{"id":169128,"date":"2023-06-22T14:38:26","date_gmt":"2023-06-22T14:38:26","guid":{"rendered":"https:\/\/representant-fiscal.com\/?p=169128"},"modified":"2023-06-22T14:54:16","modified_gmt":"2023-06-22T14:54:16","slug":"tva-facturee-a-tort-nouvelles-decisions-jurisprudentielles","status":"publish","type":"post","link":"https:\/\/representant-fiscal.com\/fr\/tva-facturee-a-tort-nouvelles-decisions-jurisprudentielles\/","title":{"rendered":"TVA FACTUREE A TORT : Nouvelles d\u00e9cisions jurisprudentielles"},"content":{"rendered":"<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-ddaad890\" data-vce-do-apply=\"all el-ddaad890\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-32p 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-b85b41a1\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-b85b41a1\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-b85b41a1\"><div class=\"vce-single-image-container vce-single-image--align-center\"><div class=\"vce vce-single-image-wrapper\" id=\"el-bb6c065f\" data-vce-do-apply=\"all el-bb6c065f\"><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: 66.6667%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"300\" height=\"200\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_239283630-stock-photo-judge-gavel-justice-lawyers-having-300x200.webp 300w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_239283630-stock-photo-judge-gavel-justice-lawyers-having-320x213.webp 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_239283630-stock-photo-judge-gavel-justice-lawyers-having-480x320.webp 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_239283630-stock-photo-judge-gavel-justice-lawyers-having-800x533.webp 800w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_239283630-stock-photo-judge-gavel-justice-lawyers-having-600x400.webp 2x\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_239283630-stock-photo-judge-gavel-justice-lawyers-having-300x200.webp\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_239283630-stock-photo-judge-gavel-justice-lawyers-having.webp\" data-attachment-id=\"169171\"  alt=\"\" title=\"depositphotos_239283630-stock-photo-judge-gavel-justice-lawyers-having\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-68p 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-6e0f1fbe\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-6e0f1fbe\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-6e0f1fbe\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-6b6571e6\" data-vce-do-apply=\"all el-6b6571e6\"><p>&nbsp;<\/p><p><span style=\"font-size: 16pt;\">Il convient d\u2019analyser deux arr\u00eats r\u00e9cents qui pr\u00e9sentent deux situations diff\u00e9rentes de TVA factur\u00e9e \u00e0 tort&nbsp;:<\/span><\/p><p><span style=\"font-size: 16pt;\">\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D\u2019une part un arr\u00eat de la Cour Administrative d'Appel de Lyon du 2 f\u00e9vrier 2023 portant sur la TVA factur\u00e9e \u00e0 tort sur une activit\u00e9 hors du champs d\u2019application de la TVA<\/span><\/p><p><span style=\"font-size: 16pt;\">\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D\u2019autre part un arr\u00eat de la Cour de Justice de l'UE du 8 D\u00e9cembre 2022 portant sur l\u2019erreur de taux de TVA ayant entrain\u00e9 de la TVA factur\u00e9e \u00e0 tort<\/span><\/p><\/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-a1229927\" data-vce-do-apply=\"all el-a1229927\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-50p 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-590ec87e\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-590ec87e\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-590ec87e\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-d30992dc\" data-vce-do-apply=\"all el-d30992dc\"><p style=\"text-align: center;\"><span style=\"color: #be3245; font-size: 14pt;\"><strong><u>Arr\u00eat de la Cour de Justice de l'UE du 8 D\u00e9cembre 2022<\/u><\/strong><\/span><\/p><p>En l\u2019esp\u00e8ce une soci\u00e9t\u00e9 autrichienne a appliqu\u00e9 a tort le taux de 20% de TVA pour ses services, alors qu\u2019en vertu de la loi autrichienne le taux de 13% de TVA s\u2019appliquait.<\/p><p>Apr\u00e8s s\u2019\u00eatre rendu compte de son erreur, la soci\u00e9t\u00e9 autrichienne a r\u00e9gularis\u00e9 ses d\u00e9clarations de TVA afin que l\u2019exc\u00e9dent de TVA soit port\u00e9 \u00e0 son cr\u00e9dit.<\/p><p>L\u2019administration fiscale autrichienne a refus\u00e9 cette r\u00e9gularisation selon les motifs suivants :<\/p><p>\u2022&nbsp;&nbsp;&nbsp; Absence de rectification des factures de la part de la soci\u00e9t\u00e9 autrichienne<\/p><p>\u2022&nbsp;&nbsp;&nbsp; Les clients de la soci\u00e9t\u00e9 autrichienne ont support\u00e9 une TVA plus \u00e9lev\u00e9, la r\u00e9gularisation entrainerait donc un enrichissement sans cause de l\u2019entreprise<\/p><p>La Cour de Justice de l\u2019Union Europ\u00e9enne est saisie.<\/p><p>Sur la base de l\u2019<strong>article 203 de la directive TVA&nbsp;<\/strong>:<em> \u00ab&nbsp;La TVA est due par toute personne qui mentionne cette taxe sur une facture&nbsp;\u00bb.<\/em><\/p><p>La cour consid\u00e8re sur la base dudit article, qu\u2019un assujetti qui a fourni un service et qui a mentionn\u00e9 sur sa facture un montant de TVA calcul\u00e9 sur la base d\u2019un taux erron\u00e9,&nbsp;n\u2019est pas redevable de la partie de la TVA factur\u00e9e \u00e0 tort s\u2019il n\u2019existe aucun risque de perte de recettes fiscales (consommateurs finaux sans droit \u00e0 d\u00e9duction).<\/p><p>Ainsi, la r\u00e9gularisation effectu\u00e9e par la soci\u00e9t\u00e9 autrichienne \u00e9tait correcte.<\/p><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-50p 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-fc392075\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-fc392075\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-fc392075\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-5e5e7d08\" data-vce-do-apply=\"all el-5e5e7d08\"><p style=\"text-align: center;\"><span style=\"color: #be3245; font-size: 14pt;\"><strong><u>Arr\u00eat de la Cour Administrative d'Appel de Lyon du 2 f\u00e9vrier 2023<\/u><\/strong><\/span><\/p><p>En l\u2019esp\u00e8ce, une soci\u00e9t\u00e9 a organis\u00e9 des lotos aupr\u00e8s d\u2019associations. Suite \u00e0 un contr\u00f4le de comptabilit\u00e9, l\u2019administration fiscale a notifi\u00e9 \u00e0 cette derni\u00e8re un redressement en vue de reverser la TVA collect\u00e9e dans le cadre de cette activit\u00e9, alors que la soci\u00e9t\u00e9 pratiquait une activit\u00e9 hors du champs d\u2019application de la TVA.<\/p><p>La soci\u00e9t\u00e9 demande alors l\u2019annulation de l\u2019avis de recouvrement de TVA et la majoration aff\u00e9rentes. Le tribunal administratif rejette la demande. La soci\u00e9t\u00e9 interjette donc appel.<\/p><p>La cour d\u2019appel ne fait que confirmer la d\u00e9cision du tribunal administratif en se fondant sur l<strong>\u2019article 283 du Code G\u00e9n\u00e9ral des Imp\u00f4ts <\/strong>qui stipule que&nbsp;: <em>\u00ab&nbsp;toute personne qui mentionne de la TVA sur une facture est redevable de la taxe du seul fait de sa facturation&nbsp;\u00bb. <\/em><\/p><p>Ainsi, bien que hors champs d\u2019application de la TVA, la soci\u00e9t\u00e9 ayant factur\u00e9 la TVA celle-ci se devait de la reverser \u00e0 l\u2019administration fiscale.<\/p><p>&nbsp;<\/p><p><strong>Quid de la d\u00e9ductibilit\u00e9 de la TVA sur les achats pr\u00e9c\u00e9demment effectu\u00e9s&nbsp;dans le cadre de cette activit\u00e9&nbsp;?<\/strong><\/p><p>Il ressort de la d\u00e9cision de la Cour d\u2019Appel que la TVA d\u00e9ductible grevant les achats (r\u00e9compenses pour les gagnants des lotos en l\u2019esp\u00e8ce) ne sont pas d\u00e9ductibles, car l\u2019activit\u00e9 est hors du champs d\u2019application de la TVA.<\/p><\/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-df830d6a\" data-vce-do-apply=\"all el-df830d6a\"><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-961fa0e1\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-961fa0e1\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-961fa0e1\"><div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>&nbsp;Il convient d\u2019analyser deux arr\u00eats r\u00e9cents qui pr\u00e9sentent deux situations diff\u00e9rentes de TVA factur\u00e9e \u00e0 tort&nbsp;:\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D\u2019une part un arr\u00eat de la Cour Administrative d&rsquo;Appel de Lyon du 2 f\u00e9vrier 2023 portant sur la TVA factur\u00e9e \u00e0 tort sur une activit\u00e9 hors du champs d\u2019application de la TVA\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D\u2019autre part un arr\u00eat de la Cour [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-169128","post","type-post","status-publish","format-standard","hentry","category-tva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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