{"id":7447,"date":"2023-02-06T05:55:00","date_gmt":"2023-02-06T04:55:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/projet-abandonne-risque-tva\/"},"modified":"2023-02-06T05:55:00","modified_gmt":"2023-02-06T04:55:00","slug":"projet-abandonne-risque-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/projet-abandonne-risque-tva\/","title":{"rendered":"Projet abandonn\u00e9 = risque TVA ?"},"content":{"rendered":"<p >Une entreprise d\u00e9veloppe, pendant plusieurs ann\u00e9es, un appareil m\u00e9dical de diagnostic. Une fois le produit termin\u00e9, elle d\u00e9cide de le commercialiser mais ne re\u00e7oit aucune commande, et est contrainte de cesser son activit\u00e9. L\u2019administration consid\u00e8re alors que l\u2019entreprise doit rembourser la TVA qu\u2019elle avait d\u00e9duite sur ses d\u00e9penses. Pourquoi ?<\/p>\n<div>\n<h2>D\u00e9duction de TVA et absence d\u2019activit\u00e9 \u00e9conomique<\/h2>\n<p>Une soci\u00e9t\u00e9 d\u00e9veloppe un prototype d\u2019appareil m\u00e9dical de diagnostic qu\u2019elle souhaite par la suite commercialiser. Malheureusement, une fois le d\u00e9veloppement termin\u00e9, l\u2019appareil ne trouve pas preneur et l\u2019entreprise accumule les d\u00e9ficits. Face \u00e0 cette situation, sa soci\u00e9t\u00e9 m\u00e8re d\u00e9cide de la placer en liquidation. Une op\u00e9ration lourde de cons\u00e9quences au niveau de la TVA\u2026<\/p>\n<p>L\u2019administration fiscale remet, en effet, en cause la TVA que la soci\u00e9t\u00e9 a d\u00e9duite sur les d\u00e9penses effectu\u00e9es pour la construction de l\u2019appareil. Elle consid\u00e8re que la TVA n\u2019est d\u00e9ductible que sur les d\u00e9penses effectu\u00e9es dans le cadre d\u2019une activit\u00e9 \u00e9conomique. Or, ici, il n\u2019y a pas eu d\u2019activit\u00e9 \u00e9conomique puisque l\u2019entreprise n\u2019a rien vendu.<\/p>\n<p>La soci\u00e9t\u00e9 se d\u00e9fend en expliquant que, certes, il n\u2019y a pas eu d\u2019activit\u00e9 \u00e9conomique, mais il y avait l\u2019intention d\u2019en avoir une. Elle rappelle que le droit \u00e0 d\u00e9duction de la TVA nait avant la r\u00e9alisation d\u2019activit\u00e9s \u00e9conomiques et est conserv\u00e9 si l\u2019activit\u00e9 \u00e9conomique n\u2019a pas lieu pour des circonstances ind\u00e9pendantes de la volont\u00e9 de l\u2019entreprise. Ce qu\u2019elle consid\u00e8re \u00eatre le cas ici puisqu\u2019elle a commercialis\u00e9 son mat\u00e9riel qui n\u2019a pas trouv\u00e9 preneur.<\/p>\n<p>Mais ce n\u2019est pas l\u2019avis du juge : pour lui, la perte du droit \u00e0 d\u00e9duction n\u2019est ici pas due au d\u00e9faut de commandes, mais \u00e0 la mise en liquidation de la soci\u00e9t\u00e9. C\u2019est elle qui rend d\u00e9finitivement impossible la r\u00e9alisation d\u2019activit\u00e9s \u00e9conomiques.<\/p>\n<p>Or, la liquidation de la soci\u00e9t\u00e9 a \u00e9t\u00e9 d\u00e9cid\u00e9e par la soci\u00e9t\u00e9 m\u00e8re, ce n\u2019\u00e9tait donc pas ind\u00e9pendant de sa volont\u00e9. L\u2019entreprise doit donc rembourser la TVA d\u00e9duite pour la production de ce mat\u00e9riel non vendu.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat de la Cour de justice de l\u2019Union europ\u00e9enne du 6 octobre 2022, affaire C-293\/21<\/p>\n<p><a title=\"Projet abandonn\u00e9 = TVA abandonn\u00e9e ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/projet-abandonne-risque-tva\" rel=\"nofollow noopener\" target=\"_blank\">Projet abandonn\u00e9 = TVA abandonn\u00e9e ? <\/a>\u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/aidefin20.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise d\u00e9veloppe, pendant plusieurs ann\u00e9es, un appareil m\u00e9dical de diagnostic. Une fois le produit termin\u00e9, elle d\u00e9cide de le commercialiser mais ne re\u00e7oit aucune commande, et est contrainte de cesser son activit\u00e9. L\u2019administration consid\u00e8re alors que l\u2019entreprise doit rembourser la TVA qu\u2019elle avait d\u00e9duite sur ses d\u00e9penses. Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":7448,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7447","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>Projet abandonn\u00e9 = risque TVA ? - 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\/projet-abandonne-risque-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Projet abandonn\u00e9 = risque TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une entreprise d\u00e9veloppe, pendant plusieurs ann\u00e9es, un appareil m\u00e9dical de diagnostic. 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