{"id":9007,"date":"2023-10-23T00:00:00","date_gmt":"2023-10-22T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/quand-un-artisan-se-trompe-sur-le-taux-de-tva-applicable\/"},"modified":"2023-10-23T00:00:00","modified_gmt":"2023-10-22T22:00:00","slug":"quand-un-artisan-se-trompe-sur-le-taux-de-tva-applicable","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/quand-un-artisan-se-trompe-sur-le-taux-de-tva-applicable\/","title":{"rendered":"Quand un artisan se trompe sur le taux de TVA applicable\u2026"},"content":{"rendered":"<p>Un artisan r\u00e9alise des travaux de d\u00e9blais et de d\u00e9molition qu\u2019il facture \u00e0 son client en appliquant une TVA calcul\u00e9e au taux r\u00e9duit de 5,5 %&#8230; Avant de s\u2019apercevoir qu\u2019il aurait d\u00fb la facturer au taux normal de TVA. Il demande alors \u00e0 son client de r\u00e9gler la diff\u00e9rence\u2026 Ce que ce dernier refuse. \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>TVA : ce n\u2019est pas au client de supporter l\u2019erreur de l\u2019artisan !<\/h2>\n<p>Un artisan se voit confier un chantier au cours duquel il r\u00e9alise des travaux de d\u00e9blais et de d\u00e9molition.<\/p>\n<p>Il facture ces travaux \u00e0 son client en appliquant une TVA calcul\u00e9e au taux r\u00e9duit de 5,5 %&#8230; Avant de s\u2019apercevoir qu\u2019il aurait d\u00fb appliquer le taux normal de TVA.<\/p>\n<p>L\u2019artisan se rapproche alors de son client et lui demande de r\u00e9gler la diff\u00e9rence entre le taux de TVA effectivement pratiqu\u00e9 et celui qui aurait d\u00fb l\u2019\u00eatre en l\u2019absence d\u2019erreur.<\/p>\n<p>\u00ab Non \u00bb, refuse le client, qui ne voit pas pourquoi il devrait assumer financi\u00e8rement l\u2019erreur commise par l\u2019artisan\u2026<\/p>\n<p>Ce que confirme le juge, qui rappelle que dans l\u2019hypoth\u00e8se o\u00f9 un taux r\u00e9duit de TVA a \u00e9t\u00e9 appliqu\u00e9 par erreur, l\u2019artisan ne peut pas r\u00e9clamer un compl\u00e9ment de taxe \u00e0 son client, sauf dans 2 hypoth\u00e8ses :<\/p>\n<ul>\n<li>si les parties sont d\u2019accord pour une telle rectification ;<\/li>\n<li>si l\u2019attestation remise par le client pour garantir les conditions d\u2019application du taux r\u00e9duit \u00e9tait inexacte de son propre fait.<\/li>\n<\/ul>\n<p>Ici, le client n\u2019\u00e9tant pas d\u2019accord pour assumer la charge financi\u00e8re de la correction du taux de TVA, l\u2019artisan devra assumer seul son erreur !<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/entreprendre.service-public.fr\/actualites\/A16810\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Entreprendre.Service-Public.fr du 13 octobre 2023 : \u00ab En cas d\u2019erreur sur le taux de TVA applicable, l\u2019artisan ne peut pas r\u00e9clamer un compl\u00e9ment \u00e0 son client \u00bb<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000047852520\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, 3e chambre civile, du 6 juillet 2023, no 22-13141<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/quand-un-artisan-se-trompe-sur-le-taux-de-tva-applicable\" target=\"_blank\" rel=\"noopener\">Quand un artisan se trompe sur le taux de TVA applicable\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/erreur.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un artisan r\u00e9alise des travaux de d\u00e9blais et de d\u00e9molition qu\u2019il facture \u00e0 son client en appliquant une TVA calcul\u00e9e au taux r\u00e9duit de 5,5 %&#8230; Avant de s\u2019apercevoir qu\u2019il aurait d\u00fb la facturer au taux normal de TVA. Il demande alors \u00e0 son client de r\u00e9gler la diff\u00e9rence\u2026 Ce que ce dernier refuse. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":9008,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9007","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 artisan se trompe sur le taux de TVA applicable\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-artisan-se-trompe-sur-le-taux-de-tva-applicable\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand un artisan se trompe sur le taux de TVA applicable\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un artisan r\u00e9alise des travaux de d\u00e9blais et de d\u00e9molition qu\u2019il facture \u00e0 son client en appliquant une TVA calcul\u00e9e au taux r\u00e9duit de 5,5 %... 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