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Cette vacance, impos\u0026#x00E9;e par la r\u0026#x00E9;glementation, ne peut \u0026#x00EA;tre assimil\u0026#x00E9;e \u0026#x00E0; une r\u0026#x00E9;tention volontaire ou sp\u0026#x00E9;culative.\u003C\/p\u003E\u003Cp\u003EDans ce contexte, l\u0026#x2019;application de la taxe sur les logements vacants \u0026#x00E0; des biens juridiquement inlouables appara\u0026#x00EE;t inadapt\u0026#x00E9;e et contre-productive. 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