{"id":1000013213,"date":"2023-09-05T16:02:01","date_gmt":"2023-09-05T14:02:01","guid":{"rendered":"https:\/\/forum-engagement.org\/?p=1000013213"},"modified":"2023-09-05T16:22:36","modified_gmt":"2023-09-05T14:22:36","slug":"1000013213-2","status":"publish","type":"post","link":"https:\/\/forum-engagement.org\/2024\/1000013213-2\/","title":{"rendered":"Tax Alert &#8211; Fiscalit\u00e9 des \u00e9nergies renouvelables"},"content":{"rendered":"\n<p>Deux d\u00e9cisions du Conseil d\u2019Etat viennent r\u00e9duire l\u2019assiette imposable des imp\u00f4ts locaux (taxe fonci\u00e8re et CFE).<\/p>\n\n\n\n<p><strong>CE 3e-8e ch. 15 novembre 2022, n\u00b0449273,449278 et 451510, St\u00e9 Energie Verte del Sol<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Exclusion de l\u2019assiette de la CFE des toits des b\u00e2timents agricoles sur lesquels reposent des panneaux photovolta\u00efques.&nbsp;<\/strong><\/li><li>Le Conseil d\u2019Etat juge qu\u2019une soci\u00e9t\u00e9 exploitant des panneaux photovolta\u00efques n\u2019est pas redevable de la CFE sur les toitures sur lesquelles reposent les panneaux d\u00e8s lors qu\u2019elle ne peut \u00eatre regard\u00e9e comme ayant dispos\u00e9e de ces toitures pour les besoins de son activit\u00e9 professionnelle au sens de l\u2019article 1467 (i.e., la soci\u00e9t\u00e9 n\u2019utilise mat\u00e9riellement que les panneaux et non la toiture qui est seulement le support mat\u00e9riel n\u00e9cessaire \u00e0 la production d\u2019\u00e9nergie).&nbsp;<\/li><li><strong>En revanche, la toiture reste, \u00e0 ce stade, imposable \u00e0 la taxe fonci\u00e8re.<\/strong><\/li><\/ol>\n\n\n\n<p><strong>CE 9e ch., 12 d\u00e9cembre 2022, n\u00b0453995, St\u00e9. Le Betout Energie<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Exclusion de l\u2019assiette de la taxe fonci\u00e8re et de la CFE des postes de transformation et de livraison ainsi que leurs terrassements.&nbsp;<\/strong><\/li><li>L\u2019article 1382, 12\u00b0 du CGI exon\u00e8re de taxe fonci\u00e8re (et de CFE par ricochet) les immobilisations destin\u00e9es \u00e0 la production d\u2019\u00e9lectricit\u00e9 d\u2019origine photovolta\u00efque. Le Conseil d\u2019Etat a jug\u00e9 qu\u2019entrent dans le champ de cette exon\u00e9ration non seulement les \u00e9quipements techniques permettant la production d\u2019\u00e9lectricit\u00e9 (par ex. les panneaux photovolta\u00efque), mais \u00e9galement les constructions qui en sont le support n\u00e9cessaire tels que les postes de transformation et de livraison et leurs terrassements.<\/li><\/ol>\n\n\n\n<p>LPA-CGR avocats vous accompagne dans :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>l\u2019analyse de la situation de votre entreprise au regard de la fiscalit\u00e9 locale ;<\/li><li>la r\u00e9daction de r\u00e9clamations contentieuses afin d\u2019obtenir le remboursement de taxe fonci\u00e8re et\/ou CFE au regard des derni\u00e8res d\u00e9cisions jurisprudentielles (i.e. exon\u00e9ration des toitures en mati\u00e8re de CFE, exon\u00e9ration des postes de livraison et de terrassements en mati\u00e8re de taxe fonci\u00e8re et CFE) ;<\/li><li>la gestion des contentieux avec l\u2019administration fiscale.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Deux d\u00e9cisions du Conseil d\u2019Etat viennent r\u00e9duire l\u2019assiette imposable des imp\u00f4ts locaux (taxe fonci\u00e8re et CFE). CE 3e-8e ch. 15 novembre 2022, n\u00b0449273,449278 et 451510, St\u00e9 Energie Verte del Sol Exclusion de l\u2019assiette de la CFE des toits des b\u00e2timents agricoles sur lesquels reposent des panneaux photovolta\u00efques.&nbsp; Le Conseil d\u2019Etat juge qu\u2019une soci\u00e9t\u00e9 exploitant des [&hellip;]<\/p>\n","protected":false},"author":134,"featured_media":1000013215,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[155],"tags":[],"class_list":{"0":"post-1000013213","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-engagements-pour-une-strategie-ecologique-performante"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Alert - Fiscalit\u00e9 des \u00e9nergies renouvelables | Forum Engagement<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Alert - Fiscalit\u00e9 des \u00e9nergies renouvelables | Forum Engagement\" \/>\n<meta property=\"og:description\" content=\"Deux d\u00e9cisions du Conseil d\u2019Etat viennent r\u00e9duire l\u2019assiette imposable des imp\u00f4ts locaux (taxe fonci\u00e8re et CFE). CE 3e-8e ch. 15 novembre 2022, n\u00b0449273,449278 et 451510, St\u00e9 Energie Verte del Sol Exclusion de l\u2019assiette de la CFE des toits des b\u00e2timents agricoles sur lesquels reposent des panneaux photovolta\u00efques.&nbsp; Le Conseil d\u2019Etat juge qu\u2019une soci\u00e9t\u00e9 exploitant des [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/forum-engagement.org\/2024\/1000013213-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Forum Engagement\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-05T14:02:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-05T14:22:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/forum-engagement.org\/2024\/wp-content\/uploads\/2023\/09\/Capture-decran-2023-09-05-a-16.01.27.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1666\" \/>\n\t<meta property=\"og:image:height\" content=\"1010\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"LPA-CGR avocats\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"LPA-CGR avocats\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/forum-engagement.org\/2024\/1000013213-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/forum-engagement.org\/2024\/1000013213-2\/\"},\"author\":{\"name\":\"LPA-CGR avocats\",\"@id\":\"https:\/\/forum-engagement.org\/2024\/#\/schema\/person\/bf5d28ede14294941304f73f66f4d651\"},\"headline\":\"Tax Alert &#8211; 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