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Une taxe sur les bureaux… vacants ?

Une taxe sur les bureaux… vacants ?

Une taxe sur les bureaux… vacants ? 150 150 Gescompo

Une société implantée en Ile-de-France, propriétaire de bureaux inoccupés depuis des travaux de désamiantage, se voit réclamer le paiement de la taxe sur les bureaux en Ile-de-France. A juste titre ?


Une taxe sur les bureaux… même vacants !

A l’issue d’un contrôle fiscal, l’administration réclame à une société le paiement de la taxe sur les bureaux en Ile-de-France, ce qu’elle conteste.

Pour elle, puisque les bureaux dont il est question sont inoccupés depuis la réalisation d’importants travaux de désamiantage, la taxe n’est pas due.

Sauf que l’état des bureaux est sans incidence sur le principe de taxation, rappelle le juge, qui maintient le redressement fiscal. Même s’ils sont vacants, les locaux en question restent des bureaux soumis à la taxe sur les bureaux en Ile-de-France.

Rappelons que seuls les locaux ayant fait l’objet, au 1er janvier de l’année, d’un réaménagement en vue de les affecter à une activité non soumise à taxation échappent effectivement à la taxe sur les bureaux en Ile-de-France.

Source : Arrêt du Conseil d’Etat du 27 décembre 2019, n°427385

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