{"id":2738,"date":"2026-10-28T16:33:57","date_gmt":"2026-10-28T16:33:57","guid":{"rendered":"https:\/\/blatter.fr\/?post_type=publication&#038;p=2738"},"modified":"2026-10-28T16:33:57","modified_gmt":"2026-10-28T16:33:57","slug":"deplafonnement-impot-foncier-et-lissage-jean-pierre-blatter","status":"publish","type":"publication","link":"https:\/\/blatter.fr\/en\/publication\/deplafonnement-impot-foncier-et-lissage-jean-pierre-blatter\/","title":{"rendered":"D\u00e9plafonnement : imp\u00f4t foncier et lissage \u2013 Jean-Pierre Blatter"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-2738","publication","type-publication","status-publish","hentry"],"acf":{"pub_title":"Commercial leases","date_pub":"20230401","title_pub":"D\u00e9plafonnement : imp\u00f4t foncier et lissage","info_pub":"Commentaire de Cass. 3\u00e8me, 25 janvier 2023, AJDI, avril 2023","description_pub":"Property tax charged to the tenant under the lease constitutes an exorbitant charge justifying a reduction of the rental value, as assessed by the trial court in the exercise of its sovereign discretion.\r\nThe rule on phasing in rent increases under the last paragraph of Article L. 145-34 of the Commercial Code does not affect the setting of the rent at the rental value; since that mechanism is distinct from the rent-setting mechanism, it is not within the remit of the commercial rent judge to rule on its application.","link_page":"\/en\/competences\/","link_num":"06","link_title":"Time and stone in the field of leases"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9plafonnement : imp\u00f4t foncier et lissage \u2013 Jean-Pierre Blatter - Blatter Seynaeve<\/title>\n<meta name=\"description\" content=\"Property tax charged to the tenant under the lease constitutes an exorbitant charge justifying a reduction of the rental value, as assessed by the trial court in the exercise of its sovereign discretion. The rule on phasing in rent increases under the last paragraph of Article L. 145-34 of the Commercial Code does not affect the setting of the rent at the rental value; since that mechanism is distinct from the rent-setting mechanism, it is not within the remit of the commercial rent judge to rule on its application.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blatter.fr\/en\/publication\/deplafonnement-impot-foncier-et-lissage-jean-pierre-blatter\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9plafonnement : imp\u00f4t foncier et lissage \u2013 Jean-Pierre Blatter - Blatter Seynaeve\" \/>\n<meta property=\"og:description\" content=\"Property tax charged to the tenant under the lease constitutes an exorbitant charge justifying a reduction of the rental value, as assessed by the trial court in the exercise of its sovereign discretion. The rule on phasing in rent increases under the last paragraph of Article L. 145-34 of the Commercial Code does not affect the setting of the rent at the rental value; since that mechanism is distinct from the rent-setting mechanism, it is not within the remit of the commercial rent judge to rule on its application.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blatter.fr\/en\/publication\/deplafonnement-impot-foncier-et-lissage-jean-pierre-blatter\/\" \/>\n<meta property=\"og:site_name\" content=\"Blatter Seynaeve\" \/>\n<meta property=\"og:image\" content=\"https:\/\/blatter.fr\/wp-content\/uploads\/2026\/10\/blatter-seynaeve-partage.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blatter.fr\\\/en\\\/publication\\\/deplafonnement-impot-foncier-et-lissage-jean-pierre-blatter\\\/\",\"url\":\"https:\\\/\\\/blatter.fr\\\/en\\\/publication\\\/deplafonnement-impot-foncier-et-lissage-jean-pierre-blatter\\\/\",\"name\":\"D\u00e9plafonnement : imp\u00f4t foncier et lissage \u2013 Jean-Pierre Blatter - Blatter Seynaeve\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blatter.fr\\\/#website\"},\"datePublished\":\"2026-10-28T16:33:57+00:00\",\"description\":\"Property tax charged to the tenant under the lease constitutes an exorbitant charge justifying a reduction of the rental value, as assessed by the trial court in the exercise of its sovereign discretion. 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