{"id":206,"date":"2021-02-11T12:33:03","date_gmt":"2021-02-11T11:33:03","guid":{"rendered":"http:\/\/expertsetformation.fr\/?p=206"},"modified":"2021-02-16T12:58:23","modified_gmt":"2021-02-16T11:58:23","slug":"exoneration-de-tva-des-groupements-de-moyens","status":"publish","type":"post","link":"https:\/\/expertsetformation.fr\/?p=206","title":{"rendered":"Exon\u00e9ration de TVA des groupements de moyens"},"content":{"rendered":"\n<p>BOI-RES-000082<\/p>\n\n\n\n<p>Dans une d\u00e9cision de rescrit du 10 f\u00e9vrier 2021, l\u2019administration fiscale se prononce sur les modalit\u00e9s d\u2019exon\u00e9rations des groupements de moyens dont les membres sont, pour partie, des organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral exon\u00e9r\u00e9s de TVA.<\/p>\n\n\n\n<p>On rappelle que, en vertu de l\u2019art. 261 B du CGI, \u00ab&nbsp;les services rendus \u00e0 leurs adh\u00e9rents par les groupements&nbsp;\u00bb (SCM, GIE\u2026) \u00ab&nbsp;exer\u00e7ant une activit\u00e9 exon\u00e9r\u00e9e de la taxe sur la valeur ajout\u00e9e ou pour laquelle elles n&rsquo;ont pas la qualit\u00e9 d&rsquo;assujetti sont exon\u00e9r\u00e9es (\u2026) \u00e0 la condition&nbsp;\u00bb&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00ab&nbsp;qu&rsquo;ils concourent directement et exclusivement \u00e0 la r\u00e9alisation de ces op\u00e9rations exon\u00e9r\u00e9es ou exclues du champ d&rsquo;application&nbsp;\u00bb<\/li><li>\u00ab&nbsp;et que les sommes r\u00e9clam\u00e9es aux adh\u00e9rents correspondent exactement \u00e0 la part leur incombant dans les d\u00e9penses communes&nbsp;\u00bb<\/li><\/ul>\n\n\n\n<p>L\u2019administration admet que lorsque des membres du groupement sont redevables de la TVA, l\u2019exon\u00e9ration reste applicable si pour chacun d\u2019entre eux la part des recettes taxables n\u2019exc\u00e8de pas 20 % du total de ses recettes individuelles.<\/p>\n\n\n\n<p>De m\u00eame, elle tol\u00e8re que le groupement puisse fournir des services \u00e0 des non-membres dans la limite de 50% de son chiffre d\u2019affaires globale sans remettre en cause l\u2019exon\u00e9ration. La part des services ainsi rendus \u00e0 des non-membres est taxable.<\/p>\n\n\n\n<p>La CJUE (CJUE, 4 mai 2017, Commission contre Luxembourg, aff. C-247\/15 et CJUE, 20 novembre 2019, Infohos, aff. C-400\/18) admet que ces conditions puissent \u00eatre assouplies pour les groupements dont les membres sont exon\u00e9r\u00e9s en raison de l\u2019exercice d\u2019une activit\u00e9 d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral. Dans ce cas, <strong>le seuil de 20 % applicable \u00e0 chaque membre peut \u00eatre d\u00e9pass\u00e9 sans remettre en cause l\u2019exon\u00e9ration<\/strong>. Dans ce cas, seules les prestations rendues par le groupement et qui concourent \u00e0 la r\u00e9alisation des op\u00e9rations non taxables sont exon\u00e9r\u00e9es. Les prestations rendues par le groupement pour la r\u00e9alisation d\u2019op\u00e9rations taxable par un de ses membres sont donc soumises \u00e0 TVA.<\/p>\n\n\n\n<p>Les activit\u00e9s d\u2019int\u00e9r\u00eat g\u00e9n\u00e9rales sont d\u00e9finies \u00e0 l\u2019article 132 de la directive 2006\/112 du 28 novembre 2006 (retranscrit au 4 sauf 10\u00b0 et au 7 de l\u2019article 261), c\u2019est-\u00e0-dire notamment <strong>les services de soins m\u00e9dicaux<\/strong> et \u00e0 l\u2019enseignement ainsi que les organismes d\u2019utilit\u00e9 g\u00e9n\u00e9rale \u00e0 caract\u00e8re culturel, sportif, philanthropique\u2026 En sont donc exclus les organismes bancaires et d\u2019assurance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>BOI-RES-000082 Dans une d\u00e9cision de rescrit du 10 f\u00e9vrier 2021, l\u2019administration fiscale se prononce sur les modalit\u00e9s d\u2019exon\u00e9rations des groupements de moyens dont les membres sont, pour partie, des organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral exon\u00e9r\u00e9s de TVA. On rappelle que, en vertu de l\u2019art. 261 B du CGI, \u00ab&nbsp;les services rendus \u00e0 leurs adh\u00e9rents par les groupements&nbsp;\u00bb<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/expertsetformation.fr\/?p=206\" class=\"home-blog-btn\">Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-206","post","type-post","status-publish","format-standard","hentry","category-tva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exon\u00e9ration de TVA des groupements de moyens - EXPERTS ET FORMATION<\/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:\/\/expertsetformation.fr\/?p=206\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration de TVA des groupements de moyens - EXPERTS ET FORMATION\" \/>\n<meta property=\"og:description\" content=\"BOI-RES-000082 Dans une d\u00e9cision de rescrit du 10 f\u00e9vrier 2021, l\u2019administration fiscale se prononce sur les modalit\u00e9s d\u2019exon\u00e9rations des groupements de moyens dont les membres sont, pour partie, des organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral exon\u00e9r\u00e9s de TVA. On rappelle que, en vertu de l\u2019art. 261 B du CGI, \u00ab&nbsp;les services rendus \u00e0 leurs adh\u00e9rents par les groupements&nbsp;\u00bbLire la suite\" \/>\n<meta property=\"og:url\" content=\"https:\/\/expertsetformation.fr\/?p=206\" \/>\n<meta property=\"og:site_name\" content=\"EXPERTS ET FORMATION\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-11T11:33:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-16T11:58:23+00:00\" \/>\n<meta name=\"author\" content=\"admin7387\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin7387\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/expertsetformation.fr\/?p=206#article\",\"isPartOf\":{\"@id\":\"https:\/\/expertsetformation.fr\/?p=206\"},\"author\":{\"name\":\"admin7387\",\"@id\":\"https:\/\/expertsetformation.fr\/#\/schema\/person\/bab92aedd475cfe69d9846cf24514337\"},\"headline\":\"Exon\u00e9ration de TVA des groupements de moyens\",\"datePublished\":\"2021-02-11T11:33:03+00:00\",\"dateModified\":\"2021-02-16T11:58:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/expertsetformation.fr\/?p=206\"},\"wordCount\":422,\"publisher\":{\"@id\":\"https:\/\/expertsetformation.fr\/#organization\"},\"articleSection\":[\"TVA\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/expertsetformation.fr\/?p=206\",\"url\":\"https:\/\/expertsetformation.fr\/?p=206\",\"name\":\"Exon\u00e9ration de TVA des groupements de moyens - EXPERTS ET FORMATION\",\"isPartOf\":{\"@id\":\"https:\/\/expertsetformation.fr\/#website\"},\"datePublished\":\"2021-02-11T11:33:03+00:00\",\"dateModified\":\"2021-02-16T11:58:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/expertsetformation.fr\/?p=206#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/expertsetformation.fr\/?p=206\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/expertsetformation.fr\/?p=206#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/expertsetformation.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Exon\u00e9ration de TVA des groupements de moyens\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/expertsetformation.fr\/#website\",\"url\":\"https:\/\/expertsetformation.fr\/\",\"name\":\"EXPERTS ET FORMATION\",\"description\":\"Peu souvent le savoir vient avec les ans\",\"publisher\":{\"@id\":\"https:\/\/expertsetformation.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/expertsetformation.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/expertsetformation.fr\/#organization\",\"name\":\"EXPERTS ET FORMATION\",\"url\":\"https:\/\/expertsetformation.fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/expertsetformation.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/expertsetformation.fr\/wp-content\/uploads\/2020\/11\/cropped-Logo-3.png\",\"contentUrl\":\"https:\/\/expertsetformation.fr\/wp-content\/uploads\/2020\/11\/cropped-Logo-3.png\",\"width\":210,\"height\":158,\"caption\":\"EXPERTS ET FORMATION\"},\"image\":{\"@id\":\"https:\/\/expertsetformation.fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/91041524\/admin\/page-posts\/published\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/expertsetformation.fr\/#\/schema\/person\/bab92aedd475cfe69d9846cf24514337\",\"name\":\"admin7387\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/expertsetformation.fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e34524d80a3123f84651cf8f541232380895044f416489e66d086fbc15c0c958?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e34524d80a3123f84651cf8f541232380895044f416489e66d086fbc15c0c958?s=96&d=mm&r=g\",\"caption\":\"admin7387\"},\"sameAs\":[\"http:\/\/expertsetformation.fr\"],\"url\":\"https:\/\/expertsetformation.fr\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Exon\u00e9ration de TVA des groupements de moyens - EXPERTS ET FORMATION","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/expertsetformation.fr\/?p=206","og_locale":"fr_FR","og_type":"article","og_title":"Exon\u00e9ration de TVA des groupements de moyens - EXPERTS ET FORMATION","og_description":"BOI-RES-000082 Dans une d\u00e9cision de rescrit du 10 f\u00e9vrier 2021, l\u2019administration fiscale se prononce sur les modalit\u00e9s d\u2019exon\u00e9rations des groupements de moyens dont les membres sont, pour partie, des organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral exon\u00e9r\u00e9s de TVA. On rappelle que, en vertu de l\u2019art. 261 B du CGI, \u00ab&nbsp;les services rendus \u00e0 leurs adh\u00e9rents par les groupements&nbsp;\u00bbLire la suite","og_url":"https:\/\/expertsetformation.fr\/?p=206","og_site_name":"EXPERTS ET FORMATION","article_published_time":"2021-02-11T11:33:03+00:00","article_modified_time":"2021-02-16T11:58:23+00:00","author":"admin7387","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"admin7387","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/expertsetformation.fr\/?p=206#article","isPartOf":{"@id":"https:\/\/expertsetformation.fr\/?p=206"},"author":{"name":"admin7387","@id":"https:\/\/expertsetformation.fr\/#\/schema\/person\/bab92aedd475cfe69d9846cf24514337"},"headline":"Exon\u00e9ration de TVA des groupements de moyens","datePublished":"2021-02-11T11:33:03+00:00","dateModified":"2021-02-16T11:58:23+00:00","mainEntityOfPage":{"@id":"https:\/\/expertsetformation.fr\/?p=206"},"wordCount":422,"publisher":{"@id":"https:\/\/expertsetformation.fr\/#organization"},"articleSection":["TVA"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/expertsetformation.fr\/?p=206","url":"https:\/\/expertsetformation.fr\/?p=206","name":"Exon\u00e9ration de TVA des groupements de moyens - EXPERTS ET FORMATION","isPartOf":{"@id":"https:\/\/expertsetformation.fr\/#website"},"datePublished":"2021-02-11T11:33:03+00:00","dateModified":"2021-02-16T11:58:23+00:00","breadcrumb":{"@id":"https:\/\/expertsetformation.fr\/?p=206#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/expertsetformation.fr\/?p=206"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/expertsetformation.fr\/?p=206#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/expertsetformation.fr\/"},{"@type":"ListItem","position":2,"name":"Exon\u00e9ration de TVA des groupements de moyens"}]},{"@type":"WebSite","@id":"https:\/\/expertsetformation.fr\/#website","url":"https:\/\/expertsetformation.fr\/","name":"EXPERTS ET FORMATION","description":"Peu souvent le savoir vient avec les ans","publisher":{"@id":"https:\/\/expertsetformation.fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/expertsetformation.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/expertsetformation.fr\/#organization","name":"EXPERTS ET FORMATION","url":"https:\/\/expertsetformation.fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/expertsetformation.fr\/#\/schema\/logo\/image\/","url":"https:\/\/expertsetformation.fr\/wp-content\/uploads\/2020\/11\/cropped-Logo-3.png","contentUrl":"https:\/\/expertsetformation.fr\/wp-content\/uploads\/2020\/11\/cropped-Logo-3.png","width":210,"height":158,"caption":"EXPERTS ET FORMATION"},"image":{"@id":"https:\/\/expertsetformation.fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/91041524\/admin\/page-posts\/published\/"]},{"@type":"Person","@id":"https:\/\/expertsetformation.fr\/#\/schema\/person\/bab92aedd475cfe69d9846cf24514337","name":"admin7387","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/expertsetformation.fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/e34524d80a3123f84651cf8f541232380895044f416489e66d086fbc15c0c958?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e34524d80a3123f84651cf8f541232380895044f416489e66d086fbc15c0c958?s=96&d=mm&r=g","caption":"admin7387"},"sameAs":["http:\/\/expertsetformation.fr"],"url":"https:\/\/expertsetformation.fr\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=\/wp\/v2\/posts\/206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=206"}],"version-history":[{"count":2,"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=\/wp\/v2\/posts\/206\/revisions"}],"predecessor-version":[{"id":209,"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=\/wp\/v2\/posts\/206\/revisions\/209"}],"wp:attachment":[{"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expertsetformation.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}