{"id":906,"date":"2020-12-17T05:49:00","date_gmt":"2020-12-17T04:49:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/holding-et-tva-cest-lintention-qui-compte\/"},"modified":"2021-04-23T03:01:16","modified_gmt":"2021-04-23T01:01:16","slug":"holding-et-tva-cest-lintention-qui-compte","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/holding-et-tva-cest-lintention-qui-compte\/","title":{"rendered":"Holding et TVA : \u00ab c\u2019est l\u2019intention qui compte \u00bb ?"},"content":{"rendered":"<p >Une holding, qui exerce notamment une activit\u00e9 de gestion et de coordination strat\u00e9giques d\u2019entreprises, envisage d\u2019acheter les titres d\u2019une soci\u00e9t\u00e9. Elle fait donc appel \u00e0 un service de conseil et \u00e0 une banque pour l\u2019assister dans son projet, et demande \u00e0 r\u00e9cup\u00e9rer la TVA qu\u2019elle a pay\u00e9e \u00e0 ces prestataires\u2026 Ce que lui refuse l\u2019administration fiscale. Pourquoi ?<\/p>\n<div>\n<h2> Holding et TVA : l\u2019intention ne suffit pas !<\/h2>\n<p>En plus de son activit\u00e9 d\u2019acquisition, de d\u00e9tention et de gestion de participations, une soci\u00e9t\u00e9 holding, membre d\u2019un groupe de soci\u00e9t\u00e9s, exerce une activit\u00e9 de gestion et de coordination strat\u00e9giques d\u2019entreprises.<\/p>\n<p>Souhaitant acqu\u00e9rir les titres d\u2019une soci\u00e9t\u00e9 \u00ab cible \u00bb, elle a :<\/p>\n<ul>\n<li>pay\u00e9 des services externes de conseil, qui lui ont \u00e9t\u00e9 factur\u00e9s avec TVA ;<\/li>\n<li>vers\u00e9 une commission \u00e0 un \u00e9tablissement bancaire pour des services relatifs \u00e0 l\u2019organisation, au montage et \u00e0 la garantie de placement d\u2019un emprunt destin\u00e9 \u00e0 financer son achat qui, l\u00e0 encore, \u00e9tait soumise \u00e0 TVA.<\/li>\n<\/ul>\n<p>Parce qu\u2019en achetant ces titres, la holding avait l\u2019intention d\u2019exercer une activit\u00e9 \u00e9conomique consistant \u00e0 fournir \u00e0 la soci\u00e9t\u00e9 \u00ab cible \u00bb des prestations de services de gestion soumises \u00e0 la TVA, elle a demand\u00e9 \u00e0 r\u00e9cup\u00e9rer la taxe qu\u2019elle a elle-m\u00eame support\u00e9e.<\/p>\n<p>Une demande rejet\u00e9e par l\u2019administration fiscale, qui constate que :<\/p>\n<ul>\n<li>la holding n\u2019a finalement pas achet\u00e9 les titres de la soci\u00e9t\u00e9 \u00ab cible \u00bb ;<\/li>\n<li>et qu\u2019elle a revers\u00e9 l\u2019int\u00e9gralit\u00e9 des sommes emprunt\u00e9es \u00e0 sa soci\u00e9t\u00e9-m\u00e8re, sous forme de pr\u00eat.<\/li>\n<\/ul>\n<p>Parce qu\u2019elle n\u2019a pas r\u00e9alis\u00e9 d\u2019op\u00e9ration effectivement soumise \u00e0 la TVA, la holding n\u2019est pas en droit de r\u00e9cup\u00e9rer la TVA sur les frais qu\u2019elle a support\u00e9, estime l\u2019administration.<\/p>\n<p>Ce que confirme le juge qui maintient le redressement fiscal.<\/p>\n<p>Source : Arr\u00eat de la Cour de justice de l\u2019Union europ\u00e9enne du 12 novembre 2020, n\u00b0C-42\/19<\/p>\n<p><a title=\"WebLex - Holding et TVA : \u00ab c\u2019est l\u2019intention qui compte \u00bb ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/holding-et-tva-cest-lintention-qui-compte\" target=\"_blank\" rel=\"noopener\">Holding et TVA : \u00ab c\u2019est l\u2019intention qui compte \u00bb ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/TVA.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une holding, qui exerce notamment une activit\u00e9 de gestion et de coordination strat\u00e9giques d\u2019entreprises, envisage d\u2019acheter les titres d\u2019une soci\u00e9t\u00e9. Elle fait donc appel \u00e0 un service de conseil et \u00e0 une banque pour l\u2019assister dans son projet, et demande \u00e0 r\u00e9cup\u00e9rer la TVA qu\u2019elle a pay\u00e9e \u00e0 ces prestataires\u2026 Ce que lui refuse l\u2019administration fiscale. Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":4235,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-906","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>Holding et TVA : \u00ab c\u2019est l\u2019intention qui compte \u00bb ? - 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\/holding-et-tva-cest-lintention-qui-compte\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Holding et TVA : \u00ab c\u2019est l\u2019intention qui compte \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une holding, qui exerce notamment une activit\u00e9 de gestion et de coordination strat\u00e9giques d\u2019entreprises, envisage d\u2019acheter les titres d\u2019une soci\u00e9t\u00e9. Elle fait donc appel \u00e0 un service de conseil et \u00e0 une banque pour l\u2019assister dans son projet, et demande \u00e0 r\u00e9cup\u00e9rer la TVA qu\u2019elle a pay\u00e9e \u00e0 ces prestataires\u2026 Ce que lui refuse l\u2019administration fiscale. 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