{"id":485999,"date":"2026-08-12T17:43:05","date_gmt":"2026-08-12T15:43:05","guid":{"rendered":"https:\/\/group-gac.com\/?p=485999"},"modified":"2026-09-24T16:25:20","modified_gmt":"2026-09-24T14:25:20","slug":"webinar-jurisprudence-fiscalite-locale-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/webinar-local-taxation-jurisprudence-2026\/","title":{"rendered":"Fiscalit\u00e9 locale : que retenir des jurisprudences de janvier \u00e0 avril 2026 ?"},"content":{"rendered":"\t\t<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-23b6d08 e-con-full e-flex e-con e-child\" data-id=\"23b6d08\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bec07f5 e-flex e-con-boxed e-con e-child\" data-id=\"bec07f5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d182250 elementor-widget elementor-widget-heading\" data-id=\"d182250\" 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\">Dans le replay et le support de pr\u00e9sentation, vous trouverez :<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aaf60ec elementor-widget elementor-widget-html\" data-id=\"aaf60ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n.gp-list{list-style:none !important;padding:0 !important;margin:0 !important;display:flex;flex-direction:column;gap:14px;}\r\n.gp-list li{display:flex;gap:14px;align-items:flex-start;font-size:20px;line-height:1.5;list-style:none !important;margin:0 !important;}\r\n.gp-list li::before{content:'\u2713';flex-shrink:0;width:26px;height:26px;border-radius:50%;background:#E0F0F9;color:#3687C4;font-weight:700;font-size:14px;display:flex;align-items:center;justify-content:center;margin-top:2px;}\r\n<\/style>\r\n<ul class=\"gp-list\">\r\n  <li>L'analyse de 19 jugements rendus entre janvier et avril 2026, r\u00e9partis en deux th\u00e9matiques : \u00e9tablissements industriels et locaux professionnels\r\n<\/li>\r\n  <li>Deux d\u00e9cisions sur des sites de traitement de d\u00e9chets aux conclusions oppos\u00e9es, et les crit\u00e8res qui ont fait la diff\u00e9rence\r\n<\/li>\r\n  <li>La d\u00e9cision du Conseil d'\u00c9tat d'avril 2026 sur le poids du chiffre d'affaires dans la qualification industrielle\r\n<\/li>\r\n  <li>Les pi\u00e8ces justificatives qui ont permis de faire exclure des immobilisations des bases d'imposition\r\n<\/li>\r\n  <li>Les \u00e9quipements reconnus comme sp\u00e9cifiquement adapt\u00e9s par les tribunaux d\u00e9but 2026\r\n<\/li>\r\n  <li>Le cas d'un site industriel acquis pour 1 \u20ac et ses cons\u00e9quences au regard de l'article 1518 B du CGI\r\n<\/li>\r\n<li>Les d\u00e9cisions sur le classement et la pond\u00e9ration des surfaces : sites logistiques, magasins, zones commerciales\r\n<\/li>\r\n<li>Les 3 r\u00e9flexes \u00e0 retenir pour documenter vos positions fiscales\r\n<\/li>\r\n<li>Les r\u00e9ponses des experts aux questions pos\u00e9es en direct\r\n<\/li>\r\n<\/ul>\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-5e24691 e-con-full e-flex e-con e-child\" data-id=\"5e24691\" 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-8ec175f elementor-widget elementor-widget-heading\" data-id=\"8ec175f\" 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\">Replay + support de pr\u00e9sentation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81ce7fb elementor-widget elementor-widget-html\" data-id=\"81ce7fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"openPopup1()\" style=\"box-sizing:border-box;width:300px;max-width:100%;display:inline-flex;align-items:center;justify-content:center;background-color:#3687C4;color:#FFFFFF;font-family:'DM Sans',Arial,sans-serif;font-size:15px;font-weight:600;letter-spacing:0.06em;padding:14px 32px;border-radius:10px;cursor:pointer;\">\r\n Acc\u00e9der au replay \u2192\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        <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:\/\/ressources.group-gac.com\/l\/1052283\/2026-09-24\/3hm5b\" 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 class=\"elementor-element elementor-element-fa2dcdb elementor-widget elementor-widget-html\" data-id=\"fa2dcdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"openPopup1()\" style=\"box-sizing:border-box;width:300px;max-width:100%;display:inline-flex;align-items:center;justify-content:center;background-color:#232954;color:#FFFFFF;font-family:'DM Sans',Arial,sans-serif;font-size:15px;font-weight:600;letter-spacing:0.06em;border:1px solid #FFFFFF;padding:14px 32px;border-radius:10px;cursor:pointer;\">\r\n \u2b07 T\u00e9l\u00e9charger le support\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        <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:\/\/ressources.group-gac.com\/l\/1052283\/2026-09-24\/3hm5b\" 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-af04520 e-flex e-con-boxed e-con e-parent\" data-id=\"af04520\" 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-f8ad157 elementor-widget elementor-widget-heading\" data-id=\"f8ad157\" 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\">Taxe fonci\u00e8re et CFE : les 7 probl\u00e9matiques analys\u00e9es<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-457c95b e-con-full e-flex e-con e-child\" data-id=\"457c95b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6c1d689 e-con-full e-flex e-con e-child\" data-id=\"6c1d689\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7573dd8 e-con-full e-flex e-con e-child\" data-id=\"7573dd8\" 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-8e8c10f elementor-widget elementor-widget-heading\" data-id=\"8e8c10f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">01<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06a2416 e-con-full e-flex e-con e-child\" data-id=\"06a2416\" 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-7175f69 elementor-widget elementor-widget-heading\" data-id=\"7175f69\" 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 class=\"elementor-element elementor-element-dede197 elementor-widget elementor-widget-text-editor\" data-id=\"dede197\" 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\"><div class=\"ch-body\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"chapitre\"><div class=\"ch-body\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><p>Deux d\u00e9cisions portant sur des activit\u00e9s de traitement de d\u00e9chets aboutissent \u00e0 des conclusions diff\u00e9rentes sur la qualification industrielle. Le replay revient sur les crit\u00e8res r\u00e9ellement d\u00e9terminants : importance des moyens techniques, r\u00f4le jou\u00e9 dans l&rsquo;activit\u00e9, process mis en \u0153uvre et utilisation concr\u00e8te du site.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-349ca6e e-con-full e-flex e-con e-child\" data-id=\"349ca6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4f32ab3 e-con-full e-flex e-con e-child\" data-id=\"4f32ab3\" 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-ca788c7 elementor-widget elementor-widget-heading\" data-id=\"ca788c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">02<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-592023b e-con-full e-flex e-con e-child\" data-id=\"592023b\" 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-cdca86a elementor-widget elementor-widget-heading\" data-id=\"cdca86a\" 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 class=\"elementor-element elementor-element-42c485d elementor-widget elementor-widget-text-editor\" data-id=\"42c485d\" 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\"><div class=\"ch-body\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><p>Toutes les immobilisations pr\u00e9sentes dans un \u00e9tablissement industriel ne sont pas n\u00e9cessairement imposables. Les experts d\u00e9taillent les crit\u00e8res permettant d&rsquo;appr\u00e9cier le caract\u00e8re imposable d&rsquo;un bien et l&rsquo;importance de confronter les donn\u00e9es comptables \u00e0 la r\u00e9alit\u00e9 physique du site.<\/p><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-68f4eec e-con-full e-flex e-con e-child\" data-id=\"68f4eec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4024ee4 e-con-full e-flex e-con e-child\" data-id=\"4024ee4\" 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-d3653fb elementor-widget elementor-widget-heading\" data-id=\"d3653fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">03<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8dd36ad e-con-full e-flex e-con e-child\" data-id=\"8dd36ad\" 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-b9359da elementor-widget elementor-widget-heading\" data-id=\"b9359da\" 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'exon\u00e9ration ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5477623 elementor-widget elementor-widget-text-editor\" data-id=\"5477623\" 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\"><div class=\"ch-body\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"chapitre\"><div class=\"timeline\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><p>Installations de s\u00e9curit\u00e9-incendie, traitement de l&rsquo;air, 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.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f73d99c e-con-full e-flex e-con e-child\" data-id=\"f73d99c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b71cd61 e-con-full e-flex e-con e-child\" data-id=\"b71cd61\" 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-d8d4428 elementor-widget elementor-widget-heading\" data-id=\"d8d4428\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">04<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd0b996 e-con-full e-flex e-con e-child\" data-id=\"bd0b996\" 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-cb3610e elementor-widget elementor-widget-heading\" data-id=\"cb3610e\" 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'un site industriel : quand l'article 1518 B du CGI s'applique-t-il ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7b3f66 elementor-widget elementor-widget-text-editor\" data-id=\"e7b3f66\" 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\"><div class=\"ch-body\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"chapitre\"><div class=\"timeline\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"theme\"><div class=\"theme-body\"><p>Une d\u00e9cision rendue en avril 2026 pr\u00e9cise les conditions d&rsquo;application du m\u00e9canisme de valeur locative plancher et les points de vigilance en cas d&rsquo;acquisition ou de restructuration d&rsquo;un site industriel.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8539fe3 e-con-full e-flex e-con e-child\" data-id=\"8539fe3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bb3d3c8 e-con-full e-flex e-con e-child\" data-id=\"bb3d3c8\" 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-6835876 elementor-widget elementor-widget-heading\" data-id=\"6835876\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">05<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9c4b052 e-con-full e-flex e-con e-child\" data-id=\"9c4b052\" 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-7667b01 elementor-widget elementor-widget-heading\" data-id=\"7667b01\" 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 class=\"elementor-element elementor-element-738ca72 elementor-widget elementor-widget-text-editor\" data-id=\"738ca72\" 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\"><div class=\"ch-body\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"chapitre\"><div class=\"timeline\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"theme\"><div class=\"theme-body\"><p>L&rsquo;activit\u00e9 exerc\u00e9e dans un local ne d\u00e9termine pas \u00e0 elle seule sa cat\u00e9gorie d&rsquo;\u00e9valuation. Les d\u00e9cisions comment\u00e9es distinguent trois notions : activit\u00e9, destination et utilisation.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33a066d e-con-full e-flex e-con e-child\" data-id=\"33a066d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-423ec6a e-con-full e-flex e-con e-child\" data-id=\"423ec6a\" 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-e91c2ff elementor-widget elementor-widget-heading\" data-id=\"e91c2ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">06<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db5e367 e-con-full e-flex e-con e-child\" data-id=\"db5e367\" 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-8dbdc6a elementor-widget elementor-widget-heading\" data-id=\"8dbdc6a\" 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 class=\"elementor-element elementor-element-763776a elementor-widget elementor-widget-text-editor\" data-id=\"763776a\" 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\"><div class=\"ch-body\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"chapitre\"><div class=\"timeline\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"theme\"><div class=\"theme-body\"><div class=\"theme\"><div class=\"theme-body\"><p>Une surface peut \u00eatre n\u00e9cessaire au fonctionnement d&rsquo;un \u00e9tablissement sans pour autant constituer une surface principale.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3f0202 e-con-full e-flex e-con e-child\" data-id=\"b3f0202\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d5859b5 e-con-full e-flex e-con e-child\" data-id=\"d5859b5\" 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-e8fcf2b elementor-widget elementor-widget-heading\" data-id=\"e8fcf2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">07<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e2e3e8 e-con-full e-flex e-con e-child\" data-id=\"0e2e3e8\" 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-08c0ae2 elementor-widget elementor-widget-heading\" data-id=\"08c0ae2\" 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 class=\"elementor-element elementor-element-d0645e2 elementor-widget elementor-widget-text-editor\" data-id=\"d0645e2\" 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\"><div class=\"timeline\"><div class=\"tl-row\"><div class=\"tl-text\"><div class=\"theme\"><div class=\"theme-body\"><section id=\"thematiques\" class=\"themes\"><div class=\"wrap\"><div class=\"themes-list\"><div class=\"theme\"><div class=\"theme-body\"><p>Les d\u00e9cisions rendues d\u00e9but 2026 pr\u00e9cisent les conditions retenues par les juges et les pr\u00e9cautions \u00e0 prendre pour documenter l&rsquo;\u00e9tat r\u00e9el d&rsquo;un immeuble.<\/p><\/div><\/div><\/div><\/div><\/section><section id=\"faq\"><\/section><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a98288e e-flex e-con-boxed e-con e-parent\" data-id=\"a98288e\" 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-27a04d8 elementor-widget elementor-widget-heading\" data-id=\"27a04d8\" 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\">Questions fr\u00e9quentes sur la jurisprudence de taxe fonci\u00e8re et de CFE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4af66fa elementor-widget elementor-widget-n-accordion\" data-id=\"4af66fa\" 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-7860\" 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-7860\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment est \u00e9valu\u00e9 un \u00e9tablissement industriel en taxe fonci\u00e8re et en 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-7860\" class=\"elementor-element elementor-element-f9ad78a e-con-full e-flex e-con e-child\" data-id=\"f9ad78a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d08b70b elementor-widget elementor-widget-text-editor\" data-id=\"d08b70b\" 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\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\">Un \u00e9tablissement industriel est \u00e9valu\u00e9 selon la m\u00e9thode comptable pr\u00e9vue \u00e0 l&rsquo;article 1499 du CGI. La qualification industrielle est retenue dans deux situations : les activit\u00e9s de fabrication ou de transformation de biens corporels mobiliers qui n\u00e9cessitent d&rsquo;importants moyens techniques, et les autres activit\u00e9s lorsque les moyens techniques y jouent un r\u00f4le pr\u00e9pond\u00e9rant.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7861\" 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-7861\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Le seuil de 500 000 \u20ac de moyens techniques suffit-il \u00e0 qualifier un \u00e9tablissement d'industriel ? <\/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-7861\" class=\"elementor-element elementor-element-6ac8b66 e-con-full e-flex e-con e-child\" data-id=\"6ac8b66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3f78a6 elementor-widget elementor-widget-text-editor\" data-id=\"f3f78a6\" 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\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\">Non. Depuis 2020, l&rsquo;article 1500 du CGI fixe un seuil de 500 000 \u20ac de moyens techniques, mais le d\u00e9passer ne suffit jamais, \u00e0 lui seul, \u00e0 caract\u00e9riser un \u00e9tablissement industriel. L&rsquo;importance et le r\u00f4le des moyens techniques dans l&rsquo;activit\u00e9 r\u00e9ellement exerc\u00e9e sur le site restent d\u00e9terminants.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7862\" 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-7862\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Toutes les immobilisations d'un \u00e9tablissement industriel sont-elles imposables ? <\/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-7862\" class=\"elementor-element elementor-element-52072c8 e-con-full e-flex e-con e-child\" data-id=\"52072c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3f6d45 elementor-widget elementor-widget-text-editor\" data-id=\"a3f6d45\" 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\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\">Non. Il faut distinguer, immobilisation par immobilisation, celles qui pr\u00e9sentent un caract\u00e8re foncier de celles qui peuvent \u00eatre exclues des bases. Le libell\u00e9 comptable d&rsquo;un bien ne suffit pas : c&rsquo;est la r\u00e9alit\u00e9 physique du site qui est d\u00e9terminante, ce qui suppose de pouvoir la documenter.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7863\" 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-7863\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu'est-ce qu'un bien sp\u00e9cifiquement adapt\u00e9 aux activit\u00e9s d'un \u00e9tablissement industriel ? <\/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-7863\" class=\"elementor-element elementor-element-da91970 e-con-full e-flex e-con e-child\" data-id=\"da91970\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abb61cf elementor-widget elementor-widget-text-editor\" data-id=\"abb61cf\" 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\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\">C&rsquo;est un bien sp\u00e9cifiquement adapt\u00e9 aux activit\u00e9s susceptibles d&rsquo;\u00eatre exerc\u00e9es dans un \u00e9tablissement industriel, qui peut \u00e0 ce titre \u00eatre exon\u00e9r\u00e9. Le Conseil d&rsquo;\u00c9tat a notamment d\u00e9j\u00e0 admis des transformateurs \u00e9lectriques, des TGBT, des panneaux d&rsquo;isolation thermique, des installations de s\u00e9curit\u00e9-incendie et des alv\u00e9oles d&rsquo;enfouissement.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7864\" 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-7864\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quand s'applique l'article 1518 B du CGI ? <\/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-7864\" class=\"elementor-element elementor-element-261ec85 e-con-full e-flex e-con e-child\" data-id=\"261ec85\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43ed113 elementor-widget elementor-widget-text-editor\" data-id=\"43ed113\" 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\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\">L&rsquo;article 1518 B du CGI instaure une valeur locative plancher qui \u00e9vite qu&rsquo;une cession \u00e0 prix tr\u00e8s faible fasse m\u00e9caniquement chuter les <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/group-gac.com\/webinaire-taxe-fonciere-cfe-2026-bases-imposition\/\" target=\"_blank\" rel=\"noopener\">bases de taxe fonci\u00e8re et de CFE<\/a><\/strong><\/span>. Il ne s&rsquo;applique qu&rsquo;en pr\u00e9sence d&rsquo;une v\u00e9ritable cession d&rsquo;\u00e9tablissement, c&rsquo;est-\u00e0-dire l&rsquo;acquisition, par un m\u00eame acqu\u00e9reur, des \u00e9l\u00e9ments immobiliers et des \u00e9l\u00e9ments mobiliers n\u00e9cessaires \u00e0 une exploitation autonome. La continuit\u00e9 d&rsquo;une activit\u00e9 dans les m\u00eames locaux ne suffit pas n\u00e9cessairement.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7865\" 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-7865\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment est d\u00e9termin\u00e9e la cat\u00e9gorie d'un local professionnel ? <\/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-7865\" class=\"elementor-element elementor-element-2a24d61 e-con-full e-flex e-con e-child\" data-id=\"2a24d61\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87c455e elementor-widget elementor-widget-text-editor\" data-id=\"87c455e\" 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\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\">L&rsquo;activit\u00e9 exerc\u00e9e ne d\u00e9termine pas \u00e0 elle seule la cat\u00e9gorie d&rsquo;\u00e9valuation. Trois notions sont \u00e0 distinguer : l&rsquo;activit\u00e9 (ce que fait l&rsquo;entreprise), la destination (ce pour quoi l&rsquo;immeuble est organis\u00e9) et l&rsquo;utilisation (ce que l&rsquo;on fait concr\u00e8tement des surfaces). Un mauvais classement peut entra\u00eener l&rsquo;application d&rsquo;un mauvais tarif au m\u00e8tre carr\u00e9 \u00e0 toute la surface pond\u00e9r\u00e9e du local.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7866\" 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-7866\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment sont pond\u00e9r\u00e9es les surfaces d'un local professionnel ? <\/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-7866\" class=\"elementor-element elementor-element-6f5c3b8 e-con-full e-flex e-con e-child\" data-id=\"6f5c3b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69493c4 elementor-widget elementor-widget-text-editor\" data-id=\"69493c4\" 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\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\">Chaque surface est pond\u00e9r\u00e9e selon son usage r\u00e9el, et non selon son utilit\u00e9 pour le fonctionnement g\u00e9n\u00e9ral de l&rsquo;\u00e9tablissement. Une surface peut donc \u00eatre indispensable au fonctionnement sans constituer une surface principale.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7867\" 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-7867\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Un immeuble vacant ou en travaux reste-t-il imposable ? <\/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-7867\" class=\"elementor-element elementor-element-b1f36af e-con-full e-flex e-con e-child\" data-id=\"b1f36af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b284d25 elementor-widget elementor-widget-text-editor\" data-id=\"b284d25\" 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\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item\"><div class=\"faq-a\"><section id=\"faq\"><div class=\"wrap\"><div class=\"faq-list\"><div class=\"faq-item\"><div class=\"faq-a\">La vacance, l&rsquo;inexploitation, les d\u00e9gradations ou des travaux lourds ne suffisent pas n\u00e9cessairement \u00e0 faire dispara\u00eetre l&rsquo;imposition. La question centrale est de savoir si le gros \u0153uvre subsiste et si l&rsquo;immeuble demeure susceptible d&rsquo;utilisation. De m\u00eame, une situation temporaire ne justifie pas n\u00e9cessairement une nouvelle \u00e9valuation du local.<\/div><\/div><\/div><\/div><\/section><section id=\"references\" class=\"refs on-navy\"><\/section><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\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\":\"Comment est \\u00e9valu\\u00e9 un \\u00e9tablissement industriel en taxe fonci\\u00e8re et en CFE ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un \\u00e9tablissement industriel est \\u00e9valu\\u00e9 selon la m\\u00e9thode comptable pr\\u00e9vue \\u00e0 l&rsquo;article 1499 du CGI. La qualification industrielle est retenue dans deux situations : les activit\\u00e9s de fabrication ou de transformation de biens corporels mobiliers qui n\\u00e9cessitent d&rsquo;importants moyens techniques, et les autres activit\\u00e9s lorsque les moyens techniques y jouent un r\\u00f4le pr\\u00e9pond\\u00e9rant.\"}},{\"@type\":\"Question\",\"name\":\"Le seuil de 500 000 \\u20ac de moyens techniques suffit-il \\u00e0 qualifier un \\u00e9tablissement d'industriel ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Depuis 2020, l&rsquo;article 1500 du CGI fixe un seuil de 500 000 \\u20ac de moyens techniques, mais le d\\u00e9passer ne suffit jamais, \\u00e0 lui seul, \\u00e0 caract\\u00e9riser un \\u00e9tablissement industriel. L&rsquo;importance et le r\\u00f4le des moyens techniques dans l&rsquo;activit\\u00e9 r\\u00e9ellement exerc\\u00e9e sur le site restent d\\u00e9terminants.\"}},{\"@type\":\"Question\",\"name\":\"Toutes les immobilisations d'un \\u00e9tablissement industriel sont-elles imposables ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il faut distinguer, immobilisation par immobilisation, celles qui pr\\u00e9sentent un caract\\u00e8re foncier de celles qui peuvent \\u00eatre exclues des bases. Le libell\\u00e9 comptable d&rsquo;un bien ne suffit pas : c&rsquo;est la r\\u00e9alit\\u00e9 physique du site qui est d\\u00e9terminante, ce qui suppose de pouvoir la documenter.\"}},{\"@type\":\"Question\",\"name\":\"Qu'est-ce qu'un bien sp\\u00e9cifiquement adapt\\u00e9 aux activit\\u00e9s d'un \\u00e9tablissement industriel ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"C&rsquo;est un bien sp\\u00e9cifiquement adapt\\u00e9 aux activit\\u00e9s susceptibles d&rsquo;\\u00eatre exerc\\u00e9es dans un \\u00e9tablissement industriel, qui peut \\u00e0 ce titre \\u00eatre exon\\u00e9r\\u00e9. Le Conseil d&rsquo;\\u00c9tat a notamment d\\u00e9j\\u00e0 admis des transformateurs \\u00e9lectriques, des TGBT, des panneaux d&rsquo;isolation thermique, des installations de s\\u00e9curit\\u00e9-incendie et des alv\\u00e9oles d&rsquo;enfouissement.\"}},{\"@type\":\"Question\",\"name\":\"Quand s'applique l'article 1518 B du CGI ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L&rsquo;article 1518 B du CGI instaure une valeur locative plancher qui \\u00e9vite qu&rsquo;une cession \\u00e0 prix tr\\u00e8s faible fasse m\\u00e9caniquement chuter les bases de taxe fonci\\u00e8re et de CFE. Il ne s&rsquo;applique qu&rsquo;en pr\\u00e9sence d&rsquo;une v\\u00e9ritable cession d&rsquo;\\u00e9tablissement, c&rsquo;est-\\u00e0-dire l&rsquo;acquisition, par un m\\u00eame acqu\\u00e9reur, des \\u00e9l\\u00e9ments immobiliers et des \\u00e9l\\u00e9ments mobiliers n\\u00e9cessaires \\u00e0 une exploitation autonome. La continuit\\u00e9 d&rsquo;une activit\\u00e9 dans les m\\u00eames locaux ne suffit pas n\\u00e9cessairement.\"}},{\"@type\":\"Question\",\"name\":\"Comment est d\\u00e9termin\\u00e9e la cat\\u00e9gorie d'un local professionnel ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L&rsquo;activit\\u00e9 exerc\\u00e9e ne d\\u00e9termine pas \\u00e0 elle seule la cat\\u00e9gorie d&rsquo;\\u00e9valuation. Trois notions sont \\u00e0 distinguer : l&rsquo;activit\\u00e9 (ce que fait l&rsquo;entreprise), la destination (ce pour quoi l&rsquo;immeuble est organis\\u00e9) et l&rsquo;utilisation (ce que l&rsquo;on fait concr\\u00e8tement des surfaces). Un mauvais classement peut entra\\u00eener l&rsquo;application d&rsquo;un mauvais tarif au m\\u00e8tre carr\\u00e9 \\u00e0 toute la surface pond\\u00e9r\\u00e9e du local.\"}},{\"@type\":\"Question\",\"name\":\"Comment sont pond\\u00e9r\\u00e9es les surfaces d'un local professionnel ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Chaque surface est pond\\u00e9r\\u00e9e selon son usage r\\u00e9el, et non selon son utilit\\u00e9 pour le fonctionnement g\\u00e9n\\u00e9ral de l&rsquo;\\u00e9tablissement. Une surface peut donc \\u00eatre indispensable au fonctionnement sans constituer une surface principale.\"}},{\"@type\":\"Question\",\"name\":\"Un immeuble vacant ou en travaux reste-t-il imposable ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La vacance, l&rsquo;inexploitation, les d\\u00e9gradations ou des travaux lourds ne suffisent pas n\\u00e9cessairement \\u00e0 faire dispara\\u00eetre l&rsquo;imposition. La question centrale est de savoir si le gros \\u0153uvre subsiste et si l&rsquo;immeuble demeure susceptible d&rsquo;utilisation. De m\\u00eame, une situation temporaire ne justifie pas n\\u00e9cessairement une nouvelle \\u00e9valuation du local.\"}}]}<\/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-effd56c e-flex e-con-boxed e-con e-parent\" data-id=\"effd56c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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\">Des d\u00e9cisions de r\u00e9f\u00e9rence en fiscalit\u00e9 locale<\/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 class=\"intro\">Les experts de G.A.C. Group ont contribu\u00e9 \u00e0 des revirements jurisprudentiels majeurs en faveur des \u00e9tablissements industriels, fruit de plusieurs ann\u00e9es de contentieux :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-611a966 e-grid e-con-full e-con e-child\" data-id=\"611a966\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7360876 e-con-full e-flex e-con e-child\" data-id=\"7360876\" 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-6318fb1 elementor-widget elementor-widget-heading\" data-id=\"6318fb1\" 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\">Arr\u00eat GKN Driveline<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35cd543 elementor-widget elementor-widget-heading\" data-id=\"35cd543\" 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\">Arr\u00eat de Pl\u00e9ni\u00e8re fiscale du Conseil d'\u00c9tat, 11 d\u00e9cembre 2020<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef8dbfb elementor-widget elementor-widget-text-editor\" data-id=\"ef8dbfb\" 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=\"ref-card\"><p>Revirement majeur sur l&rsquo;exon\u00e9ration des biens d&rsquo;\u00e9quipement sp\u00e9cialis\u00e9s des \u00e9tablissements industriels.<\/p><\/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-da80808 e-con-full e-flex e-con e-child\" data-id=\"da80808\" 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-9cf4a7e elementor-widget elementor-widget-heading\" data-id=\"9cf4a7e\" 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\">Arr\u00eat Rousseau<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05cb48e elementor-widget elementor-widget-heading\" data-id=\"05cb48e\" 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\">D\u00e9cision de principe du 5 avril 2022\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7de70b8 elementor-widget elementor-widget-text-editor\" data-id=\"7de70b8\" 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=\"ref-card\"><section id=\"references\" class=\"refs on-navy\"><div class=\"wrap\"><div class=\"refs-grid\"><div class=\"ref-card\"><p>Droit pour le cr\u00e9dit-preneur de contester la valeur locative plancher pour les exercices non prescrits.<\/p><\/div><\/div><\/div><\/section><section id=\"experts\"><\/section><\/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-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 intervenants<\/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>Expert en fiscalit\u00e9 locale chez 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 \u2013 Expert en fiscalit\u00e9 locale\" 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>Expert en fiscalit\u00e9 locale chez 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<div class=\"elementor-element elementor-element-eef5378 e-flex e-con-boxed e-con e-parent\" data-id=\"eef5378\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2518f9 elementor-widget elementor-widget-heading\" data-id=\"a2518f9\" 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\">S\u00e9curisez vos bases de taxe fonci\u00e8re et de CFE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66d24df elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"66d24df\" 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>Revoyez le webinar, t\u00e9l\u00e9chargez le support et \u00e9changez avec nos experts sur la situation de vos \u00e9tablissements et de vos locaux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ac7f68 e-con-full e-flex e-con e-child\" data-id=\"1ac7f68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0a5f12 elementor-widget elementor-widget-html\" data-id=\"b0a5f12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"openPopup1()\" style=\"box-sizing:border-box;width:300px;max-width:100%;display:inline-flex;align-items:center;justify-content:center;background-color:#3687C4;color:#FFFFFF;font-family:'DM 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