{"id":24371,"date":"2026-10-02T08:15:00","date_gmt":"2026-10-02T06:15:00","guid":{"rendered":"https:\/\/avoloi.fr\/blog\/?p=24371"},"modified":"2026-10-01T15:31:44","modified_gmt":"2026-10-01T13:31:44","slug":"larret-du-jour-440-taxe-fonciere-un-mail-peut-il-valoir-reclamation","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/larret-du-jour-440-taxe-fonciere-un-mail-peut-il-valoir-reclamation\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #440 :  Taxe fonci\u00e8re : un mail peut-il valoir r\u00e9clamation ?"},"content":{"rendered":"\n<h3 id=\"c-est-l-histoire-d-un-conducteur-a-l-origine-ou-victime-d-un-accident-de-la-route\" class=\"wp-block-heading\"><strong><br><\/strong>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui conteste sa taxe fonci\u00e8re par mail\u2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Un syndicat de copropri\u00e9taires r\u00e9clame l\u2019annulation de son avis d\u2019assujettissement \u00e0 la taxe fonci\u00e8re de sa r\u00e9sidence, mais l\u2019administration ne lui r\u00e9pond pas. Comme il estime en avoir le droit, il saisit alors le juge pour obtenir gain de cause. Mais le juge refuse de prendre en compte sa demande\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour qu\u2019il examine cette demande, le juge lui rappelle qu\u2019il faut au pr\u00e9alable formuler une r\u00e9clamation aupr\u00e8s de l\u2019administration fiscale\u2026 Ce qu\u2019il a fait par mail, rappelle le syndicat de copropri\u00e9taires\u2026 Sauf que son mail ne constitue pas une \u00ab\u00a0r\u00e9clamation fiscale\u00a0\u00bb, r\u00e9torque le juge\u00a0: il est incomplet et ne comporte pas la copie de la d\u00e9cision contest\u00e9e\u2026 Sauf que ce mail identifie clairement l\u2019imp\u00f4t contest\u00e9, expose les motifs de la demande et est accompagn\u00e9 de la lettre de relance de l\u2019administration fiscale, insiste le syndicat de copropri\u00e9taires\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 id=\"le-verdict\" class=\"wp-block-heading\">Le verdict <\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ce qui suffit, confirme un second juge\u00a0: ce mail comporte bien tous les \u00e9l\u00e9ments n\u00e9cessaires pour constituer une r\u00e9clamation pr\u00e9alable\u00a0!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">Source : <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054481854?dateDecision=&amp;dateVersement=&amp;fonds=CETAT&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=1&amp;pageSize=25&amp;query=Taxe+fonci%C3%A8re&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;typePagination=DEFAUT&amp;typeRecherche=date\">Arr\u00eat du Conseil d&rsquo;\u00c9tat du 23 juillet 2026, n\u1d52 500880<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>En partenariat avec Weblex<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui conteste sa taxe fonci\u00e8re par mail\u2026<\/p>\n","protected":false},"author":1,"featured_media":24372,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-24371","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 v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;arr\u00eat du jour #440 : Taxe fonci\u00e8re : un mail peut-il valoir r\u00e9clamation ?<\/title>\n<meta name=\"description\" content=\"L&#039;arr\u00eat du jour #440 : C\u2019est l\u2019histoire d\u2019un propri\u00e9taire qui conteste sa taxe fonci\u00e8re par mail\u2026\" \/>\n<meta name=\"robots\" content=\"index, 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