{"id":6826,"date":"2022-10-26T05:47:00","date_gmt":"2022-10-26T03:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/achat-revente-de-terrains-la-tva-sur-la-marge-ce-nest-pas-automatique\/"},"modified":"2022-10-26T05:47:00","modified_gmt":"2022-10-26T03:47:00","slug":"achat-revente-de-terrains-la-tva-sur-la-marge-ce-nest-pas-automatique","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/achat-revente-de-terrains-la-tva-sur-la-marge-ce-nest-pas-automatique\/","title":{"rendered":"Achat-revente de terrains : la TVA sur la marge, ce n\u2019est pas automatique !"},"content":{"rendered":"<p >Un marchand de biens ach\u00e8te des terrains qu\u2019il revend en tant que \u00ab terrains \u00e0 b\u00e2tir \u00bb apr\u00e8s une division parcellaire et, pour le calcul de la TVA dont il doit s\u2019acquitter, d\u00e9cide de faire application du r\u00e9gime sp\u00e9cifique de TVA sur la marge\u2026 Ce que remet en cause l\u2019administration fiscale. Pour quel motif ?<\/p>\n<div>\n<h2> Achat d\u2019un \u00ab terrain b\u00e2ti \u00bb, revente d\u2019un \u00ab terrain \u00e0 b\u00e2tir \u00bb : et la TVA dans tout \u00e7a ?<\/h2>\n<p>Un marchand de biens proc\u00e8de \u00e0 la vente de plusieurs terrains \u00e0 b\u00e2tir, sur laquelle il applique le r\u00e9gime de la TVA sur marge.<\/p>\n<p>Pour m\u00e9moire, ce r\u00e9gime sp\u00e9cifique consiste \u00e0 ne soumettre \u00e0 la TVA que la marge r\u00e9alis\u00e9e par le vendeur, c\u2019est-\u00e0-dire la somme r\u00e9sultant de la diff\u00e9rence entre le prix de vente et le prix d\u2019acquisition des terrains.<\/p>\n<p>Il s\u2019agit d\u2019un r\u00e9gime particulier, qui ne concerne que certaines cat\u00e9gories de biens, parmi lesquels figurent, sous condition, les terrains \u00e0 b\u00e2tir.<\/p>\n<p>Ici, \u00e0 l\u2019issue d\u2019un contr\u00f4le fiscal, l\u2019administration d\u00e9cide de remettre en cause l\u2019application de ce r\u00e9gime particulier. Pourquoi ? Parce qu\u2019apr\u00e8s une lecture attentive des \u00e9l\u00e9ments fournis par le marchand de biens, elle s\u2019est aper\u00e7ue :<\/p>\n<ul>\n<li>qu\u2019une partie des terrains vendus comme \u00e9tant \u00ab \u00e0 b\u00e2tir \u00bb avaient \u00e9t\u00e9 achet\u00e9s en qualit\u00e9 de terrain \u00ab b\u00e2tis \u00bb ;<\/li>\n<li>que la soci\u00e9t\u00e9 a proc\u00e9d\u00e9 \u00e0 une division parcellaire des terrains, et revendu les parcelles qui ne comportaient pas de b\u00e2timents comme des \u00ab terrains \u00e0 b\u00e2tir \u00bb.<\/li>\n<\/ul>\n<p>Or, le r\u00e9gime de la taxation sur la marge ne peut pas s\u2019appliquer \u00e0 la vente de terrains \u00e0 b\u00e2tir qui, lors de leur achat, avaient le caract\u00e8re de terrains b\u00e2tis.<\/p>\n<p>Saisi du litige, le juge est venu rappeler que le fait que la division parcellaire ait \u00e9t\u00e9 autoris\u00e9e de fa\u00e7on suffisamment pr\u00e9cise et d\u00e9taill\u00e9e avant l\u2019achat des terrains en question par le marchand de biens ne suffisait pas \u00e0 prouver que les terrains en question auraient \u00e9t\u00e9 acquis, \u00e0 l\u2019origine, comme \u00ab terrains \u00e0 b\u00e2tir \u00bb.<\/p>\n<p>Notez que dans cette affaire, le juge ne donne raison ni \u00e0 l\u2019administration fiscale, ni au marchand de biens sur la question de la possible application (ou non) du r\u00e9gime de TVA sur la marge. L\u2019affaire devra donc \u00eatre rejug\u00e9e. Affaire \u00e0 suivre\u2026<\/p>\n<p>Source : Arr\u00eat du Conseil d&#8217;\u00c9tat du 11 octobre 2022, n\u00b0 464561<\/p>\n<p><a title=\"WebLex - Achat-revente de terrains : la TVA sur la marge, ce n\u2019est pas automatique !\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/achat-revente-de-terrains-la-tva-sur-la-marge-ce-nest-pas-automatique\" target=\"_blank\" rel=\"noopener\">Achat-revente de terrains : la TVA sur la marge, ce n\u2019est pas automatique !<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/marchanddebientvasurmarge.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un marchand de biens ach\u00e8te des terrains qu\u2019il revend en tant que \u00ab terrains \u00e0 b\u00e2tir \u00bb apr\u00e8s une division parcellaire et, pour le calcul de la TVA dont il doit s\u2019acquitter, d\u00e9cide de faire application du r\u00e9gime sp\u00e9cifique de TVA sur la marge\u2026 Ce que remet en cause l\u2019administration fiscale. Pour quel motif ?<\/p>\n","protected":false},"author":0,"featured_media":6827,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6826","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>Achat-revente de terrains : la TVA sur la marge, ce n\u2019est pas automatique ! - 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\/achat-revente-de-terrains-la-tva-sur-la-marge-ce-nest-pas-automatique\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Achat-revente de terrains : la TVA sur la marge, ce n\u2019est pas automatique ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un marchand de biens ach\u00e8te des terrains qu\u2019il revend en tant que \u00ab terrains \u00e0 b\u00e2tir \u00bb apr\u00e8s une division parcellaire et, pour le calcul de la TVA dont il doit s\u2019acquitter, d\u00e9cide de faire application du r\u00e9gime sp\u00e9cifique de TVA sur la marge\u2026 Ce que remet en cause l\u2019administration fiscale. 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