{"id":24196,"date":"2025-07-04T08:00:00","date_gmt":"2025-07-04T06:00:00","guid":{"rendered":"https:\/\/avoloi.fr\/blog\/?p=24196"},"modified":"2025-07-03T11:53:09","modified_gmt":"2025-07-03T09:53:09","slug":"larret-du-jour-410-jhabite-au-cabinet","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/larret-du-jour-410-jhabite-au-cabinet\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #410 : \u00a0J\u2019habite au cabinet\u00a0"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"c-est-l-histoire-d-un-conducteur-a-l-origine-ou-victime-d-un-accident-de-la-route\">C\u2019est l\u2019histoire d\u2019un avocat qui travaille de chez lui\u2026<\/h3>\n\n\n\n<p>Lors d\u2019un contr\u00f4le fiscal, un avocat se voit r\u00e9clamer par l\u2019administration le paiement de la taxe annuelle sur les locaux \u00e0 usage de bureaux situ\u00e9s en \u00cele-de-France, au titre de sa r\u00e9sidence principale situ\u00e9e \u00e0 Paris : elle constate que son logement sert \u00e0 accueillir son cabinet d&rsquo;avocat\u2026<\/p>\n\n\n\n<p>Sauf que cette taxe n\u2019est due que pour les locaux \u00e0 usage de bureaux de plus de 100 m2, rappelle l\u2019avocat qui refuse de la payer\u2026 Exactement, admet l\u2019administration qui constate qu\u2019\u00e0 la lecture de la documentation cadastrale, le logement est affect\u00e9 en totalit\u00e9 \u00e0 usage de bureaux, pour l\u2019exercice de son activit\u00e9\u2026 Sur 90m\u00b2 seulement, r\u00e9torque l\u2019avocat qui produit une d\u00e9claration de changement d\u2019affectation \u00e0 usage d\u2019habitation de l\u2019ancien propri\u00e9taire\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"le-verdict\">Le verdict <\/h3>\n\n\n\n<p>Et parce que l\u2019administration ne produit aucune preuve qui \u00e9tablirait que l\u2019avocat aurait occup\u00e9, pour les besoins de son cabinet, une surface \u00e0 usage de bureaux sup\u00e9rieure \u00e0 90 m\u00b2, l\u2019exon\u00e9ration est acquise pour le juge\u2026 qui annule le redressement !<br><a href=\"https:\/\/www.courdecassation.fr\/decision\/61de7d4dfc57de8d136e0677?search_api_fulltext=20-18.409&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6228523a590661fa1d597cd3?judilibre_chambre%5b%5d=civ1&amp;page=3&amp;previousdecisionpage=3&amp;previousdecisionindex=2&amp;nextdecisionpage=3&amp;nextdecisionindex=4\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/61e7b7dca41da869de68a273?search_api_fulltext=20-18801&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6229a272e81293b5039a67f2?judilibre_chambre%5b%5d=civ1&amp;previousdecisionpage=0&amp;previousdecisionindex=0&amp;nextdecisionpage=0&amp;nextdecisionindex=2\"><\/a><\/p>\n\n\n\n<p>Source\u00a0: <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051356209?init=true&amp;page=1&amp;query=24PA00054+&amp;searchField=ALL&amp;tab_selection=all\">Arr\u00eat de la Cour administrative d\u2019appel de Paris 19 mars 2025, n\u00b0 24PA00054<\/a><\/p>\n\n\n\n<p><em>En partenariat avec Weblex<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est  l\u2019histoire d\u2019un avocat qui travaille de chez lui\u2026<\/p>\n","protected":false},"author":1,"featured_media":24197,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-24196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;arr\u00eat du jour #410 : \u00a0J\u2019habite au 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