{"id":388,"date":"2021-03-16T05:45:00","date_gmt":"2021-03-16T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/reduction-des-emissions-de-gaz-a-effet-de-serre-focus-sur-le-paiement-de-la-tva\/"},"modified":"2021-03-30T03:00:06","modified_gmt":"2021-03-30T01:00:06","slug":"reduction-des-emissions-de-gaz-a-effet-de-serre-focus-sur-le-paiement-de-la-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reduction-des-emissions-de-gaz-a-effet-de-serre-focus-sur-le-paiement-de-la-tva\/","title":{"rendered":"R\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre : focus sur le paiement de la TVA"},"content":{"rendered":"<p >Les op\u00e9rations de transfert d\u2019unit\u00e9s de r\u00e9duction d\u2019\u00e9missions certifi\u00e9es (CER) ou v\u00e9rifi\u00e9es (VER) peuvent-elle b\u00e9n\u00e9ficier du dispositif d\u2019autoliquidation de la TVA applicable aux transferts de quotas d\u2019\u00e9mission de gaz \u00e0 effet de serre ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2> Transfert de CER ou VER = transfert de quotas d\u2019\u00e9mission de gaz \u00e0 effet de serre ?<\/h2>\n<p>Dans le cadre du Protocole de Kyoto, un m\u00e9canisme dit de \u00ab d\u00e9veloppement propre \u00bb a \u00e9t\u00e9 institu\u00e9.<\/p>\n<p>Ce m\u00e9canisme permet \u00e0 des entreprises issues de pays ayant pris des engagements chiffr\u00e9s concernant la r\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre, de r\u00e9aliser ou de co-financer des projets de r\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre dans des pays n\u2019ayant pas pris ce type d\u2019engagements (g\u00e9n\u00e9ralement des pays en d\u00e9veloppement).<\/p>\n<p>En contrepartie, ces m\u00eames entreprises se voient d\u00e9livrer des cr\u00e9dits carbones, appel\u00e9s \u00ab unit\u00e9s de r\u00e9duction d\u2019\u00e9missions certifi\u00e9es \u00bb (CER), qui sont n\u00e9gociables sur un march\u00e9 r\u00e9glement\u00e9.<\/p>\n<p>Le montant des CER correspond aux \u00e9missions \u00e9vit\u00e9es gr\u00e2ce au projet d\u00e9velopp\u00e9.<\/p>\n<p>En revanche, les entreprises qui s\u2019engagent volontairement dans une d\u00e9marche de r\u00e9duction et de compensation des \u00e9missions de gaz \u00e0 effet de serre dont elles sont \u00e0 l\u2019origine peuvent se voir attribuer des unit\u00e9s de r\u00e9duction d\u2019\u00e9missions v\u00e9rifi\u00e9es (VER), n\u00e9gociables sur un march\u00e9 de compensation dit \u00ab volontaire \u00bb.<\/p>\n<p>L\u2019administration fiscale vient d\u2019indiquer que les transferts de CER et de VER portant sur des quotas d\u2019\u00e9mission de gaz \u00e0 effet de serrer b\u00e9n\u00e9ficient du dispositif d\u2019autoliquidation de la TVA qui s\u2019applique aux transferts de quotas d\u2019\u00e9mission de gaz \u00e0 effet de serre.<\/p>\n<p>Pour m\u00e9moire, dans le cadre de ce dispositif d\u2019autoliquidation, la TVA doit \u00eatre acquitt\u00e9e par le b\u00e9n\u00e9ficiaire (c\u2019est-\u00e0-dire le destinataire) du transfert.<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> Rescrit BOFiP-Imp\u00f4ts du 3 mars 2021, BOI-RES-TVA-000075<\/p>\n<p><a title=\"R\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre : focus sur le paiement de la TVA\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reduction-des-emissions-de-gaz-a-effet-de-serre-focus-sur-le-paiement-de-la-tva\" rel=\"nofollow noopener\" target=\"_blank\">R\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre : focus sur le paiement de la TVA<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/environnement2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les op\u00e9rations de transfert d\u2019unit\u00e9s de r\u00e9duction d\u2019\u00e9missions certifi\u00e9es (CER) ou v\u00e9rifi\u00e9es (VER) peuvent-elle b\u00e9n\u00e9ficier du dispositif d\u2019autoliquidation de la TVA applicable aux transferts de quotas d\u2019\u00e9mission de gaz \u00e0 effet de serre ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":3374,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-388","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>R\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre : focus sur le paiement de la TVA - 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\/reduction-des-emissions-de-gaz-a-effet-de-serre-focus-sur-le-paiement-de-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre : focus sur le paiement de la TVA - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les op\u00e9rations de transfert d\u2019unit\u00e9s de r\u00e9duction d\u2019\u00e9missions certifi\u00e9es (CER) ou v\u00e9rifi\u00e9es (VER) peuvent-elle b\u00e9n\u00e9ficier du dispositif d\u2019autoliquidation de la TVA applicable aux transferts de quotas d\u2019\u00e9mission de gaz \u00e0 effet de serre ? 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