{"id":7667,"date":"2023-03-09T05:50:00","date_gmt":"2023-03-09T04:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/tva-facturee-a-tort-pas-de-tva\/"},"modified":"2023-03-09T05:50:00","modified_gmt":"2023-03-09T04:50:00","slug":"tva-facturee-a-tort-pas-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/tva-facturee-a-tort-pas-de-tva\/","title":{"rendered":"TVA factur\u00e9e \u00e0 tort = pas de TVA ?"},"content":{"rendered":"<p >Une entreprise facture une prestation en appliquant le taux normal de TVA alors que cette prestation rel\u00e8ve du taux r\u00e9duit. Elle r\u00e9clame donc le remboursement du diff\u00e9rentiel de TVA. Probl\u00e8me : toute TVA factur\u00e9e, m\u00eame \u00e0 tort, est normalement due. Vraiment ? Pas toujours, semble-t-il\u2026<\/p>\n<div>\n<h2> TVA factur\u00e9e \u00e0 tort : si pas de perte de recettes fiscales\u2026<\/h2>\n<p>Une entreprise, en l\u2019occurrence autrichienne, qui exploite une aire de jeux d\u2019int\u00e9rieur, facture ses clients en appliquant un taux de TVA \u00e0 20 %. Or le taux applicable \u00e0 son activit\u00e9 est un taux r\u00e9duit de TVA (13 % dans cette affaire).<\/p>\n<p>Elle demande donc le remboursement de l\u2019exc\u00e9dent de TVA qu\u2019elle a finalement collect\u00e9e et d\u00e9caiss\u00e9e en trop. Mais l\u2019administration fiscale refuse pour les motifs suivants :<\/p>\n<ul>\n<li>d\u2019une part, l\u2019entreprise n\u2019a pas rectifi\u00e9 ses factures ;<\/li>\n<li>d\u2019autre part, d\u00e8s lors que ses clients ont support\u00e9 le co\u00fbt d\u2019une TVA plus \u00e9lev\u00e9e, la r\u00e9gularisation sollicit\u00e9e entra\u00eenerait un enrichissement sans cause de l\u2019entreprise.<\/li>\n<\/ul>\n<p>Mais l\u2019entreprise fait remarquer que ses clients, ici, sont des consommateurs finaux, eux-m\u00eames non assujettis \u00e0 la TVA, donc qui ne sont pas en mesure de b\u00e9n\u00e9ficier d\u2019un droit \u00e0 d\u00e9duction de cette TVA.<\/p>\n<p>Ce que rel\u00e8ve aussi le juge, pour qui cela change effectivement tout !<\/p>\n<p>Il en conclut qu\u2019une entreprise qui a fourni un service et qui a mentionn\u00e9 sur sa facture un montant de TVA calcul\u00e9 sur la base d\u2019un taux erron\u00e9 n\u2019est pas redevable de la partie de la TVA factur\u00e9e \u00e0 tort s\u2019il n\u2019existe aucun risque de perte de recettes fiscales au motif que les b\u00e9n\u00e9ficiaires de ce service sont exclusivement des consommateurs finaux ne b\u00e9n\u00e9ficiant pas d\u2019un droit \u00e0 d\u00e9duction de la TVA pay\u00e9e en amont.<\/p>\n<p>Rendue au b\u00e9n\u00e9fice d\u2019une soci\u00e9t\u00e9 autrichienne, cette d\u00e9cision du juge europ\u00e9en devrait normalement, \u00e0 notre sens, s\u2019appliquer en France quand bien m\u00eame il est admis que les op\u00e9rations r\u00e9alis\u00e9es aupr\u00e8s des particuliers ne donnent pas n\u00e9cessairement lieu \u00e0 facturation.<\/p>\n<p>En pareille hypoth\u00e8se, il est admis qu\u2019une erreur de TVA puisse faire l\u2019objet d\u2019une restitution dans le cadre d\u2019une r\u00e9clamation contentieuse.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat de la Cour de Justice de l\u2019Union europ\u00e9enne du 8 d\u00e9cembre 2022, n\u00b0 C-378\/21<\/p>\n<p><a title=\"TVA factur\u00e9e \u00e0 tort = pas de TVA ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/tva-facturee-a-tort-pas-de-tva\" target=\"_blank\" rel=\"noopener\">TVA factur\u00e9e \u00e0 tort = pas de TVA ? <\/a>\u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/oups2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise facture une prestation en appliquant le taux normal de TVA alors que cette prestation rel\u00e8ve du taux r\u00e9duit. Elle r\u00e9clame donc le remboursement du diff\u00e9rentiel de TVA. Probl\u00e8me : toute TVA factur\u00e9e, m\u00eame \u00e0 tort, est normalement due. Vraiment ? Pas toujours, semble-t-il\u2026<\/p>\n","protected":false},"author":0,"featured_media":3802,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7667","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>TVA factur\u00e9e \u00e0 tort = pas de 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\/tva-facturee-a-tort-pas-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA factur\u00e9e \u00e0 tort = pas de TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une entreprise facture une prestation en appliquant le taux normal de TVA alors que cette prestation rel\u00e8ve du taux r\u00e9duit. 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