{"id":7635,"date":"2023-03-03T05:45:00","date_gmt":"2023-03-03T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-a-lessieu-qui-paie\/"},"modified":"2023-03-03T05:45:00","modified_gmt":"2023-03-03T04:45:00","slug":"taxe-a-lessieu-qui-paie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-a-lessieu-qui-paie\/","title":{"rendered":"Taxe \u00e0 l\u2019essieu : qui paie ?"},"content":{"rendered":"<p >La taxe \u00e0 l\u2019essieu frappe, sous conditions, les entreprises qui affectent certains v\u00e9hicules lourds de transport de marchandises \u00e0 la r\u00e9alisation d\u2019activit\u00e9s \u00e9conomiques. Dans ce cadre, il peut arriver que les v\u00e9hicules soient pris en location, et que le locataire et le loueur conviennent entre eux de la personne qui devra effectivement payer cette taxe\u2026 Ce qui les oblige \u00e0 \u00e9tablir une attestation\u2026<\/p>\n<div>\n<h2> Taxe \u00e0 l\u2019essieu : une attestation \u00e0 \u00e9tablir dans certains cas\u2026<\/h2>\n<p>La taxe annuelle \u00e0 l\u2019essieu sur les v\u00e9hicules lourds de transport de marchandises concerne les v\u00e9hicules dont le poids total autoris\u00e9 en charge est au moins \u00e9gal \u00e0 12 tonnes.<\/p>\n<p>Concr\u00e8tement, sauf exceptions, sont concern\u00e9s les v\u00e9hicules suivants :<\/p>\n<ul>\n<li>v\u00e9hicules des cat\u00e9gories N2 et N3 dont la conception permet le transport de marchandises sans remorque ou semi-remorque ;<\/li>\n<li>ensembles constitu\u00e9s d\u2019un v\u00e9hicule de cat\u00e9gorie N2 ou N3 coupl\u00e9 \u00e0 une semi-remorque de la cat\u00e9gorie O ;<\/li>\n<li>remorques de la cat\u00e9gorie O4 d\u2019un poids total autoris\u00e9 en charge au moins \u00e9gal \u00e0 16 tonnes, lorsqu\u2019elles sont tract\u00e9es par un v\u00e9hicule des cat\u00e9gories N2 et N3 ou un ensemble de v\u00e9hicules ;<\/li>\n<li>tout autre v\u00e9hicule ou ensemble de v\u00e9hicules utilis\u00e9s pour r\u00e9aliser des op\u00e9rations de transport de marchandises.<\/li>\n<\/ul>\n<p>En principe, et toutes conditions remplies, les entreprises tenues au paiement de cette taxe sont celles dites \u00ab affectataires \u00bb, c\u2019est-\u00e0-dire qui utilisent un v\u00e9hicule soumis \u00e0 taxation pour les besoins de la r\u00e9alisation d\u2019activit\u00e9s \u00e9conomiques, qu\u2019elles en soient propri\u00e9taires ou locataires dans le cadre d\u2019une formule locative de longue dur\u00e9e.<\/p>\n<p>Par d\u00e9rogation, il est pr\u00e9vu que :<\/p>\n<ul>\n<li>les entreprises qui d\u00e9tiennent des v\u00e9hicules formant un \u00ab ensemble de v\u00e9hicules \u00bb peuvent d\u00e9signer parmi elles un redevable autre que l\u2019entreprise affectataire ;<\/li>\n<li>les entreprises locataires d\u2019un v\u00e9hicule \u00e0 moteur isol\u00e9, d\u2019une remorque ou d\u2019un v\u00e9hicule tracteur faisant partie d\u2019un ensemble peuvent convenir, avec le loueur, que le redevable de la taxe sera le loueur et non l\u2019entreprise affectataire.<\/li>\n<\/ul>\n<p>Dans ces 2 hypoth\u00e8ses, une attestation reprenant l\u2019identification et les caract\u00e9ristiques du v\u00e9hicule (ou de l\u2019ensemble), ainsi que l\u2019identification des personnes concern\u00e9es et la p\u00e9riode couverte par \u00ab l\u2019accord \u00bb devra \u00eatre \u00e9tablie au plus tard le 15 janvier de l\u2019ann\u00e9e suivant celle au cours de laquelle la taxe est devenue exigible.<\/p>\n<p>\u00c0 toutes fins utiles, pr\u00e9cisons que si un tel accord est formalis\u00e9, les parties restent solidairement tenues au paiement de la taxe !<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : D\u00e9cret n\u00b0 2023-122 du 21 f\u00e9vrier 2023 pr\u00e9cisant certaines formalit\u00e9s administratives relatives aux taxes annuelles sur l&#8217;affectation des v\u00e9hicules \u00e0 des fins \u00e9conomiques et \u00e0 la taxe \u00e0 acquitter par l&#8217;employeur d&#8217;un travailleur \u00e9tranger ou accueillant un salari\u00e9 d\u00e9tach\u00e9 temporairement par une entreprise non \u00e9tablie en France<\/p>\n<p><a title=\"Taxe \u00e0 l\u2019essieu : qui paie ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-a-lessieu-qui-paie\" target=\"_blank\" rel=\"noopener\">Taxe \u00e0 l\u2019essieu : qui paie ?<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/camioneuro.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La taxe \u00e0 l\u2019essieu frappe, sous conditions, les entreprises qui affectent certains v\u00e9hicules lourds de transport de marchandises \u00e0 la r\u00e9alisation d\u2019activit\u00e9s \u00e9conomiques. Dans ce cadre, il peut arriver que les v\u00e9hicules soient pris en location, et que le locataire et le loueur conviennent entre eux de la personne qui devra effectivement payer cette taxe\u2026 Ce qui les oblige \u00e0 \u00e9tablir une attestation\u2026<\/p>\n","protected":false},"author":0,"featured_media":5365,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7635","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>Taxe \u00e0 l\u2019essieu : qui paie ? - 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\/taxe-a-lessieu-qui-paie\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe \u00e0 l\u2019essieu : qui paie ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La taxe \u00e0 l\u2019essieu frappe, sous conditions, les entreprises qui affectent certains v\u00e9hicules lourds de transport de marchandises \u00e0 la r\u00e9alisation d\u2019activit\u00e9s \u00e9conomiques. 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