{"id":2191,"date":"2019-09-10T14:20:32","date_gmt":"2019-09-10T13:20:32","guid":{"rendered":"http:\/\/www.avocatsfiscalistes.fr\/?p=2191"},"modified":"2019-09-17T14:36:02","modified_gmt":"2019-09-17T13:36:02","slug":"assouplissement-des-conditions-dexoneration-de-la-taxe-sur-les-bureaux-en-ile-de-france-pour-les-locaux-a-caractere-educatif","status":"publish","type":"post","link":"https:\/\/www.clicpulse.fr\/avocats-fiscalistes\/2019\/09\/10\/assouplissement-des-conditions-dexoneration-de-la-taxe-sur-les-bureaux-en-ile-de-france-pour-les-locaux-a-caractere-educatif\/","title":{"rendered":"Assouplissement des conditions d\u2019exon\u00e9ration de la taxe sur les bureaux en Ile-de-France pour les locaux \u00e0 caract\u00e8re \u00e9ducatif"},"content":{"rendered":"<p>Par un arr\u00eat du 25 mai 2018, le Conseil d\u2019Etat a fortement assoupli les conditions d\u2019exon\u00e9ration de la taxe sur les bureaux en Ile-de-France pour les locaux \u00e0 caract\u00e8re \u00e9ducatif.<\/p>\n<p>Cette exon\u00e9ration pr\u00e9vue par l\u2019article 231 ter I 2 du CGI \u00e9tait auparavant interpr\u00e9t\u00e9e tr\u00e8s strictement. L\u2019administration fiscale comme la jurisprudence exigeaient en effet que les locaux \u00e0 caract\u00e8re \u00e9ducatif soient exclusivement adapt\u00e9s, par leur conception m\u00eame, \u00e0 l\u2019exercice d\u2019une activit\u00e9 \u00e0 caract\u00e8re \u00e9ducatif.<\/p>\n<p>Par cet arr\u00eat, le Conseil d\u2019Etat consid\u00e8re que \u00ab\u00a0doivent \u00eatre regard\u00e9s comme des locaux sp\u00e9cialement am\u00e9nag\u00e9s pour l\u2019exercice d\u2019activit\u00e9s \u00e0 caract\u00e8re \u00e9ducatif les salles de cours, d\u2019\u00e9tude et les amphith\u00e9\u00e2tres des \u00e9tablissements d\u2019enseignement ou de formation initiale ou continue\u00a0\u00bb.<\/p>\n<p>Cette d\u00e9cision devrait pourvoir entra\u00eener le d\u00e9gr\u00e8vement de bon nombre d\u2019impositions abusives \u00e0 l\u2019encontre des \u00e9tablissements d\u2019enseignement.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par un arr\u00eat du 25 mai 2018, le Conseil d\u2019Etat a fortement assoupli les conditions d\u2019exon\u00e9ration de la taxe sur les bureaux en Ile-de-France pour les locaux \u00e0 caract\u00e8re \u00e9ducatif. Cette exon\u00e9ration pr\u00e9vue par l\u2019article 231 ter I 2 du CGI \u00e9tait auparavant interpr\u00e9t\u00e9e tr\u00e8s strictement. L\u2019administration fiscale comme la jurisprudence exigeaient en effet que [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[118,7],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Assouplissement des conditions d\u2019exon\u00e9ration de la taxe sur les bureaux en Ile-de-France pour les locaux \u00e0 caract\u00e8re \u00e9ducatif - Avocats Fiscalistes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.clicpulse.fr\/avocats-fiscalistes\/2019\/09\/10\/assouplissement-des-conditions-dexoneration-de-la-taxe-sur-les-bureaux-en-ile-de-france-pour-les-locaux-a-caractere-educatif\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Assouplissement des conditions d\u2019exon\u00e9ration de la taxe sur les bureaux en Ile-de-France pour les locaux \u00e0 caract\u00e8re \u00e9ducatif - Avocats Fiscalistes\" \/>\n<meta property=\"og:description\" content=\"Par un arr\u00eat du 25 mai 2018, le Conseil d\u2019Etat a fortement assoupli les conditions d\u2019exon\u00e9ration de la taxe sur les bureaux en Ile-de-France pour les locaux \u00e0 caract\u00e8re \u00e9ducatif. Cette exon\u00e9ration pr\u00e9vue par l\u2019article 231 ter I 2 du CGI \u00e9tait auparavant interpr\u00e9t\u00e9e tr\u00e8s strictement. 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