{"id":972,"date":"2020-12-10T05:45:00","date_gmt":"2020-12-10T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/groupes-denseignement-prive-exoneres-de-tva\/"},"modified":"2021-04-27T03:00:01","modified_gmt":"2021-04-27T01:00:01","slug":"groupes-denseignement-prive-exoneres-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/groupes-denseignement-prive-exoneres-de-tva\/","title":{"rendered":"Groupes d\u2019enseignement priv\u00e9 : exon\u00e9r\u00e9s de TVA ?"},"content":{"rendered":"<p >Les prestations de services p\u00e9dagogiques fournies par la soci\u00e9t\u00e9 m\u00e8re d\u2019un groupe d\u2019enseignement priv\u00e9 au profit de ses filiales peuvent-elle b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA propre aux op\u00e9rations d\u2019enseignement ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2> Groupes d\u2019enseignement priv\u00e9 : pas d\u2019exon\u00e9ration de TVA pour la soci\u00e9t\u00e9 m\u00e8re !<\/h2>\n<p>En pratique, les groupes d\u2019enseignement priv\u00e9 sont souvent structur\u00e9s au travers, d\u2019une part, d\u2019une soci\u00e9t\u00e9 m\u00e8re, au sein de laquelle se trouvent les services administratifs et financiers, les concepteurs, organisateurs et les contr\u00f4leurs de programmes p\u00e9dagogiques, et d\u2019autre part, de plusieurs filiales charg\u00e9es de dispenser les enseignements qui leur incombe.<\/p>\n<p>Dans ce type de situation, les prestations p\u00e9dagogiques rendues par une soci\u00e9t\u00e9 m\u00e8re \u00e0 ses filiales peuvent-elles b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA applicable aux prestations de services et aux livraisons de biens qui leur sont \u00e9troitement li\u00e9es effectu\u00e9es dans le cadre de l\u2019enseignement primaire, secondaire et sup\u00e9rieur dispens\u00e9 dans les \u00e9tablissements publics et priv\u00e9s ?<\/p>\n<p>Pour r\u00e9pondre \u00e0 cette question, le Gouvernement rappelle que l\u2019exon\u00e9ration de TVA pour les op\u00e9rations \u00e9troitement li\u00e9es \u00e0 l\u2019enseignement n\u00e9cessite le respect de 4 conditions :<\/p>\n<ul>\n<li>la prestation principale d\u2019enseignement, de m\u00eame que les prestations \u00e9troitement li\u00e9es, doivent \u00eatre effectu\u00e9es par des organismes d\u2019enseignement publics ou par des \u00e9tablissements comparables du secteur priv\u00e9 ;<\/li>\n<li>les prestations de services doivent \u00eatre indispensables \u00e0 l&#8217;accomplissement des op\u00e9rations exon\u00e9r\u00e9es ;<\/li>\n<li>les prestations de services ne doivent pas \u00eatre essentiellement destin\u00e9es \u00e0 procurer des recettes suppl\u00e9mentaires \u00e0 ces organismes, par la r\u00e9alisation d&#8217;une op\u00e9ration effectu\u00e9e en concurrence directe avec des entreprises commerciales soumises \u00e0 la TVA ;<\/li>\n<li>les prestations \u00e9troitement li\u00e9es doivent \u00eatre effectu\u00e9es par des organismes de droit public ayant pour objet l&#8217;\u00e9ducation de l&#8217;enfance ou de la jeunesse ou l&#8217;enseignement scolaire ou universitaire ou par d&#8217;autres organismes reconnus comme ayant des fins comparables.<\/li>\n<\/ul>\n<p>En cons\u00e9quence, les prestations de services p\u00e9dagogiques fournies par la soci\u00e9t\u00e9 m\u00e8re d\u2019un groupe d\u2019enseignement priv\u00e9 au profit de ses filiales ne peuvent pas b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA au titre des prestations \u00e9troitement li\u00e9es \u00e0 l\u2019enseignement d\u00e8s lors qu\u2019elles ne sont pas fournies par un organisme d\u2019enseignement public ou par un \u00e9tablissement comparable du secteur priv\u00e9.<\/p>\n<p>Source : R\u00e9ponse minist\u00e9rielle Maillard du 3 novembre 2020, Assembl\u00e9e nationale, n\u00b031183<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/groupes-denseignement-prive-exoneres-de-tva\" target=\"_blank\" rel=\"noopener\">Groupes d\u2019enseignement priv\u00e9 : exon\u00e9r\u00e9s de TVA ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/ecole.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les prestations de services p\u00e9dagogiques fournies par la soci\u00e9t\u00e9 m\u00e8re d\u2019un groupe d\u2019enseignement priv\u00e9 au profit de ses filiales peuvent-elle b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA propre aux op\u00e9rations d\u2019enseignement ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":4415,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-972","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>Groupes d\u2019enseignement priv\u00e9 : exon\u00e9r\u00e9s de TVA ? - 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\/de\/actualites\/groupes-denseignement-prive-exoneres-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Groupes d\u2019enseignement priv\u00e9 : exon\u00e9r\u00e9s de TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les prestations de services p\u00e9dagogiques fournies par la soci\u00e9t\u00e9 m\u00e8re d\u2019un groupe d\u2019enseignement priv\u00e9 au profit de ses filiales peuvent-elle b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA propre aux op\u00e9rations d\u2019enseignement ? 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