{"id":6865,"date":"2019-10-18T01:46:42","date_gmt":"2019-10-18T01:46:42","guid":{"rendered":"https:\/\/demo2wpopal.b-cdn.net\/rehomes\/2019\/10\/18\/the-number-1-secret-of-success\/"},"modified":"2025-01-22T19:34:14","modified_gmt":"2025-01-22T19:34:14","slug":"the-number-1-secret-of-success","status":"publish","type":"post","link":"https:\/\/lgtconseil.com\/index.php\/the-number-1-secret-of-success\/","title":{"rendered":"Local d\u2019activit\u00e9 et b\u00e2timent logistique : de quoi parle -t-on ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6865\" class=\"elementor elementor-6865\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce42489 e-flex e-con-boxed e-con e-parent\" data-id=\"ce42489\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b28219 elementor-widget elementor-widget-text-editor\" data-id=\"7b28219\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"elementor-text-editor elementor-clearfix\"><p>La fronti\u00e8re entre ces deux typologies d\u2019actifs semble parfois assez floue et il est assez fr\u00e9quent qu\u2019un certain nombre de confusions apparaissent lorsqu\u2019il convient de qualifier un \u00e9tablissement.\u00a0<\/p><\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-739ebd8 e-flex e-con-boxed e-con e-parent\" data-id=\"739ebd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ce0302 elementor-widget elementor-widget-heading\" data-id=\"0ce0302\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-wrapper\" ><div class=\"elementor-heading-wrapper-inner\"><h4 class=\"elementor-heading-title elementor-size-default\">Le local d\u2019activit\u00e9 :<\/h4><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c8b479 elementor-widget elementor-widget-text-editor\" data-id=\"9c8b479\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"elementor-text-editor elementor-clearfix\"><p>\u00a0Il a vocation \u00e0 recevoir des activit\u00e9s multiples et permet \u00e0 une entreprise de regrouper dans un seul lieu toutes les fonctions d\u2019une entreprise. Il s\u2019agit donc d\u2019un local qui a vocation \u00e0 accueillir des activit\u00e9s administratives ( bureaux ) et des activit\u00e9s de fabrication , transformation , r\u00e9paration, distribution de produits.<\/p><p>\u00a0Cette notion regroupe les locaux industriels d\u00e9finis comme des b\u00e2timents servant \u00e0 l\u2019exercice d\u2019une activit\u00e9 de fabrication, de transformation et\/ou de distribution l\u00e9g\u00e8re de\u00a0<b>biens corporels mobiliers<\/b>\u00a0<\/p><\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78a380d elementor-widget elementor-widget-heading\" data-id=\"78a380d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-wrapper\" ><div class=\"elementor-heading-wrapper-inner\"><h4 class=\"elementor-heading-title elementor-size-default\">Le b\u00e2timent logistique :<\/h4><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61402b4 elementor-widget elementor-widget-text-editor\" data-id=\"61402b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"elementor-text-editor elementor-clearfix\"><p>\u00a0M\u00eame si il n\u2019existe pas de d\u00e9finition l\u00e9gale , on consid\u00e8re qu\u2019il s\u2019agit d\u2019un espace ferm\u00e9 de concentration et\/ou d\u2019\u00e9clatement des marchandises avec ou sans stockage. Cette d\u00e9finition recouvre<\/p><p>\u00a0&#8211; Les entrep\u00f4ts logistiques : lieu de stockage effectif des marchandises ( plus de 24 heures ) . Ils accueillent tous types de produits et sont \u00e9quip\u00e9s le plus souvent de racks.\u00a0<\/p><p>\u00a0&#8211; Les plateformes logistiques : Lieu de transit et d\u2019\u00e9change de marchandises. C&rsquo;est donc un espace r\u00e9unissant des colis qui ne font que transiter.\u00a0<\/p><p>\u00a0Certains b\u00e2timents sont con\u00e7us \u00e0 la fois comme entrep\u00f4t et plateforme.\u00a0<\/p><p><b>\u00a0Diff\u00e9rences notoires entre un b\u00e2timent logistique et un local d\u2019activit\u00e9 :<\/b>\u00a0<\/p><p>\u00a0&#8211; La taille : rare sont les locaux d\u2019activit\u00e9s d\u2019une surface sup\u00e9rieure \u00e0 10 000 m\u00b2 alors que les b\u00e2timents logistiques d\u00e9passent le plus souvent cette surface.<\/p><p>\u00a0&#8211; La r\u00e9glementation : par principe les locaux d\u2019activit\u00e9s ne sont pas soumis \u00e0 la r\u00e9glementation relative aux ICPE alors que le b\u00e2timents logistiques le sont.\u00a0<\/p><p><b>\u00a0Point de vigilance :<\/b>\u00a0Le danger de la requalification des entrep\u00f4ts appartenant au secteur de la logistique, distribution et commerce de gros en \u00e9tablissement industriel .<\/p><p>L\u2019administration fiscale, pour la d\u00e9termination de la m\u00e9thode de calcul de la taxe fonci\u00e8re et de la CFE, peut \u00eatre amen\u00e9e \u00e0 classer les b\u00e2timents dits de logistique dans la cat\u00e9gorie des locaux industriels. En effet selon l\u2019article 1500 du code g\u00e9n\u00e9ral des imp\u00f4ts :<i>\u00a0Rev\u00eatent un caract\u00e8re industriel les b\u00e2timents et terrains servant \u00e0 l&rsquo;exercice d&rsquo;une activit\u00e9 de fabrication ou de transformation de biens corporels mobiliers qui n\u00e9cessite d&rsquo;importants moyens techniques. Rev\u00eatent \u00e9galement un caract\u00e8re industriel les b\u00e2timents et terrains servant \u00e0 l&rsquo;exercice d\u2019autres activit\u00e9s qui n\u00e9cessitent d&rsquo;importants moyens techniques lorsque le r\u00f4le des installations techniques, mat\u00e9riels et outillages mis en \u0153uvre est pr\u00e9pond\u00e9rant.<\/i>\u00a0Les entrep\u00f4ts logistiques qui disposent donc d\u2019appareils de levage, d\u2019installations de triage, de convoyeurs, d\u2019un syst\u00e8me informatique \u00e9volu\u00e9\u2026 peuvent \u00eatre requalifi\u00e9s en \u00e9tablissements industriels si l\u2019administration fiscale consid\u00e8re que l\u2019ensemble des installations de l\u2019entrep\u00f4t est pr\u00e9pond\u00e9rant.\u00a0<\/p><p>\u00a0R\u00e9daction juin 2021<\/p><p>\u00a0Source photo : Mohamed Hassan \/ Pixabay<\/p><\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The first thing you need to do is sit down and set your goals. Diana Scharf Hunt said \u201cGoals are dreams with deadlines.\u201d A lot of times, people are thrown off by the idea of taking the time to set their goals.<\/p>\n","protected":false},"author":1,"featured_media":7078,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-6865","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-immobilier"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/posts\/6865"}],"collection":[{"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/comments?post=6865"}],"version-history":[{"count":4,"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/posts\/6865\/revisions"}],"predecessor-version":[{"id":7079,"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/posts\/6865\/revisions\/7079"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/media\/7078"}],"wp:attachment":[{"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/media?parent=6865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/categories?post=6865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lgtconseil.com\/index.php\/wp-json\/wp\/v2\/tags?post=6865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}