{"id":5,"date":"2022-01-22T08:01:49","date_gmt":"2022-01-22T08:01:49","guid":{"rendered":"https:\/\/representant-fiscal.com\/?page_id=5"},"modified":"2025-12-11T12:03:38","modified_gmt":"2025-12-11T12:03:38","slug":"tgap-ticgn-ticpe-ticc-tca-taxation-des-boissons","status":"publish","type":"page","link":"https:\/\/representant-fiscal.com\/fr\/tgap-ticgn-ticpe-ticc-tca-taxation-des-boissons\/","title":{"rendered":"TGAP, TICGN, TICPE, TICC, TCA et Taxation des Boissons"},"content":{"rendered":"<div class=\"vce-row-container\"><div class=\"vce-row vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" data-vce-sticky-element=\"true\" id=\"el-bd95a4d3\" data-vce-do-apply=\"all el-bd95a4d3\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" 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class=\"wpml-ls-flag\"\n            src=\"https:\/\/representant-fiscal.com\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/ja.svg\"\n            alt=\"\"\n            loading=\"lazy\"\n            \n            \n    \/><span class=\"wpml-ls-native\" lang=\"ja\">\u65e5\u672c\u8a9e<\/span><span class=\"wpml-ls-display\"><span class=\"wpml-ls-bracket\"> (<\/span>Japonais<span class=\"wpml-ls-bracket\">)<\/span><\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/nav><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\"><div class=\"vce-row vce-element--has-background vce-row--col-gap-0 vce-row-content--top\" data-vce-full-width=\"true\" id=\"el-ac62faae\" data-vce-do-apply=\"all el-ac62faae\"><div class=\"vce-content-background-container\"><div class=\"vce-asset-parallax-container vce-visible-all-only\" data-vce-assets-parallax=\".vce-asset-parallax\" data-vce-assets-parallax-reverse=\"false\"><div 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class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-00a12841\" data-vce-do-apply=\"all el-00a12841\"><h1 style=\"text-align: center; line-height: 1.5;\"><span style=\"font-family: 'Work Sans'; font-weight: 600; font-style: normal; letter-spacing: 4px;\"><span style=\"color: #194862; letter-spacing: 5px;\">Taxes <span style=\"color: #be3245;\">assimil\u00e9es<\/span><\/span><\/span><\/h1>\n<h3 style=\"text-align: center;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; font-size: 18pt;\">Votre soci\u00e9t\u00e9 est concern\u00e9e par au moins une des situations ci-dessous. Pour conna\u00eetre vos obligations r\u00e9glementaires, cliquez ci-dessous.<\/span><\/h3><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-88e1777d\" data-vce-do-apply=\"all el-88e1777d\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-ec6a24a5\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-ec6a24a5\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-ec6a24a5\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-15865d62\" data-vce-do-apply=\"all el-15865d62\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 700px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 53.7143%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"700\" height=\"376\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/10\/TGAP-1-320x172.jpg 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/10\/TGAP-1-480x258.jpg 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/TGAP-1-700x376.jpg 700w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/TGAP-1-700x376.jpg\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/10\/TGAP-1.jpg\" data-attachment-id=\"470044\"  alt=\"\" title=\"TGAP\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-110351d4\" data-vce-do-apply=\"all el-110351d4\"><h2><span style=\"font-weight: 600; font-style: normal; color: #194862; font-family: 'Work Sans'; font-size: 24pt;\">LA TGAP<\/span><\/h2><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-830bf202\" data-vce-do-apply=\"all el-830bf202\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-aca12cd8\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-aca12cd8\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-aca12cd8\"><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-7105f2fe\" data-vce-do-apply=\"margin padding border background  el-7105f2fe\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h3 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-7105f2fe\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Votre soci\u00e9t\u00e9 \u00e9tablie \u00e0 l'\u00e9tranger exerce une activit\u00e9 consid\u00e9r\u00e9e comme \"polluante\".<\/h3><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-7105f2fe\"><p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #194862;\">Vous \u00eates redevable de la <strong>Taxe G\u00e9n\u00e9rale sur les Activit\u00e9s Polluantes (TGAP)<\/strong>.<\/span><\/p>\n<p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #be3245;\">\u2022 Vous devez accomplir des obligations d\u00e9claratives et d\u00e9signer un repr\u00e9sentant fiscal fran\u00e7ais.<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last\" id=\"el-59da52ef\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-59da52ef\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-59da52ef\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-dd7c4697\" data-vce-do-apply=\"all el-dd7c4697\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 700px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 53.7143%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"700\" height=\"376\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICGN-320x240.jpg 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICGN-480x360.jpg 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICGN-800x600.jpg 800w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/TICGN-700x376.jpg 700w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/TICGN-700x376.jpg\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICGN.jpg\" data-attachment-id=\"2728\"  alt=\"\" title=\"\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-0ca22680\" data-vce-do-apply=\"all el-0ca22680\"><h2><span style=\"font-weight: 600; font-style: normal; color: #194862; font-family: 'Work Sans'; font-size: 24pt;\">LA TICGN<\/span><\/h2><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-9d4ec838\" data-vce-do-apply=\"all el-9d4ec838\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-a9cc8165\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-a9cc8165\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-a9cc8165\"><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-d35e5900\" data-vce-do-apply=\"margin padding border background  el-d35e5900\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h3 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-d35e5900\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Votre soci\u00e9t\u00e9 \u00e9trang\u00e8re fournit du gaz naturel \u00e0 des consommateurs finaux fran\u00e7ais.<\/h3><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-d35e5900\"><p style=\"line-height: inherit;\"><span style=\"color: #194862;\"><em><span style=\"font-family: Asap; font-weight: 500;\">La <strong>Taxe Int\u00e9rieure de Consommation de Gaz Naturel (TICGN) <\/strong>est collect\u00e9e par les fournisseurs de gaz aupr\u00e8s de leurs clients.<\/span><\/em><\/span><\/p>\n<p style=\"line-height: inherit;\"><em><span style=\"color: #be3245; font-family: Asap; font-weight: 500;\">\u2022 Vous avez l\u2019obligation de la reverser par le biais d'un repr\u00e9sentant fiscal. Toutefois, en vertu de certaines dispositions, votre soci\u00e9t\u00e9 peut \u00eatre \u00e9ligible au remboursement total ou partiel.<\/span><\/em><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-bbd10896\" data-vce-do-apply=\"all el-bbd10896\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-d3afeb10\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-d3afeb10\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-d3afeb10\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-90e8d80e\" data-vce-do-apply=\"all el-90e8d80e\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 700px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 54.1429%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"700\" height=\"379\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICPE-320x240.jpg 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICPE-480x360.jpg 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICPE-800x600.jpg 800w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/TICPE-700x379.jpg 700w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/TICPE-700x379.jpg\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICPE.jpg\" data-attachment-id=\"2729\"  alt=\"\u77f3\u6cb9\u88fd\u54c1\u5185\u56fd\u6d88\u8cbb\u7a0e\" title=\"\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-34ae6768\" data-vce-do-apply=\"all el-34ae6768\"><h2><span style=\"font-weight: 600; font-style: normal; color: #194862; font-family: 'Work Sans'; font-size: 24pt;\">LA TICPE <span style=\"color: #ffffff;\">(T.I.C.P.E)<\/span><br><\/span><\/h2><\/div><\/div><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-32d07fc8\" data-vce-do-apply=\"margin padding border background  el-32d07fc8\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h3 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-32d07fc8\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Votre soci\u00e9t\u00e9 \u00e9trang\u00e8re importe, produit ou stocke des produits p\u00e9troliers, alors vous \u00eates redevables de la TICPE.<\/h3><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-32d07fc8\"><p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #194862;\">Cette taxe porte sur les produits p\u00e9troliers destin\u00e9es \u00e0 \u00eatre utilis\u00e9s comme carburants ou combustible de chauffage.<\/span><\/p>\n<p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #be3245;\">\u2022 Vous avez l\u2019obligation de payer cette taxe. Selon certaines conditions, vous pouvez obtenir un remboursement partiel.<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last\" id=\"el-3fa5f567\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-3fa5f567\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-3fa5f567\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-6da01e7e\" data-vce-do-apply=\"all el-6da01e7e\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 700px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 53.7143%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"700\" height=\"376\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICC-320x240.jpg 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICC-480x360.jpg 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICC-800x600.jpg 800w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/TICC-700x376.jpg 700w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/TICC-700x376.jpg\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/TICC.jpg\" data-attachment-id=\"2730\"  alt=\"\u77f3\u70ad\u7a0e\" title=\"\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-3368bbbb\" data-vce-do-apply=\"all el-3368bbbb\"><h2><span style=\"font-weight: 600; font-style: normal; color: #194862; font-family: 'Work Sans'; font-size: 24pt;\">LA TICC<\/span><\/h2><\/div><\/div><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-5acbde50\" data-vce-do-apply=\"margin padding border background  el-5acbde50\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h3 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-5acbde50\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Votre soci\u00e9t\u00e9 est \u00e9tablie dans l\u2019Union europ\u00e9enne et fournit des utilisateurs de charbon en France. <\/h3><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-5acbde50\"><p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #194862;\">Vous \u00eates concern\u00e9(e) par <strong>la Taxe Int\u00e9rieure de Consommation sur le Charbon (TICC)<\/strong>.<\/span><\/p>\n<p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #be3245;\">\u2022 Vous devez accomplir des obligations d\u00e9claratives relatives \u00e0 cette taxe. Votre <strong>soci\u00e9t\u00e9 \u00e9tant bas\u00e9e hors de France<\/strong>, vous devez d\u00e9signer un <strong>repr\u00e9sentant fiscal fran\u00e7ais<\/strong>. <br><\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-88d40747\" data-vce-do-apply=\"all el-88d40747\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-d7689c78\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-d7689c78\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-d7689c78\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-62d7ad31\" data-vce-do-apply=\"all el-62d7ad31\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 700px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 53.7143%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"700\" height=\"376\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/INSURANCE-POLICY-TAX-320x240.jpg 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/INSURANCE-POLICY-TAX-480x360.jpg 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/INSURANCE-POLICY-TAX-800x600.jpg 800w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/INSURANCE-POLICY-TAX-700x376.jpg 700w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/INSURANCE-POLICY-TAX-700x376.jpg\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/INSURANCE-POLICY-TAX.jpg\" data-attachment-id=\"2733\"  alt=\"\u4fdd\u967a\u5951\u7d04\u7a0e\" title=\"\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-fca9b3ea\" data-vce-do-apply=\"all el-fca9b3ea\"><h2><span style=\"font-weight: 600; font-style: normal; color: #194862; font-family: 'Work Sans'; font-size: 24pt;\">LA TCA<\/span><\/h2><\/div><\/div><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-34e00155\" data-vce-do-apply=\"margin padding border background  el-34e00155\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h3 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-34e00155\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Vous \u00eates un assureur \u00e9tabli en dehors du territoire fran\u00e7ais, vous \u00eates alors redevable de la Taxe sur les Conventions d'Assurance (TCAS)<\/h3><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-34e00155\"><p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #194862;\">Vos clients (particuliers ou entreprises) ont souscrit un contrat d'assurance aupr\u00e8s de votre compagnie. Ils s'acquittent de <strong>la Taxe sur les Conventions d'Assurances (TCAS)<\/strong>.&nbsp;<\/span><\/p>\n<p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #be3245;\">\u2022 Vous avez l\u2019obligation de collecter cette taxe et de la reverser \u00e0 l'administration fiscale fran\u00e7aise par le biais d'un repr\u00e9sentant fiscal fran\u00e7ais.<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last\" id=\"el-6f517776\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-6f517776\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-6f517776\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-2bd24339\" data-vce-do-apply=\"all el-2bd24339\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 700px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 53.7143%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"700\" height=\"376\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/BEVERAGE-TAX-320x240.jpg 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/BEVERAGE-TAX-480x360.jpg 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/BEVERAGE-TAX-800x600.jpg 800w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/BEVERAGE-TAX-700x376.jpg 700w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2025\/12\/BEVERAGE-TAX-700x376.jpg\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/01\/BEVERAGE-TAX.jpg\" data-attachment-id=\"2732\"  alt=\"\u6e05\u6dbc\u98f2\u6599\u6c34\u306b\u95a2\u3059\u308b\u7a0e\u91d1\" title=\"\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-ccdcdb02\" data-vce-do-apply=\"all el-ccdcdb02\"><h2><span style=\"font-weight: 600; font-style: normal; color: #194862; font-family: 'Work Sans'; font-size: 24pt;\">LA TAXATION DES BOISSONS<\/span><\/h2><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-e736739d\" data-vce-do-apply=\"all el-e736739d\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-e8482817\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-e8482817\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-e8482817\"><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-daf095f9\" data-vce-do-apply=\"margin padding border background  el-daf095f9\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h3 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-daf095f9\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Boissons non-alcolis\u00e9es vendues par une entreprise non \u00e9tablie en France<\/h3><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-daf095f9\"><p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #194862;\">Quel que soit leur conditionnement (f\u00fbt, bouteille, bo\u00eete, canette par exemple), les boissons suivantes sont soumises \u00e0 une taxe obligatoire :<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: Asap;\"><em><span style=\"color: #194862;\">\u2022 Eaux (min\u00e9rales naturelles ou artificielles, de source et autres eaux de tables potables, eaux de laboratoire filtr\u00e9es, st\u00e9rilis\u00e9es ou pasteuris\u00e9es )<br><\/span><\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: Asap;\"><em><span style=\"color: #194862;\">\u2022 Autres boissons gaz\u00e9ifi\u00e9es ou non ne contenant pas plus de 1,2% vol. d'alcool<br><\/span><\/em><\/span><\/p>\n<p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #be3245;\"><em>Elles sont \u00e0 la charge des professionnels qui fabriquent, importent ou fournissent, m\u00eame \u00e0 titre gratuit, ces produits \u00e0 leurs clients (bar, restaurant, commerce de d\u00e9tail par exemple).<\/em> <\/span><\/p>\n<p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #be3245;\">Vous devez d\u00e9clarer et payer la contribution \u00e0 l'appui des formulaires de <strong>TVA&nbsp;<\/strong> par le biais d'un repr\u00e9sentant fiscal fran\u00e7ais.<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-30397a16\" data-vce-do-apply=\"all el-30397a16\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-519d1e66\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-519d1e66\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-519d1e66\"><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-7f52148c\" data-vce-do-apply=\"margin padding border background  el-7f52148c\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h3 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-7f52148c\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Boissons alcoolis\u00e9es vendues par une entreprise non \u00e9tablie en France<\/h3><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-7f52148c\"><p class=\"v1MsoNormal\"><span style=\"font-family: Asap; font-weight: 500; font-style: normal;\"><em><span style=\"color: #194862;\">Elles sont \u00e0 la charge des professionnels qui fabriquent, importent ou fournissent, m\u00eame \u00e0 titre gratuit, ces produits \u00e0 leurs clients (bar, restaurant, commerce de d\u00e9tail par exemple).<\/span><\/em><\/span><\/p>\n<p style=\"line-height: inherit;\"><span style=\"font-family: Asap; font-weight: 500; font-style: italic; color: #be3245;\">\u2022 SI vous \u00eates \u00e9tablis en dehors du territoire fran\u00e7ais, vous devez vous acquitter de cette taxe par le biais d'un repr\u00e9sentant fiscal fran\u00e7ais.<br><\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-058d2146\" data-vce-do-apply=\"all el-058d2146\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-1d38cd4b\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-1d38cd4b\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-1d38cd4b\"><div class=\"vce-button--style-basic-container vce-button--style-basic-container--align-center\"><span class=\"vce-button--style-basic-wrapper vce\" id=\"el-2782ba17\" data-vce-do-apply=\"margin el-2782ba17\"><a class=\"vce-button vce-button--style-basic vce-button--style-basic--border-round vce-button--style-basic--size-medium vce-button--style-basic--color-b-190-50-69--fff\" href=\"#vcv-popup-881\" data-vce-do-apply=\"padding border background  el-2782ba17\">Je d\u00e9marre la proc\u00e9dure<\/a><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-d5511adc\" data-vce-do-apply=\"all el-d5511adc\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-d36cb899\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-d36cb899\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-d36cb899\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-b1677977\" data-vce-do-apply=\"all el-b1677977\"><h2 style=\"text-align: center;\"><span style=\"font-size: 36pt;\">Actualit\u00e9s<\/span><\/h2><\/div><\/div><div class=\"vce-post-slider-block vce-slick-slider-custom vce-post-slider-block-shape--rounded vce-post-slider-block--has-box-shadow vce-post-slider-block--stretch-slides vce-post-slider-block--text-align-left vce-post-slider-block--image-size-small vce-post-slider-block--has-arrows vce-post-slider-block-arrows-color--b-193-26-74 vce-post-slider-block-arrows-color-hover--b-33-33-33 vce-post-slider-block-dots-color--d8d8d8 vce-post-slider-block-dots-color-hover--b-193-26-74 vce-post-slider-block-item-background-color--ffffff\"><div class=\"vce vce-post-slider-block-wrapper\" id=\"el-5323cb58\" data-vce-do-apply=\"all el-5323cb58\" data-slick-autoplay=\"on\" data-slick-autoplay-delay=\"6000\" data-slick-arrows=\"on\" data-slick-infinite=\"on\" data-slick-dots=\"on\" data-slick-slides-to-show=\"3 3 3 2 1\"><div class=\"vce-post-slider-block-list\">\n                   <div class=\"vce-post-slider-block-arrow vce-post-slider-block-prev-arrow\">\n                       <svg width=\"16px\" height=\"25px\" viewBox=\"0 0 16 25\">\n                         <polygon id=\"Prev-Arrow\" points=\"12.3743687 5.68434189e-14 0 12.3743687 12.0208153 24.395184 14.1421356 22.2738636 4.31790889 12.4496369 14.5709572 2.19658855\" \/>\n                       <\/svg>\n                     <\/div>\n                   <div class=\"slick-list\">\n                     <div class=\"slick-track\"><div class=\"vce-post-slider-block-item vc-slick-item vce-post-slider-block-item--color-3E3D3D vce-post-slider-block-item--description-color-555555\"><div class=\"vce-post-slider-block-item-inner\"><a href=\"https:\/\/representant-fiscal.com\/fr\/le-principe-de-proportionnalite-des-peines-deux-jurisprudences-recentes\/\" class=\"vce-post-slider-block-item-link\" aria-label=\"Le principe de proportionnalit\u00e9 des peines : deux jurisprudences r\u00e9centes\"><\/a><div class=\"vce-post-slider-block-item-content\"><h3 class=\"vce-post-slider-block-item-title\">Le principe de proportionnalit\u00e9 des peines : deux jurisprudences r\u00e9centes<\/h3><div class=\"vce-post-description--excerpt\"><p>Arr\u00eat de la Cour de Justice de l\u2019UE du 17 mai 2023 Affaire C-418\/22 SA CEZAM En l\u2019esp\u00e8ce, la question&hellip;<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"vce-post-slider-block-item vc-slick-item vce-post-slider-block-item--color-3E3D3D vce-post-slider-block-item--description-color-555555\"><div class=\"vce-post-slider-block-item-inner\"><a href=\"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/\" class=\"vce-post-slider-block-item-link\" aria-label=\"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics\"><\/a><div class=\"vce-post-slider-block-item-content\"><h3 class=\"vce-post-slider-block-item-title\">Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics<\/h3><div class=\"vce-post-description--excerpt\"><p>En l\u2019esp\u00e8ce, un directeur de cours de th\u00e9\u00e2tre a fait l\u2019objet d\u2019une v\u00e9rification de comptabilit\u00e9 ayant aboutit \u00e0 un redressement&hellip;<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"vce-post-slider-block-item vc-slick-item vce-post-slider-block-item--color-3E3D3D vce-post-slider-block-item--description-color-555555\"><div class=\"vce-post-slider-block-item-inner\"><a href=\"https:\/\/representant-fiscal.com\/fr\/operations-triangulaires-et-mentions-obligatoires-sur-factures\/\" class=\"vce-post-slider-block-item-link\" aria-label=\"OPERATIONS TRIANGULAIRES ET MENTIONS OBLIGATOIRES SUR FACTURES\"><\/a><div class=\"vce-post-slider-block-item-content\"><h3 class=\"vce-post-slider-block-item-title\">OPERATIONS TRIANGULAIRES ET MENTIONS OBLIGATOIRES SUR FACTURES<\/h3><div class=\"vce-post-description--excerpt\"><p>Commentaire de l&rsquo;arr\u00eat de la Cour de Justice de l&rsquo;UE du 8 D\u00e9cembre 2022 En l\u2019esp\u00e8ce, une soci\u00e9t\u00e9 autrichienne (interm\u00e9diaire)&hellip;<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"vce-post-slider-block-item vc-slick-item vce-post-slider-block-item--color-3E3D3D vce-post-slider-block-item--description-color-555555\"><div class=\"vce-post-slider-block-item-inner\"><a href=\"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/\" class=\"vce-post-slider-block-item-link\" aria-label=\"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais\"><\/a><div class=\"vce-post-description--background-wrapper-box\">\n    <div class=\"vce-post-description--background-wrapper\">\n        <div class=\"vce-post-description--background\" style=\"background-image: url(https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/12\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg);\"><\/div>\n    <\/div>\n<\/div>\n<div class=\"vce-post-slider-block-item-content\"><h3 class=\"vce-post-slider-block-item-title\">Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais<\/h3><div class=\"vce-post-description--excerpt\"><p>Que dit le Conseil d&rsquo;Etat en mati\u00e8re de respect des d\u00e9lais lors d&rsquo;un contr\u00f4le fiscal ? Dans un arr\u00eat du&hellip;<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"vce-post-slider-block-item vc-slick-item vce-post-slider-block-item--color-3E3D3D vce-post-slider-block-item--description-color-555555\"><div class=\"vce-post-slider-block-item-inner\"><a href=\"https:\/\/representant-fiscal.com\/fr\/e-invoicing-e-reporting\/\" class=\"vce-post-slider-block-item-link\" aria-label=\"E-Invoicing\/E-Reporting : R\u00e9sum\u00e9 de la r\u00e9forme \u00e0 venir\"><\/a><div class=\"vce-post-description--background-wrapper-box\">\n    <div class=\"vce-post-description--background-wrapper\">\n        <div class=\"vce-post-description--background\" style=\"background-image: url(https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/12\/E-Invoicing-E-Reporting.jpg);\"><\/div>\n    <\/div>\n<\/div>\n<div class=\"vce-post-slider-block-item-content\"><h3 class=\"vce-post-slider-block-item-title\">E-Invoicing\/E-Reporting : R\u00e9sum\u00e9 de la r\u00e9forme \u00e0 venir<\/h3><div class=\"vce-post-description--excerpt\"><p>D\u00e9finitions :E-invoicing : Il s\u2019agit en fran\u00e7ais du syst\u00e8me de la facturation \u00e9lectronique. La facture \u00e9lectronique est une facture \u00e9mise,&hellip;<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"vce-post-slider-block-item vc-slick-item vce-post-slider-block-item--color-3E3D3D vce-post-slider-block-item--description-color-555555\"><div class=\"vce-post-slider-block-item-inner\"><a href=\"https:\/\/representant-fiscal.com\/fr\/applicabilite-de-la-tva-sur-les-arrhes-et-les-acomptes\/\" class=\"vce-post-slider-block-item-link\" aria-label=\"Applicabilit\u00e9 de la TVA sur les arrhes et les acomptes\"><\/a><div class=\"vce-post-description--background-wrapper-box\">\n    <div class=\"vce-post-description--background-wrapper\">\n        <div class=\"vce-post-description--background\" style=\"background-image: url(https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/10\/Applicabilite-de-la-TVA-sur-les-arrhes-et-les-acomptes.jpg);\"><\/div>\n    <\/div>\n<\/div>\n<div class=\"vce-post-slider-block-item-content\"><h3 class=\"vce-post-slider-block-item-title\">Applicabilit\u00e9 de la TVA sur les arrhes et les acomptes<\/h3><\/div><\/div><\/div><div class=\"vce-post-slider-block-item vc-slick-item vce-post-slider-block-item--color-3E3D3D vce-post-slider-block-item--description-color-555555\"><div class=\"vce-post-slider-block-item-inner\"><a href=\"https:\/\/representant-fiscal.com\/fr\/e-reporting-une-nouvelle-obligation-declarative-pour-les-entreprises-etrangeres\/\" class=\"vce-post-slider-block-item-link\" aria-label=\"E-reporting : une nouvelle obligation d\u00e9clarative pour les entreprises \u00e9trang\u00e8res\"><\/a><div class=\"vce-post-description--background-wrapper-box\">\n    <div class=\"vce-post-description--background-wrapper\">\n        <div class=\"vce-post-description--background\" style=\"background-image: url(https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/09\/Merged_document-scaled.jpg);\"><\/div>\n    <\/div>\n<\/div>\n<div class=\"vce-post-slider-block-item-content\"><h3 class=\"vce-post-slider-block-item-title\">E-reporting : une nouvelle obligation d\u00e9clarative pour les entreprises \u00e9trang\u00e8res<\/h3><\/div><\/div><\/div><div class=\"vce-post-slider-block-item vc-slick-item vce-post-slider-block-item--color-3E3D3D vce-post-slider-block-item--description-color-555555\"><div class=\"vce-post-slider-block-item-inner\"><a href=\"https:\/\/representant-fiscal.com\/fr\/un-nouveau-report-de-la-suppression-du-tarif-reduit-de-ticpe\/\" class=\"vce-post-slider-block-item-link\" aria-label=\"Un nouveau report de la suppression du tarif r\u00e9duit de TICPE\"><\/a><div class=\"vce-post-description--background-wrapper-box\">\n    <div class=\"vce-post-description--background-wrapper\">\n        <div class=\"vce-post-description--background\" style=\"background-image: url(https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/08\/nouveau-report-de-la-suppression-du-tarif-scaled.jpg);\"><\/div>\n    <\/div>\n<\/div>\n<div class=\"vce-post-slider-block-item-content\"><h3 class=\"vce-post-slider-block-item-title\">Un nouveau report de la suppression du tarif r\u00e9duit de TICPE<\/h3><\/div><\/div><\/div><div class=\"vce-post-slider-block-item vc-slick-item vce-post-slider-block-item--color-3E3D3D vce-post-slider-block-item--description-color-555555\"><div class=\"vce-post-slider-block-item-inner\"><a href=\"https:\/\/representant-fiscal.com\/fr\/fiscalite-des-oeuvres-dart-arret-de-la-cour-administrative-dappel-de-paris-du-1er-juin-2022\/\" class=\"vce-post-slider-block-item-link\" aria-label=\"Fiscalit\u00e9 des oeuvres d'art : Arr\u00eat de la cour administrative d'appel de Paris du 1er juin 2022\"><\/a><div class=\"vce-post-description--background-wrapper-box\">\n    <div class=\"vce-post-description--background-wrapper\">\n        <div class=\"vce-post-description--background\" style=\"background-image: url(https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/08\/fiscalite-des-oeuvres-dart-scaled.jpg);\"><\/div>\n    <\/div>\n<\/div>\n<div class=\"vce-post-slider-block-item-content\"><h3 class=\"vce-post-slider-block-item-title\">Fiscalit\u00e9 des oeuvres d'art : Arr\u00eat de la cour administrative d'appel de Paris du 1er juin 2022<\/h3><\/div><\/div><\/div><\/div>\n                   <\/div>\n                   <div class=\"vce-post-slider-block-arrow vce-post-slider-block-next-arrow\">\n                       <svg width=\"16px\" height=\"25px\" viewBox=\"0 0 16 25\">\n                         <polygon id=\"Next-Arrow\" points=\"3.02081528 24.395184 15.395184 12.0208153 3.37436867 1.13686838e-13 1.25304833 2.12132034 11.0772751 11.9455471 0.824226734 22.1985954\" \/>\n                       <\/svg>\n                    <\/div>\n                   <div class=\"vce-post-slider-block-dots\"><\/div>\n                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style=\"text-align: left;\">&nbsp;<\/h2>\n<h2 style=\"text-align: left;\">&nbsp;<\/h2>\n<h2 style=\"text-align: left;\"><span style=\"color: #194862; font-style: normal; text-transform: var(--p-text-transform); font-size: 18pt; letter-spacing: 1px; font-family: 'Work Sans'; font-weight: 600;\">NOTRE CABINET<\/span><\/h2>\n<h2 style=\"text-align: left; line-height: 1.25;\"><span style=\"font-size: 10pt;\"><span style=\"color: #194862; font-style: var(--p-font-style); font-weight: var(--p-font-weight); letter-spacing: var(--p-letter-spacing); text-transform: var(--p-text-transform);\">Fond\u00e9 en 1989, <span style=\"font-weight: bold; font-style: normal;\">A<\/span><\/span><span style=\"color: #194862; letter-spacing: var(--p-letter-spacing); text-transform: var(--p-text-transform); font-weight: bold; font-style: normal;\">fc Repr\u00e9sentation Fiscale<\/span><span style=\"color: #194862; font-style: var(--p-font-style); font-weight: var(--p-font-weight); letter-spacing: var(--p-letter-spacing); text-transform: var(--p-text-transform);\"> est sp\u00e9cialiste dans la l\u00e9gislation douani\u00e8re et fiscale. \u00c0 l'\u00e9coute des <strong>entreprises \u00e9trang\u00e8res<\/strong>, nos experts mettent en \u0153uvre toute leur exp\u00e9rience et leurs comp\u00e9tences pour vous apporter les solutions adapt\u00e9es \u00e0 vos projets en conformit\u00e9 avec la r\u00e9glementation. Nous travaillons sur le long terme avec des professionnels de divers horizons et impliqu\u00e9s dans tous les secteurs d'activit\u00e9 : a\u00e9ronautique, agriculture, agroalimentaire, assurances, automobile, chimie, \u00e9nergie, <\/span><span style=\"color: #194862; font-style: var(--p-font-style); font-weight: var(--p-font-weight); letter-spacing: var(--p-letter-spacing); text-transform: var(--p-text-transform);\">e-commerce, high-tech...<\/span><\/span><\/h2><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-9p vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first\" id=\"el-d3fadfe7\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-d3fadfe7\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-d3fadfe7\"><div class=\"vcv-row-control-wrapper\"><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-38p vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last\" id=\"el-9b4bc6d1\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-9b4bc6d1\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-9b4bc6d1\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-e9ef73a2\" data-vce-do-apply=\"all el-e9ef73a2\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 300px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 61%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"300\" height=\"183\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/02\/Logo-Representant-fiscal-en-france-pour-entreprise-etrangere-300x184.png 300w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/02\/Logo-Representant-fiscal-en-france-pour-entreprise-etrangere-300x184.png\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/02\/Logo-Representant-fiscal-en-france-pour-entreprise-etrangere.png\" data-attachment-id=\"3107\"  alt=\"Logo Representant fiscal en france pour entreprise etrangere\" title=\"\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-d475b304\" data-vce-do-apply=\"all el-d475b304\"><p style=\"line-height: inherit;\">5 bis avenue du Cep<br>78300 POISSY, FRANCE<br><a href=\"tel:+33139706482\">+33 1 39 70 64 82<\/a><\/p>\n<p style=\"line-height: inherit;\"><a href=\"mailto:contact@representant-fiscal.com\">contact@representant-fiscal.com<\/a><\/p><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-42b3c4d1\" data-vce-do-apply=\"all el-42b3c4d1\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-9946a333\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-9946a333\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-9946a333\"><div class=\"vce-features vce-var-icon vce-features--style-filled-circle vce-features--size-small\" style=\"--iconAlignment: center; 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font-family: 'Work Sans'; font-weight: 500; font-style: normal;\"><a style=\"color: #194862;\" href=\"\/fr\/politique-de-confidentialite-des-donnees\"><span style=\"font-size: 14pt;\">Politique de confidentialit\u00e9 des&nbsp;donn\u00e9es<\/span><\/a><\/span><\/h3><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first\" id=\"el-0e008244\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-0e008244\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-0e008244\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-82c37767\" data-vce-do-apply=\"all el-82c37767\"><h3 style=\"text-align: center;\"><a href=\"mailto:rh@representant-fiscal.com\"><span style=\"color: #194862;\"><span style=\"font-family: 'Work Sans'; font-weight: 500; font-style: normal; font-size: 14pt;\">Rejoignez-nous<\/span><\/span><\/a><\/h3><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last\" id=\"el-de3868c5\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-de3868c5\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-de3868c5\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-bdd9198f\" data-vce-do-apply=\"all el-bdd9198f\"><h3 style=\"text-align: center;\"><a href=\"\/fr\/mentions-legales\"><span style=\"color: #194862;\"><span style=\"font-family: 'Work Sans'; font-weight: 500; font-style: normal; font-size: 14pt;\">Mentions l\u00e9gales<\/span><\/span><\/a><\/h3><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Taxes assimil\u00e9es Votre soci\u00e9t\u00e9 est concern\u00e9e par au moins une des situations ci-dessous. Pour conna\u00eetre vos obligations r\u00e9glementaires, cliquez ci-dessous.LA&hellip;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TGAP, TICGN, TICPE, TICC - Repr\u00e9sentation Fiscale en France<\/title>\n<meta name=\"description\" content=\"Votre soci\u00e9t\u00e9 est concern\u00e9e par une de ces obligations r\u00e9glementaires : TGAP, TICGN, TICPE, TICC, TCA, Taxation des Boissons.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/representant-fiscal.com\/fr\/tgap-ticgn-ticpe-ticc-tca-taxation-des-boissons\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TGAP, TICGN, TICPE, TICC - 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