{"id":5998,"date":"2022-06-07T05:47:00","date_gmt":"2022-06-07T03:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taux-de-tva-publication-dune-nouvelle-directive-europeenne\/"},"modified":"2022-06-07T05:47:00","modified_gmt":"2022-06-07T03:47:00","slug":"taux-de-tva-publication-dune-nouvelle-directive-europeenne","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taux-de-tva-publication-dune-nouvelle-directive-europeenne\/","title":{"rendered":"Taux de TVA : publication d\u2019une nouvelle directive europ\u00e9enne"},"content":{"rendered":"<p >Pour pr\u00e9server le fonctionnement du march\u00e9 int\u00e9rieur et \u00e9viter les distorsions de concurrence tout en accordant davantage de souplesse aux Etats membres de l\u2019Union europ\u00e9enne en mati\u00e8re de fixation des taux de TVA, une nouvelle directive vient d\u2019\u00eatre publi\u00e9e. Voici, en quelques mots, ce qu\u2019il faut en retenir\u2026<\/p>\n<div>\n<h2> Une nouvelle directive qui accorde plus de souplesse aux Etats membres<\/h2>\n<p>Les r\u00e8gles relatives \u00e0 la fixation des taux de TVA sont encadr\u00e9es sur le plan communautaire et ce, pour 2 raisons : \u00e9viter les distorsions de concurrence et pr\u00e9server le fonctionnement du march\u00e9 int\u00e9rieur.<\/p>\n<p>Adopt\u00e9es il y a plus de 20 ans pour la plupart, il apparaissait n\u00e9cessaire de les faire \u00e9voluer afin, notamment, d\u2019accorder plus de souplesse aux Etats membres.<\/p>\n<p>C\u2019est pourquoi une nouvelle directive a \u00e9t\u00e9 publi\u00e9e le 6 avril 2022, qui contient des mesures applicables d\u00e8s maintenant par les Etats et d\u2019autres, applicables \u00e0 compter du 1er janvier 2025.<\/p>\n<p>Bri\u00e8vement, elle pr\u00e9voit :<\/p>\n<ul>\n<li>que tous les Etats membres puissent appliquer \u00e0 certains biens et services \u00e9ligibles, comme les denr\u00e9es alimentaires destin\u00e9es \u00e0 la consommation humaine, les \u00e9quipements m\u00e9dicaux, etc., dans des limites d\u00e9termin\u00e9es :<\/li>\n<\/ul>\n<ul>\n<li>\u25cb un maximum de 2 taux r\u00e9duits d\u2019au moins 5 % ;<\/li>\n<li>\u25cb un taux r\u00e9duit inf\u00e9rieur au seuil minimal de 5 % et une exon\u00e9ration avec droit \u00e0 d\u00e9duction de la TVA en amont ;<\/li>\n<\/ul>\n<ul>\n<li>une possibilit\u00e9 d\u2019option, ouverte \u00e0 tous les Etats membres, permettant d\u2019appliquer des taux r\u00e9duits (non inf\u00e9rieurs \u00e0 12 %) aux m\u00eames biens et services que ceux auxquels des taux r\u00e9duits (qui ne sont pas inf\u00e9rieurs \u00e0 12 %) sont appliqu\u00e9s dans d\u2019autres Etats membres, dans les m\u00eames conditions.<\/li>\n<\/ul>\n<p>Source : Directive (UE) 2022\/542 du Conseil du 5 avril 2022 modifiant les directives 2066\/112\/CE et (UE) 2020\/285 en ce qui concerne les taux de taxe sur la valeur ajout\u00e9e<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taux-de-tva-publication-dune-nouvelle-directive-europeenne\" target=\"_blank\" rel=\"noopener\">Taux de TVA : publication d\u2019une nouvelle directive europ\u00e9enne<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/taux.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour pr\u00e9server le fonctionnement du march\u00e9 int\u00e9rieur et \u00e9viter les distorsions de concurrence tout en accordant davantage de souplesse aux Etats membres de l\u2019Union europ\u00e9enne en mati\u00e8re de fixation des taux de TVA, une nouvelle directive vient d\u2019\u00eatre publi\u00e9e. Voici, en quelques mots, ce qu\u2019il faut en retenir\u2026<\/p>\n","protected":false},"author":0,"featured_media":247,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5998","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>Taux de TVA : publication d\u2019une nouvelle directive europ\u00e9enne - 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\/taux-de-tva-publication-dune-nouvelle-directive-europeenne\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taux de TVA : publication d\u2019une nouvelle directive europ\u00e9enne - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour pr\u00e9server le fonctionnement du march\u00e9 int\u00e9rieur et \u00e9viter les distorsions de concurrence tout en accordant davantage de souplesse aux Etats membres de l\u2019Union europ\u00e9enne en mati\u00e8re de fixation des taux de TVA, une nouvelle directive vient d\u2019\u00eatre publi\u00e9e. 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