{"id":9382,"date":"2024-01-10T00:00:00","date_gmt":"2024-01-09T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/achat-revente-de-voitures-doccasion-leternelle-question-de-la-tva-sur-marge\/"},"modified":"2024-01-10T00:00:00","modified_gmt":"2024-01-09T23:00:00","slug":"achat-revente-de-voitures-doccasion-leternelle-question-de-la-tva-sur-marge","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/achat-revente-de-voitures-doccasion-leternelle-question-de-la-tva-sur-marge\/","title":{"rendered":"Achat-revente de voitures d\u2019occasion : l\u2019\u00e9ternelle question de la TVA sur marge"},"content":{"rendered":"<p>Parce qu\u2019il ach\u00e8te des v\u00e9hicules d\u2019occasion pour les revendre, un n\u00e9gociant applique \u00e0 ses ventes le r\u00e9gime de la TVA sur marge, qui lui permet de ne soumettre \u00e0 taxation que la marge r\u00e9alis\u00e9e. Un r\u00e9gime d\u2019imposition sp\u00e9cifique que l\u2019administration refuse d\u2019appliquer ici\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n<h2>Vente de voitures d\u2019occasion et TVA sur marge : mais qu\u2019a fait le fournisseur ?<\/h2>\n<p>Un n\u00e9gociant qui ach\u00e8te pour revendre des v\u00e9hicules d\u2019occasion aupr\u00e8s de vendeurs situ\u00e9s dans un \u00c9tat membre de l\u2019Union europ\u00e9enne peut b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019un r\u00e9gime sp\u00e9cial en mati\u00e8re de TVA : le r\u00e9gime de TVA sur la marge.<\/p>\n<p>Ce r\u00e9gime permet au professionnel de n\u2019appliquer la TVA que sur la marge r\u00e9alis\u00e9e, \u00e0 savoir la diff\u00e9rence entre le prix de vente et le prix d\u2019achat du v\u00e9hicule.<\/p>\n<p>Pour b\u00e9n\u00e9ficier de ce r\u00e9gime sp\u00e9cifique, le professionnel doit acheter le v\u00e9hicule aupr\u00e8s d\u2019une personne n\u2019ayant pas \u00e9t\u00e9 autoris\u00e9e \u00e0 d\u00e9duire (donc \u00e0 r\u00e9cup\u00e9rer) la TVA au titre de cette vente, c\u2019est-\u00e0-dire aupr\u00e8s :<\/p>\n<ul>\n<li>d\u2019un particulier (non soumis \u00e0 TVA) ;<\/li>\n<li>d\u2019un professionnel soumis au r\u00e9gime de la franchise en base de TVA ou au r\u00e9gime de taxation sur la marge.<\/li>\n<\/ul>\n<p>Dans une r\u00e9cente affaire, un n\u00e9gociant ach\u00e8te 16 v\u00e9hicules d\u2019occasion aupr\u00e8s de concessionnaires, de loueurs et de soci\u00e9t\u00e9s commerciales, et fait application du r\u00e9gime de la TVA sur la marge r\u00e9alis\u00e9e.<\/p>\n<p>Une situation qui n\u2019\u00e9chappe pas \u00e0 l\u2019administration fiscale qui lui notifie un redressement, refusant l\u2019application de ce r\u00e9gime sp\u00e9cifique.<\/p>\n<p>Et pour cause : la qualit\u00e9 de loueurs, de concessionnaires ou de soci\u00e9t\u00e9s commerciales utilisant les v\u00e9hicules \u00e0 des fins professionnelles a permis \u00e0 ces vendeurs de d\u00e9duire la TVA.<\/p>\n<p>\u00ab Vraiment ? \u00bb, s\u2019interroge le juge, qui invite l\u2019administration \u00e0 revoir sa copie. Le simple fait que les v\u00e9hicules aient appartenus pr\u00e9c\u00e9demment \u00e0 de tels propri\u00e9taires ne suffit pas \u00e0 prouver qu\u2019ils aient effectivement exerc\u00e9 un droit \u00e0 d\u00e9duction de la TVA.<\/p>\n<p>L\u2019affaire devra donc \u00eatre rejug\u00e9e !<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048536405?init=true&amp;page=1&amp;query=&amp;searchField=ALL&amp;tab_selection=cetat\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 7 d\u00e9cembre 2023, no 467358<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/achat-revente-de-voitures-d-occasion-l-eternelle-question-de-la-tva-sur-marge\" target=\"_blank\" rel=\"noopener\">Achat-revente de voitures d\u2019occasion : l\u2019\u00e9ternelle question de la TVA sur marge<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/voituredoccasion.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019il ach\u00e8te des v\u00e9hicules d\u2019occasion pour les revendre, un n\u00e9gociant applique \u00e0 ses ventes le r\u00e9gime de la TVA sur marge, qui lui permet de ne soumettre \u00e0 taxation que la marge r\u00e9alis\u00e9e. Un r\u00e9gime d\u2019imposition sp\u00e9cifique que l\u2019administration refuse d\u2019appliquer ici\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":9383,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9382","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>Achat-revente de voitures d\u2019occasion : l\u2019\u00e9ternelle question de la TVA sur marge - 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\/achat-revente-de-voitures-doccasion-leternelle-question-de-la-tva-sur-marge\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Achat-revente de voitures d\u2019occasion : l\u2019\u00e9ternelle question de la TVA sur marge - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019il ach\u00e8te des v\u00e9hicules d\u2019occasion pour les revendre, un n\u00e9gociant applique \u00e0 ses ventes le r\u00e9gime de la TVA sur marge, qui lui permet de ne soumettre \u00e0 taxation que la marge r\u00e9alis\u00e9e. 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