{"id":7393,"date":"2023-01-26T05:45:00","date_gmt":"2023-01-26T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/subventions-et-tva-les-precisions-de-ladministration-fiscale\/"},"modified":"2023-01-26T05:45:00","modified_gmt":"2023-01-26T04:45:00","slug":"subventions-et-tva-les-precisions-de-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/subventions-et-tva-les-precisions-de-ladministration-fiscale\/","title":{"rendered":"Subventions et TVA : les pr\u00e9cisions de l\u2019administration fiscale"},"content":{"rendered":"<p >Pour d\u00e9terminer si une subvention doit ou non \u00eatre soumise \u00e0 la TVA, il convient de proc\u00e9der \u00e0 une analyse factuelle de chaque situation. \u00c0 ce sujet, l\u2019administration fiscale vient d\u2019apporter quelques cl\u00e9s de lecture. Explications.<\/p>\n<div>\n<h2> La subvention est-elle la contrepartie directe d\u2019une prestation de services ou d\u2019une livraison de biens ?<\/h2>\n<p>Pour savoir si une subvention doit \u00eatre soumise \u00e0 la TVA, il convient d\u2019effectuer une analyse factuelle de chaque situation (intention des parties, modalit\u00e9s de calcul, modalit\u00e9s de versement, etc.).<\/p>\n<p>Concr\u00e8tement, la qualification donn\u00e9e \u00e0 la somme vers\u00e9e (\u00ab subvention \u00bb, \u00ab indemnit\u00e9 \u00bb, etc.) importe peu.<\/p>\n<p>Ce qui est important, c\u2019est de d\u00e9terminer si la somme re\u00e7ue constitue (on non) la contrepartie directe d\u2019une prestation de services ou d\u2019une livraison de biens individualisable. Si tel est le cas, la subvention sera soumise \u00e0 la TVA.<\/p>\n<p>\u00c0 titre d\u2019exemple, il a pu \u00eatre jug\u00e9 que la r\u00e9alisation d\u2019une \u00e9tude au profit d\u2019une collectivit\u00e9 publique, moyennant une r\u00e9mun\u00e9ration sp\u00e9cifique, est une op\u00e9ration soumise \u00e0 la TVA.<\/p>\n<p>Il en va de m\u00eame des subventions publiques dites \u00ab compl\u00e9ment de prix \u00bb, d\u00e8s lors que les 3 crit\u00e8res suivants sont r\u00e9unis :<\/p>\n<ul>\n<li>la subvention est vers\u00e9e par un tiers \u00e0 celui qui r\u00e9alise la livraison ou la prestation ;<\/li>\n<li>elle constitue la contrepartie totale ou partielle de la livraison ou de la prestation ;<\/li>\n<li>elle permet au client de payer un prix inf\u00e9rieur au prix de march\u00e9 (ou au prix de revient, le cas \u00e9ch\u00e9ant).<\/li>\n<\/ul>\n<p>L\u00e0 encore, l\u2019administration fiscale illustre ce qui peut \u00eatre qualifi\u00e9 de subvention \u00ab compl\u00e9ment de prix \u00bb soumise \u00e0 la TVA. Il peut s\u2019agir, par exemple, de sommes vers\u00e9es \u00e0 un organisateur de spectacles afin qu\u2019il diminue, en de\u00e7\u00e0 du prix du march\u00e9, les prix \u00ab public \u00bb qu\u2019il pratique.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Actualit\u00e9 du Bulletin officiel des finances publiques du 28 d\u00e9cembre 2022 : \u00ab TVA &#8211; Pr\u00e9cisions doctrinales relatives aux subventions et aux indemnit\u00e9s &#8211; Jurisprudence (CJUE, arr\u00eat du 23 d\u00e9cembre 2015, affaires C-250\/14 et C-289\/14, Air France-KLM) &#8211; Mise \u00e0 jour suite \u00e0 consultation publique \u00bb<\/p>\n<p><a title=\"Subventions et TVA : les pr\u00e9cisions de l\u2019administration fiscale\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/subventions-et-tva-les-precisions-de-ladministration-fiscale\" rel=\"nofollow noopener\" target=\"_blank\">Subventions et TVA : les pr\u00e9cisions de l\u2019administration fiscale<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/aidefinanciere15.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour d\u00e9terminer si une subvention doit ou non \u00eatre soumise \u00e0 la TVA, il convient de proc\u00e9der \u00e0 une analyse factuelle de chaque situation. \u00c0 ce sujet, l\u2019administration fiscale vient d\u2019apporter quelques cl\u00e9s de lecture. Explications.<\/p>\n","protected":false},"author":0,"featured_media":7394,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7393","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>Subventions et TVA : les pr\u00e9cisions de l\u2019administration fiscale - 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\/subventions-et-tva-les-precisions-de-ladministration-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Subventions et TVA : les pr\u00e9cisions de l\u2019administration fiscale - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour d\u00e9terminer si une subvention doit ou non \u00eatre soumise \u00e0 la TVA, il convient de proc\u00e9der \u00e0 une analyse factuelle de chaque situation. \u00c0 ce sujet, l\u2019administration fiscale vient d\u2019apporter quelques cl\u00e9s de lecture. 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