{"id":1984,"date":"2022-03-13T16:00:20","date_gmt":"2022-03-13T16:00:20","guid":{"rendered":"https:\/\/www.bbadvocats.com\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/"},"modified":"2025-12-10T18:05:06","modified_gmt":"2025-12-10T18:05:06","slug":"taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains","status":"publish","type":"post","link":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/","title":{"rendered":"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l’augmentation de la valeur des terrains urbains."},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.14.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.14.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.14.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.14.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

La Cour constitutionnelle vient de d\u00e9clarer inconstitutionnels et nuls les articles 107.1, deuxi\u00e8me alin\u00e9a, 107.2.a) et 107.4 du texte r\u00e9vis\u00e9 de la loi r\u00e9gissant les finances locales (RD l\u00e9gislatif 2\/2004, du 5 mars), parce qu’il \u00e9tablit une m\u00e9thode objective de d\u00e9termination de la base imposable de l’imp\u00f4t sur la plus-value des terrains urbains qui \u00e9tablit qu’il y a toujours eu une augmentation de la valeur du terrain pendant la p\u00e9riode d’imposition, ind\u00e9pendamment de l’existence ou non d’une telle augmentation et du montant r\u00e9el de cette augmentation.<\/span><\/p>\n

Elle n’est pas r\u00e9troactive<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

La Cour constitutionnelle vient de d\u00e9clarer inconstitutionnels et nuls les articles 107.1, deuxi\u00e8me alin\u00e9a, 107.2.a) et 107.4 du texte r\u00e9vis\u00e9 de la loi r\u00e9gissant les finances locales (RD l\u00e9gislatif 2\/2004, du 5 mars), parce qu’il \u00e9tablit une m\u00e9thode objective de d\u00e9termination de la base imposable de l’imp\u00f4t sur la plus-value des terrains urbains qui \u00e9tablit […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[10],"tags":[],"class_list":["post-1984","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"yoast_head":"\nTaxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l'augmentation de la valeur des terrains urbains. - B&B Advocats<\/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.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l'augmentation de la valeur des terrains urbains. - B&B Advocats\" \/>\n<meta property=\"og:description\" content=\"La Cour constitutionnelle vient de d\u00e9clarer inconstitutionnels et nuls les articles 107.1, deuxi\u00e8me alin\u00e9a, 107.2.a) et 107.4 du texte r\u00e9vis\u00e9 de la loi r\u00e9gissant les finances locales (RD l\u00e9gislatif 2\/2004, du 5 mars), parce qu'il \u00e9tablit une m\u00e9thode objective de d\u00e9termination de la base imposable de l'imp\u00f4t sur la plus-value des terrains urbains qui \u00e9tablit […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/\" \/>\n<meta property=\"og:site_name\" content=\"B&B Advocats\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-13T16:00:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-10T18:05:06+00:00\" \/>\n<meta name=\"author\" content=\"bbadvocatsisabel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"bbadvocatsisabel\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/\"},\"author\":{\"name\":\"bbadvocatsisabel\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/person\/344ad2de558a60f7805429729df8f3a6\"},\"headline\":\"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l’augmentation de la valeur des terrains urbains.\",\"datePublished\":\"2022-03-13T16:00:20+00:00\",\"dateModified\":\"2025-12-10T18:05:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/\"},\"wordCount\":185,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#organization\"},\"articleSection\":[\"Non classifi\u00e9(e)\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/\",\"url\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/\",\"name\":\"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l'augmentation de la valeur des terrains urbains. - B&B Advocats\",\"isPartOf\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#website\"},\"datePublished\":\"2022-03-13T16:00:20+00:00\",\"dateModified\":\"2025-12-10T18:05:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.bbadvocats.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l’augmentation de la valeur des terrains urbains.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#website\",\"url\":\"https:\/\/www.bbadvocats.com\/fr\/\",\"name\":\"B&B Advocats\",\"description\":\"Cabinet d\u2019avocats sp\u00e9cialis\u00e9s en droit immobilier\",\"publisher\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.bbadvocats.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#organization\",\"name\":\"B&B Advocats\",\"url\":\"https:\/\/www.bbadvocats.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.bbadvocats.com\/wp-content\/uploads\/2022\/03\/cropped-favicon.png\",\"contentUrl\":\"https:\/\/www.bbadvocats.com\/wp-content\/uploads\/2022\/03\/cropped-favicon.png\",\"width\":512,\"height\":512,\"caption\":\"B&B Advocats\"},\"image\":{\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/person\/344ad2de558a60f7805429729df8f3a6\",\"name\":\"bbadvocatsisabel\",\"sameAs\":[\"https:\/\/www.bbadvocats.com\"],\"url\":\"https:\/\/www.bbadvocats.com\/fr\/author\/bbadvocatsisabel\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l'augmentation de la valeur des terrains urbains. - B&B Advocats","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/","og_locale":"fr_FR","og_type":"article","og_title":"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l'augmentation de la valeur des terrains urbains. - B&B Advocats","og_description":"La Cour constitutionnelle vient de d\u00e9clarer inconstitutionnels et nuls les articles 107.1, deuxi\u00e8me alin\u00e9a, 107.2.a) et 107.4 du texte r\u00e9vis\u00e9 de la loi r\u00e9gissant les finances locales (RD l\u00e9gislatif 2\/2004, du 5 mars), parce qu'il \u00e9tablit une m\u00e9thode objective de d\u00e9termination de la base imposable de l'imp\u00f4t sur la plus-value des terrains urbains qui \u00e9tablit […]","og_url":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/","og_site_name":"B&B Advocats","article_published_time":"2022-03-13T16:00:20+00:00","article_modified_time":"2025-12-10T18:05:06+00:00","author":"bbadvocatsisabel","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"bbadvocatsisabel","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/#article","isPartOf":{"@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/"},"author":{"name":"bbadvocatsisabel","@id":"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/person\/344ad2de558a60f7805429729df8f3a6"},"headline":"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l’augmentation de la valeur des terrains urbains.","datePublished":"2022-03-13T16:00:20+00:00","dateModified":"2025-12-10T18:05:06+00:00","mainEntityOfPage":{"@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/"},"wordCount":185,"commentCount":0,"publisher":{"@id":"https:\/\/www.bbadvocats.com\/fr\/#organization"},"articleSection":["Non classifi\u00e9(e)"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/","url":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/","name":"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l'augmentation de la valeur des terrains urbains. - B&B Advocats","isPartOf":{"@id":"https:\/\/www.bbadvocats.com\/fr\/#website"},"datePublished":"2022-03-13T16:00:20+00:00","dateModified":"2025-12-10T18:05:06+00:00","breadcrumb":{"@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.bbadvocats.com\/fr\/2022\/03\/13\/taxe-municipale-sur-les-plus-values-inconstitutionnalite-du-calcul-de-la-base-de-laugmentation-de-la-valeur-des-terrains-urbains\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.bbadvocats.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Taxe municipale sur les plus-values : inconstitutionnalit\u00e9 du calcul de la base de l’augmentation de la valeur des terrains urbains."}]},{"@type":"WebSite","@id":"https:\/\/www.bbadvocats.com\/fr\/#website","url":"https:\/\/www.bbadvocats.com\/fr\/","name":"B&B Advocats","description":"Cabinet d\u2019avocats sp\u00e9cialis\u00e9s en droit immobilier","publisher":{"@id":"https:\/\/www.bbadvocats.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.bbadvocats.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.bbadvocats.com\/fr\/#organization","name":"B&B Advocats","url":"https:\/\/www.bbadvocats.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.bbadvocats.com\/wp-content\/uploads\/2022\/03\/cropped-favicon.png","contentUrl":"https:\/\/www.bbadvocats.com\/wp-content\/uploads\/2022\/03\/cropped-favicon.png","width":512,"height":512,"caption":"B&B Advocats"},"image":{"@id":"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.bbadvocats.com\/fr\/#\/schema\/person\/344ad2de558a60f7805429729df8f3a6","name":"bbadvocatsisabel","sameAs":["https:\/\/www.bbadvocats.com"],"url":"https:\/\/www.bbadvocats.com\/fr\/author\/bbadvocatsisabel\/"}]}},"_links":{"self":[{"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/posts\/1984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/comments?post=1984"}],"version-history":[{"count":2,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/posts\/1984\/revisions"}],"predecessor-version":[{"id":1986,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/posts\/1984\/revisions\/1986"}],"wp:attachment":[{"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/media?parent=1984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/categories?post=1984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bbadvocats.com\/fr\/wp-json\/wp\/v2\/tags?post=1984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}