{"id":8916,"date":"2023-10-09T00:00:00","date_gmt":"2023-10-08T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/"},"modified":"2023-10-09T00:00:00","modified_gmt":"2023-10-08T22:00:00","slug":"quand-un-ehpad-demande-a-payer-de-la-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/","title":{"rendered":"Quand un EHPAD demande \u00e0 payer de la TVA\u2026"},"content":{"rendered":"<p>Un \u00e9tablissement d\u2019h\u00e9bergement pour personnes \u00e2g\u00e9es d\u00e9pendantes (EHPAD) tente d\u2019\u00e9chapper au paiement de la taxe sur les salaires en indiquant qu\u2019au regard de son activit\u00e9, il doit \u00eatre assujetti \u00e0 la TVA. Un point de vue qu\u2019est loin de partager l\u2019administration fiscale\u2026 Qui va l\u2019emporter ?<\/p>\n<h2>EHPAD : TVA ou taxe sur les salaires ?<\/h2>\n<p>Un EHPAD (\u00e9tablissement d\u2019h\u00e9bergement pour personnes \u00e2g\u00e9es d\u00e9pendantes) demande \u00e0 l\u2019administration fiscale de lui restituer la taxe sur les salaires qu\u2019il aurait ind\u00fbment pay\u00e9e.<\/p>\n<p>Pourquoi ? Parce qu\u2019il serait, selon lui, assujetti \u00e0 la TVA\u2026 Or qui dit assujettissement \u00e0 la TVA, dit absence de taxe sur les salaires !<\/p>\n<p>Rappelons, en effet, que seules les entreprises qui ne sont pas assujetties \u00e0 la TVA ou qui ne l&#8217;ont pas \u00e9t\u00e9 sur au moins 90 % de leur chiffre d&#8217;affaires au titre de l&#8217;ann\u00e9e pr\u00e9c\u00e9dant celle du paiement des salaires sont effectivement concern\u00e9es par la taxe sur les salaires.<\/p>\n<p>Dans cette affaire, l\u2019administration fiscale rejette n\u00e9anmoins la demande de l\u2019\u00e9tablissement pour une raison toute simple. Elle indique que certaines structures, telles que les EHPAD, ne sont pas soumises \u00e0 la TVA d\u00e8s lors :<\/p>\n<ul>\n<li>que l\u2019activit\u00e9 est exerc\u00e9e par un organisme agissant en tant qu\u2019autorit\u00e9 publique ;<\/li>\n<li>et que ce non-assujettissement ne conduit pas \u00e0 d\u2019importantes distorsions de concurrence vis-\u00e0-vis des op\u00e9rateurs priv\u00e9s.<\/li>\n<\/ul>\n<p>Par cons\u00e9quent, parce que l\u2019EHPAD remplit les 2 conditions de non-assujettissement \u00e0 la TVA, il doit bel et bien s\u2019acquitter de la taxe sur les salaires.<\/p>\n<p>Ce que confirme le juge qui, refusant d\u2019acc\u00e9der \u00e0 la demande de l\u2019EHPAD, pr\u00e9cise que :<\/p>\n<ul>\n<li>l\u2019activit\u00e9 est bien exerc\u00e9e par un organisme agissant en tant qu\u2019autorit\u00e9 publique : cela r\u00e9sulte notamment du fait que l\u2019\u00e9tablissement est habilit\u00e9 \u00e0 accueillir enti\u00e8rement ou principalement des b\u00e9n\u00e9ficiaires de l\u2019aide sociale ;<\/li>\n<li>le non-assujettissement \u00e0 la TVA ne conduit pas \u00e0 des distorsions importantes de concurrence vis-\u00e0-vis des op\u00e9rateurs priv\u00e9s : les \u00e9tablissements priv\u00e9s concurrents de l\u2019EHPAD ont, en effet, la possibilit\u00e9 d\u2019exercer une activit\u00e9 lucrative d\u2019h\u00e9bergement, de choisir leurs clients et de fixer librement leurs prix.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li>Arr\u00eats du Conseil d\u2019\u00c9tat du 12 juillet 2023, nos <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047824779?page=1&amp;pageSize=10&amp;query=466171&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">466171<\/a>, <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047824780?page=1&amp;pageSize=10&amp;query=466564+&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">466564<\/a>, <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047824781?page=1&amp;pageSize=10&amp;query=466566+%2B&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">466566 <\/a>et <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047824782?page=1&amp;pageSize=10&amp;query=466809&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">466809<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/quand-un-ehpad-demande-a-payer-de-la-tva\" target=\"_blank\" rel=\"noopener\">Quand un EHPAD demande \u00e0 payer de la TVA\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/personnesageesdependantes.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un \u00e9tablissement d\u2019h\u00e9bergement pour personnes \u00e2g\u00e9es d\u00e9pendantes (EHPAD) tente d\u2019\u00e9chapper au paiement de la taxe sur les salaires en indiquant qu\u2019au regard de son activit\u00e9, il doit \u00eatre assujetti \u00e0 la TVA. Un point de vue qu\u2019est loin de partager l\u2019administration fiscale\u2026 Qui va l\u2019emporter ?<\/p>\n","protected":false},"author":0,"featured_media":8917,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8916","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>Quand un EHPAD demande \u00e0 payer de la TVA\u2026 - 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\/quand-un-ehpad-demande-a-payer-de-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand un EHPAD demande \u00e0 payer de la TVA\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un \u00e9tablissement d\u2019h\u00e9bergement pour personnes \u00e2g\u00e9es d\u00e9pendantes (EHPAD) tente d\u2019\u00e9chapper au paiement de la taxe sur les salaires en indiquant qu\u2019au regard de son activit\u00e9, il doit \u00eatre assujetti \u00e0 la TVA. Un point de vue qu\u2019est loin de partager l\u2019administration fiscale\u2026 Qui va l\u2019emporter ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-08T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Quand un EHPAD demande \u00e0 payer de la TVA\u2026\",\"datePublished\":\"2023-10-08T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/\"},\"wordCount\":402,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/\",\"name\":\"Quand un EHPAD demande \u00e0 payer de la TVA\u2026 - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg\",\"datePublished\":\"2023-10-08T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Quand un EHPAD demande \u00e0 payer de la TVA\u2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Quand un EHPAD demande \u00e0 payer de la TVA\u2026 - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/","og_locale":"de_DE","og_type":"article","og_title":"Quand un EHPAD demande \u00e0 payer de la TVA\u2026 - Cabinet Magar","og_description":"Un \u00e9tablissement d\u2019h\u00e9bergement pour personnes \u00e2g\u00e9es d\u00e9pendantes (EHPAD) tente d\u2019\u00e9chapper au paiement de la taxe sur les salaires en indiquant qu\u2019au regard de son activit\u00e9, il doit \u00eatre assujetti \u00e0 la TVA. Un point de vue qu\u2019est loin de partager l\u2019administration fiscale\u2026 Qui va l\u2019emporter ?","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/","og_site_name":"Cabinet Magar","article_published_time":"2023-10-08T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/"},"author":{"name":"","@id":""},"headline":"Quand un EHPAD demande \u00e0 payer de la TVA\u2026","datePublished":"2023-10-08T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/"},"wordCount":402,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/","name":"Quand un EHPAD demande \u00e0 payer de la TVA\u2026 - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg","datePublished":"2023-10-08T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/10\/personnesageesdependantes.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-ehpad-demande-a-payer-de-la-tva\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Quand un EHPAD demande \u00e0 payer de la TVA\u2026"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/8916","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=8916"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/8916\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/8917"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=8916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=8916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=8916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}