{"id":6689,"date":"2022-10-07T01:25:00","date_gmt":"2022-10-06T23:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-de-location-de-limousines-qui-propose-bien-plus-quun-simple-transport\/"},"modified":"2022-11-03T03:05:09","modified_gmt":"2022-11-03T02:05:09","slug":"cest-lhistoire-dune-societe-de-location-de-limousines-qui-propose-bien-plus-quun-simple-transport","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-de-location-de-limousines-qui-propose-bien-plus-quun-simple-transport\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 de location de limousines qui propose (bien) plus qu\u2019un (simple) transport\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 de location de limousines qui propose (bien) plus qu\u2019un (simple) transport\u2026<\/p>\n<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le, une soci\u00e9t\u00e9 de location de limousines avec chauffeur voit le taux de TVA r\u00e9duit qu\u2019elle pratique remis en cause. Le motif ? Ce taux r\u00e9duit ne s\u2019applique qu\u2019aux (seuls) transports de voyageurs. Ce que propose (justement) la soci\u00e9t\u00e9, mais pas que\u2026 selon l\u2019administration fiscale\u2026<\/p>\n<p>Celle-ci pr\u00e9cise, en effet, que la soci\u00e9t\u00e9 ne propose pas tant le transport de passagers d\u2019un point A \u00e0 un point B que la jouissance d\u2019une limousine pendant un certain d\u00e9lai au cours duquel le client d\u00e9finit les haltes qu\u2019il souhaite effectuer. De plus, le temps de mise \u00e0 disposition de la limousine est sans rapport avec le temps de trajet. Enfin, la facturation pratiqu\u00e9e par la soci\u00e9t\u00e9 n\u2019est pas bas\u00e9e sur le nombre de kilom\u00e8tres parcourus par le v\u00e9hicule lou\u00e9, mais sur une base forfaitaire\u2026<\/p>\n<p>\u00ab Vrai, vrai et vrai \u00bb, confirme le juge pour qui la soci\u00e9t\u00e9, qui ne propose pas un simple \u00ab transport de voyageurs \u00bb, ne peut b\u00e9n\u00e9ficier du taux de TVA r\u00e9duit. Le redressement fiscal est confirm\u00e9\u2026<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000046025806?init=true&amp;page=1&amp;query=20VE03271&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour administrative d\u2019appel de Versailles du 5 juillet 2022, n\u00b0 20VE03271<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/limousine.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 de location de limousines qui propose (bien) plus qu\u2019un (simple) transport\u2026<\/div>\n","protected":false},"author":0,"featured_media":6690,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-6689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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