{"id":952,"date":"2016-10-13T16:08:51","date_gmt":"2016-10-13T16:08:51","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=952"},"modified":"2016-10-13T16:08:51","modified_gmt":"2016-10-13T16:08:51","slug":"degrevement-possible-de-la-taxe-fonciere-en-cas-de-vacance-dun-bien-immeuble-non-loue","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=952","title":{"rendered":"D\u00e9gr\u00e8vement possible de la taxe fonci\u00e8re en cas de vacance d’un bien immeuble non lou\u00e9"},"content":{"rendered":"

Le Conseil d’Etat juge que le contribuable est justifi\u00e9 \u00e0 demander le d\u00e9gr\u00e8vement de la taxe fonci\u00e8re relative \u00e0 un bien destin\u00e9 \u00e0 la location et non lou\u00e9.<\/p>\n

Le Conseil d’Etat confirme qu’il n ‘est pas n\u00e9cessaire que le bien ait \u00e9t\u00e9 lou\u00e9 au pr\u00e9alable.<\/p>\n

Seules les conditions cumulatives de l’article 1389 – I du Code G\u00e9n\u00e9ral des Imp\u00f4ts doivent \u00eatre remplies :<\/p>\n

– La vacance du bien doit \u00eatre ind\u00e9pendante de la volont\u00e9 du propri\u00e9taire<\/p>\n

– La vacance doit \u00eatre de trois mois au moins<\/p>\n

– La vacance doit affect\u00e9e soit la totalit\u00e9 de l’immeuble, soit une partie susceptible de location ou d’exploitation s\u00e9par\u00e9e.<\/p>\n

Le d\u00e9gr\u00e8vement peut \u00eatre accord\u00e9 \u00e0 partir du premier jour du mois suivant celui du d\u00e9but de la vacance jusqu’au dernier jour du mois au cours duquel la vacance a pris fin.<\/p>\n

Conseil d’Etat 16\/03\/2016 n\u00b0385771<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Le Conseil d’Etat juge que le contribuable est justifi\u00e9 \u00e0 demander le d\u00e9gr\u00e8vement de la taxe fonci\u00e8re relative \u00e0 un bien destin\u00e9 \u00e0 la location et non lou\u00e9. Le Conseil d’Etat confirme qu’il n ‘est pas n\u00e9cessaire que le bien ait \u00e9t\u00e9 lou\u00e9 au pr\u00e9alable. Seules les conditions cumulatives de l’article 1389 – I du […]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-952","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=952"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/952\/revisions"}],"predecessor-version":[{"id":954,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/952\/revisions\/954"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}