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C’est l’histoire d’une entreprise qui refuse de faire des additions…

C’est l’histoire d’une entreprise qui refuse de faire des additions…

Publiée le vendredi 27 mai 2022 à 01h25 dans Histoires

C’est l’histoire d’une entreprise qui refuse de faire des additions…

Pour son activité, une entreprise occupe un 1er bâtiment de 342 m², où elle exerce une activité de vente de véhicules et de pièces détachées, et un 2nd bâtiment de 387 m², contigu au 1er, dans lequel elle a installé un hall d’exposition.

Parce que l’ensemble fait plus de 400 m², ce qui correspond au seuil d’assujettissement de la taxe sur les surfaces commerciales, l’administration lui en réclame le paiement. Taxe que la société refuse de payer, ce seuil devant selon elle s’apprécier bâtiment par bâtiment : et, ici, chacun de ses 2 bâtiments fait moins de 400 m²… Sauf que, quand bien même les 2 bâtiments sont situés à 2 adresses différentes et font l’objet de baux et de taxes foncières distincts, les 2 surfaces de commercialisation sont exploitées par la société sous un même numéro SIREN, fait remarquer l’administration…

Ce qui confirme qu’il s’agit bien, ici, d’un établissement unique d’une surface globale supérieure à 400 m²... et pour lequel la taxe est due, estime le juge !


Arrêt du Conseil d’Etat du 11 juillet 2018, n° 415756

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