{"id":10272,"date":"2024-05-30T00:00:00","date_gmt":"2024-05-29T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/tascom-des-precisions-sur-la-notion-dactivite-de-commerce-de-detail\/"},"modified":"2024-05-30T00:00:00","modified_gmt":"2024-05-29T22:00:00","slug":"tascom-des-precisions-sur-la-notion-dactivite-de-commerce-de-detail","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/tascom-des-precisions-sur-la-notion-dactivite-de-commerce-de-detail\/","title":{"rendered":"TASCOM : des pr\u00e9cisions sur la notion d\u2019activit\u00e9 de commerce de d\u00e9tail\u2026"},"content":{"rendered":"<p>La taxe sur les surfaces commerciales (TASCOM) est due par toute entreprise exer\u00e7ant une activit\u00e9 de commerce au d\u00e9tail et dont le chiffre d\u2019affaires est au moins \u00e9gal \u00e0 460 000 \u20ac lorsqu\u2019elle a une surface de vente sup\u00e9rieure \u00e0 400 m\u00b2. Une notion de \u00ab commerce au d\u00e9tail \u00bb qui pose parfois des difficult\u00e9s. L\u2019administration fiscale vient d\u2019apporter des pr\u00e9cisions\u2026<\/p>\n<h2>Vente au d\u00e9tail : des pr\u00e9cisions utiles<\/h2>\n<p>Pour m\u00e9moire, la taxe sur les surfaces commerciales (TASCOM) est due par toute entreprise exer\u00e7ant une activit\u00e9 de commerce au d\u00e9tail et dont le chiffre d\u2019affaires est au moins \u00e9gal \u00e0 460 000 \u20ac lorsqu\u2019elle a une surface de vente sup\u00e9rieure \u00e0 400 m\u00b2.<\/p>\n<p>La question qui se pose est de savoir quel chiffre d\u2019affaires pour quelle activit\u00e9 il faut prendre en compte pour calculer ce seuil d\u2019assujettissement \u00e0 la taxe, les circonstances appr\u00e9ci\u00e9es au cas par cas pouvant \u00eatre source de difficult\u00e9 d\u2019interpr\u00e9tation.<\/p>\n<p>\u00c0 titre d\u2019exemple dans une affaire r\u00e9cente, le juge a confirm\u00e9, contrairement \u00e0 ce que r\u00e9clamait un exploitant de supermarch\u00e9, que la coupe et la d\u00e9coupe de fromage et de charcuterie selon les besoins du client constituent des transformations mineures, de sorte que le chiffre d\u2019affaires r\u00e9alis\u00e9 dans le cadre de cette activit\u00e9 doit \u00eatre pris en compte pour le calcul du taux de la TASCOM.<\/p>\n<p>Une d\u00e9cision qui a conduit l\u2019administration fiscale \u00e0 pr\u00e9ciser la notion d\u2019activit\u00e9 de commerce au d\u00e9tail.<\/p>\n<p>Elle rappelle que le commerce de d\u00e9tail consiste \u00e0 vendre des marchandises dans l&#8217;\u00e9tat o\u00f9 elles sont achet\u00e9es, ou apr\u00e8s transformations mineures ou manipulations usuelles telles que le reconditionnement, \u00e0 des consommateurs finals, g\u00e9n\u00e9ralement des particuliers, quelles que soient les quantit\u00e9s vendues.<\/p>\n<p>Notez que l\u2019administration pr\u00e9cise que les ventes de produits transform\u00e9s ne constituent pas des ventes au d\u00e9tail.<\/p>\n<p>C\u2019est le cas des produits dont le vendeur en assure lui-m\u00eame l\u2019\u00e9laboration (produits de boucherie, boulangerie, traiteur, etc.).<\/p>\n<p>Dans ce cadre, ne constituent pas des ventes au d\u00e9tail :<\/p>\n<ul>\n<li>une pi\u00e8ce de viande transform\u00e9e en brochettes ;<\/li>\n<li>les plats cuisin\u00e9s, fabriqu\u00e9s et pr\u00e9par\u00e9s sur place.<\/li>\n<\/ul>\n<p>En revanche, les ventes de produits qui n\u2019ont fait l\u2019objet que d\u2019une pr\u00e9paration ou d\u2019un assemblage sont des ventes au d\u00e9tail. C\u2019est le cas de la confection de bouquets de fleurs, par exemple.<\/p>\n<p>De la m\u00eame mani\u00e8re, les produits vendus apr\u00e8s transformations mineures et manipulations usuelles sont des ventes au d\u00e9tail. Ce qui, pour appuyer la d\u00e9cision du juge reprise \u00e0 son compte par l\u2019administration fiscale, est bien le cas de la vente de fromage \u00e0 la coupe ou de charcuterie \u00e0 la d\u00e9coupe selon les besoins des clients\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14253-PGP.html\/ACTU-2024-00113\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip du 22 mai 2024 : \u00ab Taxe sur les surfaces commerciales \u00bb<\/a><br \/>\t&nbsp;<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/tascom-des-precisions-sur-la-notion-d-activite-de-commerce-de-detail\" target=\"_blank\" rel=\"noopener\">TASCOM : des pr\u00e9cisions sur la notion d\u2019activit\u00e9 de commerce de d\u00e9tail\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/commercededetail.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La taxe sur les surfaces commerciales (TASCOM) est due par toute entreprise exer\u00e7ant une activit\u00e9 de commerce au d\u00e9tail et dont le chiffre d\u2019affaires est au moins \u00e9gal \u00e0 460 000 \u20ac lorsqu\u2019elle a une surface de vente sup\u00e9rieure \u00e0 400 m\u00b2. Une notion de \u00ab commerce au d\u00e9tail \u00bb qui pose parfois des difficult\u00e9s. L\u2019administration fiscale vient d\u2019apporter des pr\u00e9cisions\u2026<\/p>\n","protected":false},"author":0,"featured_media":10273,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TASCOM : des pr\u00e9cisions sur la notion d\u2019activit\u00e9 de commerce de d\u00e9tail\u2026 - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/actualites\/tascom-des-precisions-sur-la-notion-dactivite-de-commerce-de-detail\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TASCOM : des pr\u00e9cisions sur la notion d\u2019activit\u00e9 de commerce de d\u00e9tail\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La taxe sur les surfaces commerciales (TASCOM) est due par toute entreprise exer\u00e7ant une activit\u00e9 de commerce au d\u00e9tail et dont le chiffre d\u2019affaires est au moins \u00e9gal \u00e0 460 000 \u20ac lorsqu\u2019elle a une surface de vente sup\u00e9rieure \u00e0 400 m\u00b2. 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