch-body\">\n<p>L\u2019activit\u00e9 exerc\u00e9e dans un local ne d\u00e9termine pas \u00e0 elle seule sa cat\u00e9gorie d\u2019\u00e9valuation.<\/p>\n<p>Les d\u00e9cisions comment\u00e9es permettront de revenir sur trois notions \u00e0 distinguer : <strong>activit\u00e9, destination et utilisation<\/strong>, et sur leur incidence potentielle sur le classement et le tarif appliqu\u00e9.<\/p>\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>\n\t\t<div class=\"elementor-element elementor-element-753687a e-con-full e-flex e-con e-child\" data-id=\"753687a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-519e7b5 e-con-full e-flex e-con e-child\" data-id=\"519e7b5\" 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-3e033f5 elementor-widget elementor-widget-heading\" data-id=\"3e033f5\" 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\">Pond\u00e9ration des surfaces : quelle analyse retenir ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e26a34 e-con-full e-flex e-con e-child\" data-id=\"3e26a34\" 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-50cfb0e elementor-widget elementor-widget-text-editor\" data-id=\"50cfb0e\" 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=\"chapitre\">\n<div class=\"ch-body\">\n<p>Une surface peut \u00eatre n\u00e9cessaire au fonctionnement d\u2019un \u00e9tablissement sans pour autant constituer une surface principale.<\/p>\n<p>\u00c0 travers plusieurs d\u00e9cisions r\u00e9centes, les experts reviendront sur les crit\u00e8res permettant d\u2019appr\u00e9cier la valeur d\u2019utilisation des diff\u00e9rentes surfaces d\u2019un local professionnel.<\/p>\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>\n\t\t<div class=\"elementor-element elementor-element-d50933b e-con-full e-flex e-con e-child\" data-id=\"d50933b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-73f37b1 e-con-full e-flex e-con e-child\" data-id=\"73f37b1\" 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-9a5080b elementor-widget elementor-widget-heading\" data-id=\"9a5080b\" 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\">Immeubles vacants, d\u00e9grad\u00e9s ou en travaux : quelles cons\u00e9quences fiscales ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2287cc0 e-con-full e-flex e-con e-child\" data-id=\"2287cc0\" 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-540b409 elementor-widget elementor-widget-text-editor\" data-id=\"540b409\" 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=\"chapitre\">\n<p>Vacance, d\u00e9gradation importante ou travaux lourds ne suffisent pas n\u00e9cessairement \u00e0 faire dispara\u00eetre l\u2019imposition ou \u00e0 justifier un changement de classement.<\/p>\n<p>Les d\u00e9cisions rendues d\u00e9but 2026 permettent de pr\u00e9ciser les conditions retenues par les juges et les pr\u00e9cautions \u00e0 prendre pour documenter l\u2019\u00e9tat r\u00e9el d\u2019un immeuble.<\/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\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-effd56c e-flex e-con-boxed e-con e-parent\" data-id=\"effd56c\" 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-b9b37fa elementor-widget elementor-widget-heading\" data-id=\"b9b37fa\" 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\">Who is this webinar for?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1e8dba elementor-widget elementor-widget-text-editor\" data-id=\"b1e8dba\" 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>Ce webinar s\u2019adresse aux fonctions impliqu\u00e9es dans la gestion et le pilotage de la fiscalit\u00e9 locale de leur organisation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63ae06e e-grid e-con-full e-con e-child\" data-id=\"63ae06e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c925248 elementor-widget elementor-widget-html\" data-id=\"c925248\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"display:flex;flex-wrap:wrap;gap:10px;\">\r\n  <span style=\"display:inline-block;padding:10px 20px;border-radius:100px;background:transparent;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Financial Departments<\/span>\r\n  <span style=\"display:inline-block;padding:10px 20px;border-radius:100px;background:transparent;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Tax departments<\/span>\r\n  <span style=\"display:inline-block;padding:10px 20px;border-radius:100px;background:transparent;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Directions comptables<\/span>\r\n  <span style=\"display:inline-block;padding:10px 20px;border-radius:100px;background:transparent;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Directions immobili\u00e8res & patrimoines<\/span>\r\n  <span style=\"display:inline-block;padding:10px 20px;border-radius:100px;background:transparent;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">General Management<\/span>\r\n<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d03651e e-con-full e-transform e-transform e-flex e-con e-child\" data-id=\"d03651e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1c744a elementor-widget elementor-widget-heading\" data-id=\"c1c744a\" 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\">Register for the webinar<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01e15a9 elementor-widget elementor-widget-heading\" data-id=\"01e15a9\" 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\">En une heure, d\u00e9cryptez les principales d\u00e9cisions rendues entre janvier et avril 2026 et identifiez les enseignements \u00e0 retenir pour vos \u00e9tablissements, vos locaux et vos bases de taxe fonci\u00e8re et de CFE.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-171c736 elementor-widget elementor-widget-html\" data-id=\"171c736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"openPopup1()\" style=\"background-color:#3687C4;color:#FFFFFF;font-family:'DM Sans',Arial,sans-serif;font-size:15px;font-weight:600;letter-spacing:0.06em;border:none;padding:14px 32px;border-radius:10px;cursor:pointer;\">\r\n  I want to register\r\n<\/button>\r\n<script>\r\nfunction openPopup1() {\r\n  \/\/ Supprimer l'overlay s'il existe d\u00e9j\u00e0\r\n  var existing = document.getElementById('popup-overlay-1');\r\n  if (existing) existing.remove();\r\n  \/\/ Cr\u00e9er et injecter directement dans <body>\r\n  var overlay = document.createElement('div');\r\n  overlay.id = 'popup-overlay-1';\r\n  overlay.style.cssText = 'position:fixed;inset:0;background:rgba(0,0,0,0.55);z-index:99999;display:flex;align-items:center;justify-content:center;';\r\n  overlay.innerHTML = `\r\n    <div style=\"background:#fff;border-radius:12px;width:90%;max-width:860px;height:80vh;display:flex;flex-direction:column;overflow:hidden;\">\r\n      <div style=\"display:flex;justify-content:space-between;align-items:center;padding:12px 16px;border-bottom:1px solid #eee;\">\r\n        <span style=\"font-family:'DM Sans',Arial,sans-serif;font-weight:500;color:#3687C4;\">R\u00e9server ma place<\/span>\r\n        <button onclick=\"document.getElementById('popup-overlay-1').remove()\" style=\"background:none;border:none;font-size:20px;cursor:pointer;color:#232954;\">&times;<\/button>\r\n      <\/div>\r\n      <iframe src=\"https:\/\/webikeo.fr\/1775406\/form?webinar=100080488\" style=\"flex:1;border:none;width:100%;\" loading=\"lazy\"><\/iframe>\r\n    <\/div>\r\n  `;\r\n  overlay.addEventListener('click', function(e) {\r\n    if (e.target === overlay) overlay.remove();\r\n  });\r\n  document.body.appendChild(overlay);\r\n}\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e6e850 e-flex e-con-boxed e-con e-parent\" data-id=\"0e6e850\" 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-29b91e4 elementor-widget elementor-widget-heading\" data-id=\"29b91e4\" 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\">Experts<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-809d3e9 e-grid e-con-full e-con e-child\" data-id=\"809d3e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34e6780 e-con-full e-flex e-con e-child\" data-id=\"34e6780\" 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-e6d0ca9 e-con-full e-flex e-con e-child\" data-id=\"e6d0ca9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b70f2e4 e-con-full e-flex e-con e-child\" data-id=\"b70f2e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbc2cab elementor-widget elementor-widget-image\" data-id=\"fbc2cab\" 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=\"500\" height=\"500\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/PLEZI_Speaker.png\" class=\"attachment-large size-large wp-image-266260\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/PLEZI_Speaker.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/elementor\/thumbs\/PLEZI_Speaker-quoiwkzph16q901zffgat45snfcex4l0e3s3n4lewo.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/PLEZI_Speaker-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/PLEZI_Speaker-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/elementor\/thumbs\/PLEZI_Speaker-quoiwkzmwxq7v6x55pmudcl8h0hzqfu01c58q6l8uc.png 90w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/08\/elementor\/thumbs\/PLEZI_Speaker-quoiwkzn1blv0zqillpykyh2kqx5lm5kmilrcbmyug.png 100w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2105695 e-con-full e-flex e-con e-child\" data-id=\"2105695\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4930efc elementor-widget elementor-widget-heading\" data-id=\"4930efc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Aymeric GIVORD<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4697f62 elementor-widget elementor-widget-text-editor\" data-id=\"4697f62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"speaker-role\">\n<div class=\"speaker-role\">\n<p><strong>Local tax expert at G.A.C. Group<\/strong><\/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 class=\"elementor-element elementor-element-db13561 elementor-widget elementor-widget-text-editor\" data-id=\"db13561\" 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>Consultant en fiscalit\u00e9 locale depuis 2002, Aymeric accompagne les entreprises dans l\u2019analyse et la s\u00e9curisation de leurs bases d\u2019imposition relatives aux \u00e9tablissements industriels, locaux professionnels et actifs immobiliers. En collaboration avec des avocats et universitaires reconnus, il a contribu\u00e9 \u00e0 des d\u00e9cisions majeures du Conseil d\u2019\u00c9tat, dont les arr\u00eats GKN Driveline et SAS Rousseau. Il intervient aux c\u00f4t\u00e9s des entreprises pour les conseiller et les accompagner, notamment lors de proc\u00e9dures contentieuses.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ac4d27 e-con-full e-flex e-con e-child\" data-id=\"2ac4d27\" 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-5c1071f e-con-full e-flex e-con e-child\" data-id=\"5c1071f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-eb3a764 e-con-full e-flex e-con e-child\" data-id=\"eb3a764\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87a99fa elementor-widget elementor-widget-image\" data-id=\"87a99fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray.png\" class=\"attachment-large size-large wp-image-476749\" alt=\"Cl\u00e9ment CARRAY - Local tax expert\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray.png 600w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/CLement-carray-12x12.png 12w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b1736b e-con-full e-flex e-con e-child\" data-id=\"3b1736b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-643f1fd elementor-widget elementor-widget-heading\" data-id=\"643f1fd\" 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\">Cl\u00e9ment CARRAY<\/h4>\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-ff95755 elementor-widget elementor-widget-text-editor\" data-id=\"ff95755\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"speaker-role\">\n<div class=\"speaker-role\">\n<p><strong>Local tax expert at G.A.C. Group<\/strong><\/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 class=\"elementor-element elementor-element-b0b98a4 elementor-widget elementor-widget-text-editor\" data-id=\"b0b98a4\" 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>Consultant senior en fiscalit\u00e9 locale depuis 2009, Cl\u00e9ment accompagne les entreprises dans l\u2019analyse et la s\u00e9curisation de leurs bases d\u2019imposition. Fort d\u2019une exp\u00e9rience de plus de 100 missions trait\u00e9es chaque ann\u00e9e, il intervient sur des probl\u00e9matiques vari\u00e9es de taxe fonci\u00e8re et de CFE, en tenant compte des \u00e9volutions l\u00e9gislatives, r\u00e9glementaires et jurisprudentielles. Il conseille ses clients sur les actions \u00e0 mettre en \u0153uvre et les accompagne dans leur d\u00e9ploiement.<\/p>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>D\u00e9cryptez les jurisprudences rendues de janvier \u00e0 avril 2026 et leurs enseignements concrets pour vos bases de taxe fonci\u00e8re et de CFE.<\/p>","protected":false},"author":47,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Fiscalit\u00e9 locale : que retenir des jurisprudences de 2026 ?","_seopress_titles_desc":"D\u00e9cryptez les jurisprudences rendues de janvier \u00e0 avril 2026 et leurs enseignements concrets pour vos bases de taxe fonci\u00e8re et de 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