{"id":169195,"date":"2023-06-23T09:00:00","date_gmt":"2023-06-23T09:00:00","guid":{"rendered":"https:\/\/representant-fiscal.com\/?p=169195"},"modified":"2023-06-22T15:13:44","modified_gmt":"2023-06-22T15:13:44","slug":"operations-triangulaires-et-mentions-obligatoires-sur-factures","status":"publish","type":"post","link":"https:\/\/representant-fiscal.com\/fr\/operations-triangulaires-et-mentions-obligatoires-sur-factures\/","title":{"rendered":"OPERATIONS TRIANGULAIRES ET MENTIONS OBLIGATOIRES SUR FACTURES"},"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-76d42f4f\" data-vce-do-apply=\"all el-76d42f4f\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-42p 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-742d2aec\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-742d2aec\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-742d2aec\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-1799a598\" data-vce-do-apply=\"all el-1799a598\"><p style=\"line-height: 1.25;\"><span style=\"color: #be3200; font-size: 24pt; letter-spacing: 2px;\"><strong>Commentaire de l'arr\u00eat de la Cour de Justice de l'UE du 8 D\u00e9cembre 2022<\/strong> <\/span><\/p><p style=\"text-align: left;\"><span style=\"font-size: 18pt;\">En l\u2019esp\u00e8ce, une soci\u00e9t\u00e9 autrichienne (interm\u00e9diaire) ach\u00e8te des v\u00e9hicules aupr\u00e8s d\u2019un fournisseur \u00e9tabli au Royaume-Unis , avant de le revendre en R\u00e9publique Tch\u00e8que. Un livraison directe \u00e9tait op\u00e9r\u00e9e entre le premier et le dernier op\u00e9rateur.<\/span><\/p><p style=\"text-align: left;\"><span style=\"font-size: 18pt;\">Les trois op\u00e9rateurs agissant sous le num\u00e9ro de TVA de leur pays d\u2019\u00e9tablissement, l\u2019op\u00e9ration \u00e9tait bien consid\u00e9r\u00e9 comme triangulaire.<\/span><\/p><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-58p 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-6eada68e\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-6eada68e\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-6eada68e\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-8970df9e\" data-vce-do-apply=\"all el-8970df9e\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 600px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 58.3333%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"600\" height=\"350\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186094524-stock-photo-businessman-watching-manuscript-world-map-320x187.webp 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186094524-stock-photo-businessman-watching-manuscript-world-map-480x280.webp 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186094524-stock-photo-businessman-watching-manuscript-world-map-600x350.webp 600w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186094524-stock-photo-businessman-watching-manuscript-world-map-600x350.webp\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186094524-stock-photo-businessman-watching-manuscript-world-map.webp\" data-attachment-id=\"169208\"  alt=\"\" title=\"depositphotos_186094524-stock-photo-businessman-watching-manuscript-world-map\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/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-69872ef9\" data-vce-do-apply=\"all el-69872ef9\"><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-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-1d48ab60\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-1d48ab60\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-1d48ab60\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-55b239d2\" data-vce-do-apply=\"all el-55b239d2\"><p><span style=\"font-size: 18pt;\">Toutefois, les factures \u00e9mises par la soci\u00e9t\u00e9 interm\u00e9diaire autrichienne ne comportaient pas la mention \u00ab&nbsp;autoliquidation&nbsp;\u00bb, aboutissant a ce que l\u2019administration fiscale autrichienne rejette la qualification d\u2019op\u00e9ration triangulaire.<\/span><\/p><p><span style=\"font-size: 18pt;\">La CJUE est saisie.<\/span><\/p><p><span style=\"font-size: 18pt;\">Dans sa d\u00e9cision la cour rappelle l\u2019importance des mentions obligatoire sur les factures et confirme que dans le cadre d\u2019une op\u00e9ration triangulaire intracommunautaire pr\u00e9vue \u00e0 l\u2019article 141 de la directive TVA, la mention \u00ab&nbsp;Autoliquidation&nbsp;\u00bb est obligatoire pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA.&nbsp;<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<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) ach\u00e8te des v\u00e9hicules aupr\u00e8s d\u2019un fournisseur \u00e9tabli au Royaume-Unis , avant de le revendre en R\u00e9publique Tch\u00e8que. Un livraison directe \u00e9tait op\u00e9r\u00e9e entre le premier et le dernier op\u00e9rateur.Les trois op\u00e9rateurs agissant sous le num\u00e9ro [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-169195","post","type-post","status-publish","format-standard","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>OPERATIONS TRIANGULAIRES ET MENTIONS OBLIGATOIRES SUR FACTURES - AFC Repr\u00e9sentation Fiscale<\/title>\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\/operations-triangulaires-et-mentions-obligatoires-sur-factures\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OPERATIONS TRIANGULAIRES ET MENTIONS OBLIGATOIRES SUR FACTURES - AFC Repr\u00e9sentation Fiscale\" \/>\n<meta property=\"og:description\" content=\"Commentaire de l&#039;arr\u00eat de la Cour de Justice de l&#039;UE du 8 D\u00e9cembre 2022 En l\u2019esp\u00e8ce, une soci\u00e9t\u00e9 autrichienne (interm\u00e9diaire) ach\u00e8te des v\u00e9hicules aupr\u00e8s d\u2019un fournisseur \u00e9tabli au Royaume-Unis , avant de le revendre en R\u00e9publique Tch\u00e8que. 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