{"id":61,"date":"2020-11-12T20:54:00","date_gmt":"2020-11-12T19:54:00","guid":{"rendered":"http:\/\/expertsetformation.fr\/?p=61"},"modified":"2020-11-17T21:15:18","modified_gmt":"2020-11-17T20:15:18","slug":"tva-sur-la-marge-refus-dune-qpc","status":"publish","type":"post","link":"https:\/\/expertsetformation.fr\/?p=61","title":{"rendered":"TVA sur la marge\u00a0: refus d\u2019une QPC"},"content":{"rendered":"\n<p>CE 8<sup>e<\/sup> et 3<sup>e<\/sup> chambre, 16\/07\/2020 n\u00b0435464<\/p>\n\n\n\n<p>Le r\u00e9gime de la TVA sur la marge ne s\u2019applique pas \u00e0 une cession de terrains \u00e0 b\u00e2tir qui, lors de son acquisition, \u00e9tait un terrain b\u00e2ti, m\u00eame si le b\u00e2timent a \u00e9t\u00e9 d\u00e9moli par l\u2019acheteur-revendeur.<\/p>\n\n\n\n<p>Le Conseil d\u2019\u00c9tat avait pos\u00e9 le principe, dans son arr\u00eat Promialp, de <strong>la double condition<\/strong> de l\u2019absence de droit \u00e0 d\u00e9duction lors de l\u2019acquisition et de l\u2019identit\u00e9 de qualification juridique du bien entre son acquisition et sa revente. Un contribuable pr\u00e9tendait que ce principe issu de l\u2019application de l\u2019article 268 du CGI, lui-m\u00eame transpos\u00e9 de l\u2019article 392 de la directive, m\u00e9connaissait le principe d\u2019\u00e9galit\u00e9 devant la Loi et devant les charges publiques pr\u00e9vu aux articles 6 et 13 de la d\u00e9claration des droits de l\u2019homme et du citoyen de 1789.<\/p>\n\n\n\n<p>La Cour d\u2019Appel de Grenoble lui avait fait droit en ne retenant que le principe de l\u2019absence de d\u00e9duction de la TVA lors de l\u2019acquisition en excluant le crit\u00e8re de l\u2019identit\u00e9 juridique du bien.<\/p>\n\n\n\n<p>L\u2019interpr\u00e9tation faite par le Conseil d\u2019\u00c9tat pour appliquer l\u2019article 268 du CGI ne constitue pas un am\u00e9nagement des dispositions de l\u2019article 392 de la directive.<\/p>\n\n\n\n<p>Les dispositions de l\u2019article 392 de la directive sont pr\u00e9cises et inconditionnelles. Les contr\u00f4ler reviendrait \u00e0 contr\u00f4ler le droit de l\u2019Union Europ\u00e9enne, ce qu\u2019il n\u2019a pas la comp\u00e9tence de faire.<\/p>\n\n\n\n<p>Le Conseil d\u2019\u00c9tat refuse le renvoi de la QPC.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CE 8e et 3e chambre, 16\/07\/2020 n\u00b0435464 Le r\u00e9gime de la TVA sur la marge ne s\u2019applique pas \u00e0 une cession de terrains \u00e0 b\u00e2tir qui, lors de son acquisition, \u00e9tait un terrain b\u00e2ti, m\u00eame si le b\u00e2timent a \u00e9t\u00e9 d\u00e9moli par l\u2019acheteur-revendeur. Le Conseil d\u2019\u00c9tat avait pos\u00e9 le principe, dans son arr\u00eat Promialp, de<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/expertsetformation.fr\/?p=61\" class=\"home-blog-btn\">Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,10],"tags":[8],"class_list":["post-61","post","type-post","status-publish","format-standard","hentry","category-actualite","category-tva","tag-tva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TVA sur la marge\u00a0: refus d\u2019une QPC - 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=61\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA sur la marge\u00a0: refus d\u2019une QPC - EXPERTS ET FORMATION\" \/>\n<meta property=\"og:description\" content=\"CE 8e et 3e chambre, 16\/07\/2020 n\u00b0435464 Le r\u00e9gime de la TVA sur la marge ne s\u2019applique pas \u00e0 une cession de terrains \u00e0 b\u00e2tir qui, lors de son acquisition, \u00e9tait un terrain b\u00e2ti, m\u00eame si le b\u00e2timent a \u00e9t\u00e9 d\u00e9moli par l\u2019acheteur-revendeur. 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