{"id":7348,"date":"2023-01-20T05:55:00","date_gmt":"2023-01-20T04:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/remboursement-dun-credit-de-tva-une-decision-definitive\/"},"modified":"2023-01-20T05:55:00","modified_gmt":"2023-01-20T04:55:00","slug":"remboursement-dun-credit-de-tva-une-decision-definitive","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/remboursement-dun-credit-de-tva-une-decision-definitive\/","title":{"rendered":"Remboursement d\u2019un cr\u00e9dit de TVA : une d\u00e9cision d\u00e9finitive ?"},"content":{"rendered":"<p >La d\u00e9cision de l\u2019administration fiscale d\u2019accorder \u00e0 une entreprise le remboursement d\u2019un cr\u00e9dit de TVA vaut-elle prise de position formelle, emp\u00eachant ainsi toute remise en cause \u00e0 l\u2019occasion d\u2019un contr\u00f4le fiscal ult\u00e9rieur ? R\u00e9ponse du Gouvernement.<\/p>\n<div>\n<h2> Remboursement d\u2019un cr\u00e9dit de TVA : un retour en arri\u00e8re est possible\u2026<\/h2>\n<p>Pour conna\u00eetre le montant de la TVA qu\u2019elle doit reverser \u00e0 l\u2019administration fiscale, une entreprise doit proc\u00e9der \u00e0 un simple calcul : elle doit retrancher du montant de la TVA collect\u00e9e aupr\u00e8s de ses clients, le montant de la TVA qu\u2019elle a elle-m\u00eame pay\u00e9 \u00e0 ses propres fournisseurs (ce que l\u2019on appelle la \u00ab TVA d\u00e9ductible \u00bb).<\/p>\n<p>A l\u2019issue de ce calcul, il peut parfois arriver qu\u2019une entreprise se retrouve avec un montant de TVA d\u00e9ductible plus important que le montant de la TVA collect\u00e9e (ce que l\u2019on appelle techniquement un \u00ab cr\u00e9dit de TVA \u00bb). Tel est le cas, par exemple, si elle r\u00e9alise un investissement important.<\/p>\n<p>Dans cette situation, le principe veut que ce cr\u00e9dit de TVA soit report\u00e9 sur les d\u00e9clarations de TVA suivantes, jusqu\u2019\u00e0 complet \u00e9puisement. Plus simplement, ce cr\u00e9dit permettra \u00e0 l\u2019entreprise de diminuer le montant de la TVA nette due par elle au titre des mois ou des trimestres suivants.<\/p>\n<p>Toutefois, si le montant de ce cr\u00e9dit est v\u00e9ritablement important, ou si l\u2019entreprise est r\u00e9guli\u00e8rement en situation de cr\u00e9dit de TVA, elle pourra demander, toutes conditions remplies, \u00e0 b\u00e9n\u00e9ficier d\u2019un remboursement.<\/p>\n<p>Ce remboursement est accord\u00e9 apr\u00e8s une instruction men\u00e9e par l\u2019administration fiscale, et la d\u00e9cision prise par l\u2019agent en charge du dossier ne concerne que l\u2019entreprise qui en fait la demande, sans possibilit\u00e9 d\u2019extrapolation \u00e0 d\u2019autres cas particuliers.<\/p>\n<p>Ce qui pousse certains \u00e0 s\u2019interroger sur la possibilit\u00e9, pour un v\u00e9rificateur, de remettre en cause le remboursement de ce cr\u00e9dit de TVA \u00e0 l\u2019occasion d\u2019un contr\u00f4le fiscal ult\u00e9rieur.<\/p>\n<p>Concr\u00e8tement, la d\u00e9cision de proc\u00e9der \u00e0 ce remboursement par les services fiscaux vaut-elle prise de position formelle de l\u2019administration fiscale ?<\/p>\n<p>La r\u00e9ponse est non ! Interrog\u00e9 sur le sujet, le Gouvernement indique clairement qu\u2019un remboursement de cr\u00e9dit de TVA accord\u00e9 \u00e0 tort peut tout \u00e0 fait \u00eatre remis en cause dans le cadre d\u2019un contr\u00f4le fiscal, sous r\u00e9serve, bien entendu, que le d\u00e9lai de reprise dont dispose l\u00e9galement l\u2019administration fiscale ne soit pas expir\u00e9.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : R\u00e9ponse minist\u00e9rielle Sautarel du 5 janvier 2023, S\u00e9nat, n0 02669 : \u00ab Positions formelles de l\u2019administration fiscale quant aux remboursements de cr\u00e9dits de taxe \u00bb<\/p>\n<p><a title=\"Remboursement d\u2019un cr\u00e9dit de TVA : \u00ab donner, c\u2019est donner \u00bb ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/remboursement-dun-credit-de-tva-une-decision-definitive\" rel=\"nofollow noopener\" target=\"_blank\">Remboursement d\u2019un cr\u00e9dit de TVA : \u00ab donner, c\u2019est donner \u00bb ?<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/non1.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La d\u00e9cision de l\u2019administration fiscale d\u2019accorder \u00e0 une entreprise le remboursement d\u2019un cr\u00e9dit de TVA vaut-elle prise de position formelle, emp\u00eachant ainsi toute remise en cause \u00e0 l\u2019occasion d\u2019un contr\u00f4le fiscal ult\u00e9rieur ? R\u00e9ponse du Gouvernement.<\/p>\n","protected":false},"author":0,"featured_media":7349,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7348","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>Remboursement d\u2019un cr\u00e9dit de TVA : une d\u00e9cision d\u00e9finitive ? - 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\/remboursement-dun-credit-de-tva-une-decision-definitive\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Remboursement d\u2019un cr\u00e9dit de TVA : une d\u00e9cision d\u00e9finitive ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La d\u00e9cision de l\u2019administration fiscale d\u2019accorder \u00e0 une entreprise le remboursement d\u2019un cr\u00e9dit de TVA vaut-elle prise de position formelle, emp\u00eachant ainsi toute remise en cause \u00e0 l\u2019occasion d\u2019un contr\u00f4le fiscal ult\u00e9rieur ? 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