{"id":170369,"date":"2023-06-28T09:00:00","date_gmt":"2023-06-28T09:00:00","guid":{"rendered":"https:\/\/representant-fiscal.com\/?p=170369"},"modified":"2023-06-23T15:16:20","modified_gmt":"2023-06-23T15:16:20","slug":"arret-de-la-cour-de-justice-de-lue-du-02-mars-2023-non-prise-en-compte-dune-preuve-de-livraison-intracommunautaire-apportee-posterieurement-a-un-controle","status":"publish","type":"post","link":"https:\/\/representant-fiscal.com\/fr\/arret-de-la-cour-de-justice-de-lue-du-02-mars-2023-non-prise-en-compte-dune-preuve-de-livraison-intracommunautaire-apportee-posterieurement-a-un-controle\/","title":{"rendered":"Arr\u00eat de la Cour de Justice de l\u2019UE du 02 mars 2023\u00a0: non prise en compte d\u2019une preuve de livraison intracommunautaire apport\u00e9e post\u00e9rieurement \u00e0 un contr\u00f4le"},"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-e6effdac\" data-vce-do-apply=\"all el-e6effdac\"><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-b4dc6ed6\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-b4dc6ed6\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-b4dc6ed6\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-11b24bf7\" data-vce-do-apply=\"all el-11b24bf7\"><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: 66.6667%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"600\" height=\"400\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_189768534-stock-photo-man-hand-transport-icon-close-320x213.webp 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_189768534-stock-photo-man-hand-transport-icon-close-480x320.webp 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_189768534-stock-photo-man-hand-transport-icon-close-600x400.webp 600w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_189768534-stock-photo-man-hand-transport-icon-close-600x400.webp\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_189768534-stock-photo-man-hand-transport-icon-close.webp\" data-attachment-id=\"170386\"  alt=\"\" title=\"depositphotos_189768534-stock-photo-man-hand-transport-icon-close\" \/><\/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-4a76ac90\" data-vce-do-apply=\"all el-4a76ac90\"><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-3e2d1044\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-3e2d1044\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-3e2d1044\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-91a23f0d\" data-vce-do-apply=\"all el-91a23f0d\"><p>En l\u2019esp\u00e8ce, dans le cadre d\u2019un contr\u00f4le fiscal une soci\u00e9t\u00e9 s\u2019est vu <strong><span style=\"color: #be3245;\">remettre en cause l\u2019exon\u00e9ration de TVA sur une op\u00e9ration de livraison intracommunautaire au motif qu\u2019elle ne disposait pas au moment du contr\u00f4le des preuves de livraisons justificatives.<\/span> <\/strong><\/p><p>Dans cet arr\u00eat, la Cour de Justice de l\u2019UE ne fait que transposer purement et simplement la <span style=\"color: #be3245;\"><strong>jurisprudence rendue le 09 septembre 2021<\/strong><\/span> qui met en avant que&nbsp;: <em>\u00ab&nbsp;le droit de l\u2019Union ne s\u2019oppose pas \u00e0 ce qu\u2019une demande de remboursement de TVA soit rejet\u00e9e lorsqu\u2019un assujetti n\u2019a pas, dans les d\u00e9lais impartis, pr\u00e9sent\u00e9 \u00e0 l\u2019administration fiscale comp\u00e9tente tous les documents requis pour prouver son droit au remboursement de la TVA&nbsp;\u00bb, <\/em>et ce bien que les documents aient \u00e9t\u00e9 apport\u00e9 par la suite dans le cadre d\u2019un recours.<\/p><p>Dans le cas d\u2019esp\u00e8ce, la cour applique ce raisonnement aux preuves n\u00e9cessaires pour que la livraison intracommunautaire soit exon\u00e9r\u00e9e et estime que&nbsp;: <span style=\"color: #be3245;\"><strong><em>\u00ab&nbsp;l\u2019administration fiscale n\u2019ayant pas encore adopt\u00e9 de d\u00e9cision d\u2019imposition \u00e0 l\u2019\u00e9gard de l\u2019assujetti \u00e0 la date \u00e0 laquelle celui-ci fournit des \u00e9l\u00e9ments de preuves suppl\u00e9mentaires, un refus de prendre en compte ces \u00e9l\u00e9ments peut certes \u00eatre oppos\u00e9 mais il doit cependant \u00eatre fond\u00e9 sur des circonstances particuli\u00e8res<\/em><\/strong><\/span><em> (absence de justification de tout retard par exemple&nbsp;\u00bb). <\/em><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>En l\u2019esp\u00e8ce, dans le cadre d\u2019un contr\u00f4le fiscal une soci\u00e9t\u00e9 s\u2019est vu remettre en cause l\u2019exon\u00e9ration de TVA sur une op\u00e9ration de livraison intracommunautaire au motif qu\u2019elle ne disposait pas au moment du contr\u00f4le des preuves de livraisons justificatives. Dans cet arr\u00eat, la Cour de Justice de l\u2019UE ne fait que transposer purement et simplement [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,12],"tags":[],"class_list":["post-170369","post","type-post","status-publish","format-standard","hentry","category-taxes-douanieres","category-tva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arr\u00eat de la Cour de Justice de l\u2019UE du 02 mars 2023\u00a0: non prise en compte d\u2019une preuve de livraison intracommunautaire apport\u00e9e post\u00e9rieurement \u00e0 un contr\u00f4le - 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\/arret-de-la-cour-de-justice-de-lue-du-02-mars-2023-non-prise-en-compte-dune-preuve-de-livraison-intracommunautaire-apportee-posterieurement-a-un-controle\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arr\u00eat de la Cour de Justice de l\u2019UE du 02 mars 2023\u00a0: non prise en compte d\u2019une preuve de livraison intracommunautaire apport\u00e9e post\u00e9rieurement \u00e0 un contr\u00f4le - AFC Repr\u00e9sentation Fiscale\" \/>\n<meta property=\"og:description\" content=\"En l\u2019esp\u00e8ce, dans le cadre d\u2019un contr\u00f4le fiscal une soci\u00e9t\u00e9 s\u2019est vu remettre en cause l\u2019exon\u00e9ration de TVA sur une op\u00e9ration de livraison intracommunautaire au motif qu\u2019elle ne disposait pas au moment du contr\u00f4le des preuves de livraisons justificatives. 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