{"id":9473,"date":"2024-01-19T00:00:00","date_gmt":"2024-01-18T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-pour-qui-la-forme-importe-peu-pourvu-quelle-ait-le-fond\/"},"modified":"2024-01-19T00:00:00","modified_gmt":"2024-01-18T23:00:00","slug":"cest-lhistoire-dune-societe-pour-qui-la-forme-importe-peu-pourvu-quelle-ait-le-fond","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-pour-qui-la-forme-importe-peu-pourvu-quelle-ait-le-fond\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 pour qui la forme importe peu, pourvu qu\u2019elle ait le fond\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 pour qui la forme importe peu, pourvu qu\u2019elle ait le fond\u2026<\/p>\n<div>\n<p>Parce qu\u2019elle vend des objets d\u2019art et de collection, une soci\u00e9t\u00e9 applique le r\u00e9gime sp\u00e9cifique de TVA sur la \u00ab marge \u00bb qui lui permet de ne calculer la TVA que sur la seule diff\u00e9rence entre le prix de vente et le prix d\u2019achat de ces objets. \u00ab Impossible \u00bb, conteste l\u2019administration \u00e0 la lecture des factures\u2026<\/p>\n<p>Les factures ne font pas \u00e9tat de la mention \u00ab R\u00e9gime particulier-Objets d&#8217;art ou de collection et d&#8217;antiquit\u00e9 \u00bb comme elles le devraient. Les conditions \u00ab de forme \u00bb ne sont pas respect\u00e9es. Et l\u2019absence de cette mention \u00ab obligatoire \u00bb fait obstacle \u00e0 l\u2019application de ce r\u00e9gime de faveur\u2026 \u00ab Peu importe \u00bb, conteste la soci\u00e9t\u00e9 puisque toutes les autres conditions, \u00ab de fond \u00bb cette fois, pour b\u00e9n\u00e9ficier du r\u00e9gime de TVA sur la marge sont remplies\u2026<\/p>\n<p>\u00ab Peu importe ! \u00bb, tranche effectivement le juge : l\u2019absence de cette mention, bien qu\u2019obligatoire, n\u2019emp\u00eache pas l\u2019application du r\u00e9gime de TVA sur la marge, d\u00e8s lors que toutes les conditions de fond sont remplies\u2026 Ce qui est le cas ici !<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000048559848?init=true&amp;page=1&amp;query=466239&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat, du 12 d\u00e9cembre 2023, no 466239<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-societe-pour-qui-la-forme-importe-peu-pourvu-qu-elle-ait-le-fond\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/objetdart.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 pour qui la forme importe peu, pourvu qu\u2019elle ait le fond\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-9473","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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