{"id":6868,"date":"2022-11-03T05:45:00","date_gmt":"2022-11-03T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/corbeilles-de-noel-et-tva-un-casse-tete\/"},"modified":"2022-11-03T05:45:00","modified_gmt":"2022-11-03T04:45:00","slug":"corbeilles-de-noel-et-tva-un-casse-tete","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/corbeilles-de-noel-et-tva-un-casse-tete\/","title":{"rendered":"Corbeilles de No\u00ebl et TVA : un casse-t\u00eate ?"},"content":{"rendered":"<p >Une soci\u00e9t\u00e9 fabrique des corbeilles de No\u00ebl comprenant des fruits secs soumis au taux r\u00e9duit de TVA et des confiseries relevant du taux normal. Une telle situation, qui peut s\u2019apparenter \u00e0 une \u00ab op\u00e9ration unique \u00bb au sens de la r\u00e9glementation, pose la question de la distinction \u00e0 faire entre l\u2019\u00e9l\u00e9ment principal et les \u00e9l\u00e9ments accessoires pour d\u00e9terminer le taux de TVA applicable. Explications\u2026<\/p>\n<div>\n<h2>El\u00e9ment principal, \u00e9l\u00e9ment accessoire : comment faire la distinction ?<\/h2>\n<p>Au sens de la r\u00e9glementation TVA, une \u00ab op\u00e9ration unique \u00bb est une op\u00e9ration compos\u00e9e de plusieurs \u00e9l\u00e9ments, relevant de r\u00e9gimes de TVA diff\u00e9rents, dont certains sont principaux tandis que d\u2019autres sont accessoires.<\/p>\n<p>Dans cette situation, le taux de TVA applicable est celui de l\u2019\u00e9l\u00e9ment dit \u00ab principal \u00bb. Mais comment faire la distinction entre l\u2019\u00e9l\u00e9ment principal et les \u00e9l\u00e9ments accessoires ?<\/p>\n<p>Prenons l\u2019exemple d\u2019une soci\u00e9t\u00e9 qui fabrique des corbeilles de No\u00ebl comprenant des fruits secs soumis au taux r\u00e9duit de TVA, ainsi que des confiseries relevant du taux normal de TVA. Dans une telle situation, pour distinguer l\u2019\u00e9l\u00e9ment principal de l\u2019\u00e9l\u00e9ment accessoire, est-il possible d\u2019utiliser un crit\u00e8re li\u00e9 au poids des produits ?<\/p>\n<p>\u00c0 cette question, le Gouvernement r\u00e9pond qu\u2019il n\u2019est pas possible de d\u00e9terminer le caract\u00e8re accessoire d\u2019un \u00e9l\u00e9ment uniquement en se fondant sur un crit\u00e8re de poids.<\/p>\n<p>Il faut tenir compte de l\u2019ensemble des circonstances entourant ce type d\u2019op\u00e9ration (valeur des produits, mise en avant de certains produits par rapport \u00e0 d\u2019autres, etc.).<\/p>\n<p>\u00c0 toutes fins utiles, notez que :<\/p>\n<ul>\n<li>les confiseries soumises au taux normal de TVA pr\u00e9sentes dans des quantit\u00e9s autres que n\u00e9gligeables ou dont la pr\u00e9sence n\u2019est ni essentiellement d\u00e9corative, ni destin\u00e9e \u00e0 mettre en valeur les fruits, ne sont g\u00e9n\u00e9ralement pas qualifi\u00e9es \u00ab d\u2019accessoires \u00bb ;<\/li>\n<li>les produits alcooliques compris dans les corbeilles de type \u00ab corbeilles de No\u00ebl \u00bb, par exemple, doivent toujours se voir appliquer le taux de TVA de 20%.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : R\u00e9ponse minist\u00e9rielle Berg\u00e9 du 16 novembre 2021, Assembl\u00e9e nationale, n\u00b038168 : \u00ab Application des taux de TVA dans le secteur de l\u2019agroalimentaire \u00bb<\/p>\n<p><a title=\"Corbeilles de No\u00ebl et TVA : un casse-t\u00eate ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/corbeilles-de-noel-et-tva-un-casse-tete\" rel=\"nofollow noopener\" target=\"_blank\">Corbeilles de No\u00ebl et TVA : un casse-t\u00eate ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/corbeillenoel.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 fabrique des corbeilles de No\u00ebl comprenant des fruits secs soumis au taux r\u00e9duit de TVA et des confiseries relevant du taux normal. Une telle situation, qui peut s\u2019apparenter \u00e0 une \u00ab op\u00e9ration unique \u00bb au sens de la r\u00e9glementation, pose la question de la distinction \u00e0 faire entre l\u2019\u00e9l\u00e9ment principal et les \u00e9l\u00e9ments accessoires pour d\u00e9terminer le taux de TVA applicable. Explications\u2026<\/p>\n","protected":false},"author":0,"featured_media":6869,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6868","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>Corbeilles de No\u00ebl et TVA : un casse-t\u00eate ? - 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\/corbeilles-de-noel-et-tva-un-casse-tete\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corbeilles de No\u00ebl et TVA : un casse-t\u00eate ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 fabrique des corbeilles de No\u00ebl comprenant des fruits secs soumis au taux r\u00e9duit de TVA et des confiseries relevant du taux normal. Une telle situation, qui peut s\u2019apparenter \u00e0 une \u00ab op\u00e9ration unique \u00bb au sens de la r\u00e9glementation, pose la question de la distinction \u00e0 faire entre l\u2019\u00e9l\u00e9ment principal et les \u00e9l\u00e9ments accessoires pour d\u00e9terminer le taux de TVA applicable. 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