{"id":10389,"date":"2024-06-21T00:00:00","date_gmt":"2024-06-20T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/prestations-de-formation-professionnelle-une-exoneration-de-tva-sous-conditions\/"},"modified":"2024-06-21T00:00:00","modified_gmt":"2024-06-20T22:00:00","slug":"prestations-de-formation-professionnelle-une-exoneration-de-tva-sous-conditions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/prestations-de-formation-professionnelle-une-exoneration-de-tva-sous-conditions\/","title":{"rendered":"Prestations de formation professionnelle : une exon\u00e9ration de TVA, sous conditions !"},"content":{"rendered":"<p>Les prestations de formation professionnelle continue sont exon\u00e9r\u00e9es de TVA si les organismes priv\u00e9s qui les r\u00e9alisent d\u00e9tiennent une attestation en ce sens. Sauf que l\u2019obligation d\u2019obtenir cette attestation pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA est contraire \u00e0 la directive europ\u00e9enne relative \u00e0 la TVA, soutient une soci\u00e9t\u00e9. Qu\u2019en pense le juge ?<\/p>\n<h2>TVA : pas d\u2019attestation = pas d\u2019exon\u00e9ration<\/h2>\n<p>Au cours d\u2019un contr\u00f4le fiscal, l\u2019administration constate qu\u2019une soci\u00e9t\u00e9, qui exerce une activit\u00e9 d\u2019enseignement de m\u00e9decines non conventionn\u00e9es (naturopathie, nutrition, technique de bien-\u00eatre), n\u2019a jamais d\u00e9pos\u00e9 de d\u00e9claration de TVA.<\/p>\n<p>Une erreur, selon l\u2019administration qui r\u00e9clame \u00e0 la soci\u00e9t\u00e9 le paiement de la TVA due au titre de ses prestations de formation professionnelle.<\/p>\n<p>\u00ab Aucune erreur ! \u00bb, conteste la soci\u00e9t\u00e9 : puisqu\u2019elle r\u00e9alise des prestations de service dans le cadre de la formation professionnelle continue, elle \u00e9chappe \u00e0 la TVA, comma la loi l\u2019y autorise.<\/p>\n<p>Seulement, si toutes les conditions sont remplies, conteste \u00e0 son tour l\u2019administration fiscale, ce qui n\u2019est pas le cas ici.<\/p>\n<p>Elle rappelle \u00e0 cette occasion que les prestations de formation professionnelle continue sont exon\u00e9r\u00e9es de TVA si les conditions suivantes sont remplies :<\/p>\n<ul>\n<li>avoir effectu\u00e9 une d\u00e9claration d\u2019activit\u00e9 des formateurs ou organismes de formation ;<\/li>\n<li>\u00eatre \u00e0 jour de l\u2019obligation de d\u00e9p\u00f4t annuel du bilan p\u00e9dagogique et financier ;<\/li>\n<li>avoir demand\u00e9 et obtenu l\u2019attestation fiscale d\u00e9livr\u00e9e par la Direction r\u00e9gionale de l\u2019\u00e9conomie, de l\u2019emploi, du travail et des solidarit\u00e9s (Dreets).<\/li>\n<\/ul>\n<p>Une condition, pourtant imp\u00e9rative, fait bel et bien d\u00e9faut ici, constate l\u2019administration, puisque la soci\u00e9t\u00e9 n\u2019a pas demand\u00e9 l\u2019attestation fiscale d\u00e9livr\u00e9e par la Dreets.<\/p>\n<p>Une condition contraire \u00e0 la directive europ\u00e9enne relative \u00e0 la TVA, maintient la soci\u00e9t\u00e9, puisqu\u2019elle cr\u00e9e un droit d\u2019option en dehors des cas pr\u00e9vus par la loi et porte ainsi atteinte au principe de neutralit\u00e9 de la taxe tout en m\u00e9connaissant les principes de s\u00e9curit\u00e9 juridique et de confiance l\u00e9gitime.<\/p>\n<p>\u00ab Faux ! \u00bb, tranche le juge qui donne raison \u00e0 l\u2019administration. La directive europ\u00e9enne pr\u00e9voit que l\u2019exon\u00e9ration de TVA s\u2019applique dans les conditions fix\u00e9es par les \u00c9tats membres en vue d\u2019assurer l\u2019application correcte et simples des exon\u00e9rations et de pr\u00e9venir toute fraude fiscale.<\/p>\n<p>Dans ce cadre, la condition li\u00e9e \u00e0 l\u2019attestation fiscale permet d\u2019assurer, dans le respect de la neutralit\u00e9 de la taxe, une pr\u00e9vention en mati\u00e8re de fraude, d\u2019\u00e9vasion et d\u2019abus \u00e9ventuels.<\/p>\n<p>Faute d\u2019avoir demand\u00e9 et obtenu l\u2019attestation fiscale, la soci\u00e9t\u00e9 ne peut b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA au titre de ses prestations de formation professionnelle.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049675746?page=1&amp;pageSize=10&amp;query=21NC01966&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Nancy du 6 juin 2024, no 21NC01966<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/prestations-de-formation-professionnelle-une-exoneration-de-tva-sous-conditions\" target=\"_blank\" rel=\"noopener\">Prestations de formation professionnelle : une exon\u00e9ration de TVA, sous conditions !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/formationpro.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les prestations de formation professionnelle continue sont exon\u00e9r\u00e9es de TVA si les organismes priv\u00e9s qui les r\u00e9alisent d\u00e9tiennent une attestation en ce sens. Sauf que l\u2019obligation d\u2019obtenir cette attestation pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA est contraire \u00e0 la directive europ\u00e9enne relative \u00e0 la TVA, soutient une soci\u00e9t\u00e9. Qu\u2019en pense le juge ?<\/p>\n","protected":false},"author":0,"featured_media":10390,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10389","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>Prestations de formation professionnelle : une exon\u00e9ration de TVA, sous conditions ! - 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\/prestations-de-formation-professionnelle-une-exoneration-de-tva-sous-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prestations de formation professionnelle : une exon\u00e9ration de TVA, sous conditions ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les prestations de formation professionnelle continue sont exon\u00e9r\u00e9es de TVA si les organismes priv\u00e9s qui les r\u00e9alisent d\u00e9tiennent une attestation en ce sens. Sauf que l\u2019obligation d\u2019obtenir cette attestation pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA est contraire \u00e0 la directive europ\u00e9enne relative \u00e0 la TVA, soutient une soci\u00e9t\u00e9. 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