{"id":781988,"date":"2026-04-30T14:18:01","date_gmt":"2026-04-30T12:18:01","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-le-18-decembre-2025-n24-03519\/"},"modified":"2026-04-30T14:18:01","modified_gmt":"2026-04-30T12:18:01","slug":"tribunal-judiciaire-le-18-decembre-2025-n24-03519","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/tribunal-judiciaire-le-18-decembre-2025-n24-03519\/","title":{"rendered":"Tribunal judiciaire, le 18 d\u00e9cembre 2025, n\u00b024\/03519"},"content":{"rendered":"<div class='article-content'>\n<style scoped>.toc-article{background:#f8f9fa;border:1px solid #e2e6ea;border-left:4px solid #2c5f8a;border-radius:6px;padding:20px 24px;margin:0 0 32px;font-size:15px;line-height:1.6}.toc-article p{margin:0 0 10px;font-size:16px;font-weight:600;color:#1a1a1a}.toc-article ul{list-style:none;margin:0;padding:0}.toc-article li.toc-h2{padding:4px 0}.toc-article li.toc-h3{padding:2px 0 2px 20px;font-size:14px}.toc-article a{color:#2c5f8a;text-decoration:none;border-bottom:1px dotted #a0b4c8}.toc-article a:hover{color:#1a3d5c;border-bottom-color:#1a3d5c}<\/style>\n<nav class=\"toc-article\" role=\"navigation\" aria-label=\"Sommaire\">\n<p>Sommaire<\/p>\n<ul>\n<li class=\"toc-h2\"><a href=\"#fondements-juridiques\">Fondements juridiques<\/a><\/li>\n<\/ul>\n<\/nav>\n<p>Le tribunal judiciaire du Mans, dans un jugement du 18 d\u00e9cembre 2025, a rejet\u00e9 la demande d\u2019une soci\u00e9t\u00e9 de n\u00e9goce de c\u00e9r\u00e9ales. Celle-ci contestait le refus de l\u2019administration fiscale de lui rembourser partiellement la taxe int\u00e9rieure de consommation sur le gaz naturel. La soci\u00e9t\u00e9 avait d\u00e9pos\u00e9 une demande unique pour son si\u00e8ge social, alors que les factures concernaient un autre \u00e9tablissement.<\/p>\n<p>La question de droit portait sur l\u2019identit\u00e9 de l\u2019\u00e9tablissement habilit\u00e9 \u00e0 solliciter le remboursement partiel de la taxe. Il s\u2019agissait de d\u00e9terminer si la demande devait \u00e9maner de l\u2019\u00e9tablissement utilisateur effectif du produit \u00e9nerg\u00e9tique ou de la personne morale.<\/p>\n<p>I. L\u2019obligation d\u2019une demande par \u00e9tablissement utilisateur<\/p>\n<p>Le tribunal rappelle que l\u2019article 32 de la loi de finances pour 2014 pr\u00e9voit un remboursement pour les personnes morales agricoles. Il pr\u00e9cise que les demandes sont adress\u00e9es aux services des imp\u00f4ts territorialement comp\u00e9tents.<\/p>\n<p>L\u2019instruction minist\u00e9rielle du 9 juillet 2021 est jug\u00e9e opposable car elle ne contredit pas la loi. Elle pr\u00e9cise que <em>&#8220;la demande de remboursement est effectu\u00e9e par l\u2019\u00e9tablissement qui utilise r\u00e9ellement le produit \u00e9nerg\u00e9tique&#8221;<\/em> (Instruction du 9 juillet 2021, \u00a71.3).<\/p>\n<p>Le juge en d\u00e9duit qu\u2019en pr\u00e9sence de plusieurs \u00e9tablissements, chaque site consommateur doit d\u00e9poser sa propre demande. La soci\u00e9t\u00e9 ne peut pas centraliser la requ\u00eate pour l\u2019ensemble de ses sites \u00e0 partir de son si\u00e8ge social.<\/p>\n<p>II. L\u2019application au cas d\u2019esp\u00e8ce et la confirmation du rejet<\/p>\n<p>En l\u2019esp\u00e8ce, la demande a \u00e9t\u00e9 formul\u00e9e par l\u2019\u00e9tablissement du si\u00e8ge social, mais les factures jointes mentionnent une livraison pour un autre site. Le tribunal constate que <em>&#8220;les factures produites \u00e0 l\u2019appui de la demande de remboursement partiel de TICGN correspondent \u00e0 une quantit\u00e9 de produit \u00e9nerg\u00e9tique pour l\u2019activit\u00e9 agricole du site se trouvant \u00e0 [Localit\u00e9 13]&#8221;<\/em> (Motifs, I).<\/p>\n<p>La soci\u00e9t\u00e9 n\u2019a pas d\u00e9montr\u00e9 l\u2019impossibilit\u00e9 technique de d\u00e9poser des demandes par \u00e9tablissement sur le portail CHORUS-PRO. Le rejet est donc fond\u00e9 sur le constat que <em>&#8220;l\u2019\u00e9tablissement d\u00e9clarant n\u2019\u00e9tait pas l\u2019\u00e9tablissement utilisateur&#8221;<\/em> (Motifs, I).<\/p>\n<p>Ce jugement a une valeur interpr\u00e9tative certaine en pr\u00e9cisant le r\u00e9gime du remboursement partiel de la taxe. Sa port\u00e9e est de rappeler que la qualit\u00e9 d\u2019utilisateur effectif prime sur la qualit\u00e9 de personne morale pour d\u00e9terminer l\u2019auteur de la demande.<\/p>\n<\/div>\n<style scoped>.fondements-juridiques{margin:40px 0 0;padding:0}.fondements-juridiques>h2{font-size:22px;color:#1a1a1a;border-bottom:2px solid #2c5f8a;padding-bottom:10px;margin-bottom:20px}.fj-article{background:#fdfdfd;border:1px solid #e8e8e8;border-radius:6px;padding:20px;margin-bottom:16px}.fj-article h3{font-size:17px;color:#2c5f8a;margin:0 0 12px;font-weight:600}.fj-texte{font-size:15px;line-height:1.7;color:#333}.fj-texte p{margin:8px 0}.fj-badge{font-size:11px;padding:2px 8px;border-radius:3px;margin-left:8px;font-weight:500;vertical-align:middle}.fj-en-vigueur{background:#e8f5e9;color:#2e7d32}.fj-abroge{background:#ffebee;color:#c62828}.fj-modifie{background:#fff3e0;color:#e65100}<\/style>\n<section class=\"fondements-juridiques\">\n<h2 id=\"fondements-juridiques\">Fondements juridiques<\/h2>\n<div class=\"fj-article\">\n<h3><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000035651060\" rel=\"nofollow\" target=\"_blank\">Article L. 2314-23 du Code du travail<\/a> <span class=\"fj-badge fj-en-vigueur\">En vigueur<\/span><\/h3>\n<div class=\"fj-texte\">\n<p>Pour les salari\u00e9s mis \u00e0 disposition qui remplissent les conditions mentionn\u00e9es au 2\u00b0 de l&#8217;article L. 1111-2, la condition de pr\u00e9sence dans l&#8217;entreprise utilisatrice est de douze mois continus pour y \u00eatre \u00e9lecteur. Les salari\u00e9s mis \u00e0 disposition ne sont pas \u00e9ligibles dans l&#8217;entreprise utilisatrice. <\/p>\n<p>Les salari\u00e9s mis \u00e0 disposition qui remplissent les conditions mentionn\u00e9es au premier alin\u00e9a choisissent s&#8217;ils exercent leur droit de vote dans l&#8217;entreprise qui les emploie ou l&#8217;entreprise utilisatrice.<\/p>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Le tribunal judiciaire du Mans, dans un jugement du 18 d\u00e9cembre 2025, a rejet\u00e9 la demande d\u2019une soci\u00e9t\u00e9 de n\u00e9goce de c\u00e9r\u00e9ales. Celle-ci contestait le&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":4843,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"judilibre","_kj_official_id":"6978c4becdc6046d47dea70a","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/6978c4becdc6046d47dea70a","_kj_judilibre_id":"6978c4becdc6046d47dea70a","_kj_jur":"Tribunal judiciaire","_kj_lieu":"Tribunal judiciaire du Mans","_kj_chambre":"Chambre 1","_kj_rg":"24\/03519","_kj_date":"2025-12-18","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[6454,6440],"tags":[],"class_list":["post-781988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisions-juridiques","category-tribunal-judiciaire"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tribunal judiciaire, le 18 d\u00e9cembre 2025, n\u00b024\/03519 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le tribunal judiciaire du Mans, dans un jugement du 18 d\u00e9cembre 2025, a rejet\u00e9 la demande d\u2019une soci\u00e9t\u00e9 de n\u00e9goce de c\u00e9r\u00e9ales. 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Ce dernier sollicite la sortie du r\u00e9gime de...","rel":"","context":"In &quot;D\u00e9cisions juridiques&quot;","block_context":{"text":"D\u00e9cisions juridiques","link":"https:\/\/kohenavocats.com\/category\/decisions-juridiques\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-7NmYG4-AE24-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-7NmYG4-AE24-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-7NmYG4-AE24-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-7NmYG4-AE24-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-7NmYG4-AE24-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-7NmYG4-AE24-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/posts\/781988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/users\/232070755"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/comments?post=781988"}],"version-history":[{"count":0,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/posts\/781988\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/media\/4843"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/media?parent=781988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/categories?post=781988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/en\/wp-json\/wp\/v2\/tags?post=781988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}