{"id":47318,"date":"2024-09-03T10:00:04","date_gmt":"2024-09-03T08:00:04","guid":{"rendered":"https:\/\/www.lh-lf.com\/?p=47318"},"modified":"2024-09-26T15:45:47","modified_gmt":"2024-09-26T13:45:47","slug":"jugement-du-tribunal-administratif-de-paris-du-16-mai-2024-n169224","status":"publish","type":"post","link":"https:\/\/www.lh-lf.com\/en\/jugement-du-tribunal-administratif-de-paris-du-16-mai-2024-n169224\/","title":{"rendered":"Jugement du Tribunal administratif de Paris du 16 mai 2024, n\u00b0169224"},"content":{"rendered":"<p>\ud83d\udea8Exon\u00e9ration de <a class=\"app-aware-link\" href=\"https:\/\/www.linkedin.com\/feed\/hashtag\/?keywords=tva&amp;highlightedUpdateUrns=urn%3Ali%3Aactivity%3A7211291869404659712\" data-test-app-aware-link=\"\"><span class=\"visually-hidden\">hashtag<\/span><span aria-hidden=\"true\">#<\/span>VAT<\/a> \u00e0 l\u2019exportation et preuve de livraison\u00a0: selon le Tribunal Administratif de Paris, le document d\u2019export ne suffit pas s\u2019il ne fait pas partie d\u2019un faisceau d\u2019indices concordants\u00a0\ud83d\udea8<\/p>\n<p>\u26a0\ufe0f\u00a0Pour b\u00e9n\u00e9ficier de ce r\u00e9gime d\u2019<a class=\"app-aware-link\" href=\"https:\/\/www.linkedin.com\/feed\/hashtag\/?keywords=exon%C3%A9ration&amp;highlightedUpdateUrns=urn%3Ali%3Aactivity%3A7211291869404659712\" data-test-app-aware-link=\"\"><span class=\"visually-hidden\">hashtag<\/span><span aria-hidden=\"true\">#<\/span>exon\u00e9ration<\/a>, la soci\u00e9t\u00e9 avait notamment produit une d\u00e9claration d\u2019exportation, des lettres de transport ainsi que des factures d\u2019achats et de revente\u00a0\ud83d\udcd1<\/p>\n<p>\ud83d\udcbc\u00a0Le TA conforte la position de l\u2019administration fiscale qui op\u00e8re une \u00e9tude\u00a0in concreto\u00a0des \u00e9l\u00e9ments produits et rel\u00e8ve plusieurs manquements\u00a0:<\/p>\n<p>\u25b6\ufe0fLa d\u00e9claration d\u2019exportation et certaines lettres de transports ne mentionnaient pas le nom de la soci\u00e9t\u00e9 \u2049\ufe0f<br \/>\n\u25b6\ufe0fLes factures pr\u00e9sent\u00e9es ne permettent pas d\u2019\u00e9tablir syst\u00e9matiquement l\u2019achat et la revente des marchandises concern\u00e9es par la soci\u00e9t\u00e9 \ud83e\udd37<br \/>\n\u25b6\ufe0fAucune preuve de paiement n\u2019a \u00e9t\u00e9 fournie pour les exportations \ud83d\udcb6<\/p>\n<p>En cons\u00e9quence, la soci\u00e9t\u00e9 s\u2019est vu refuser le r\u00e9gime d\u2019exon\u00e9ration\u00a0\u274c<\/p>\n<p>\u2757\ufe0fCe jugement souligne et rappelle les conditions strictes pour b\u00e9n\u00e9ficier d\u2019une <a class=\"app-aware-link\" href=\"https:\/\/www.linkedin.com\/feed\/hashtag\/?keywords=exon%C3%A9ration&amp;highlightedUpdateUrns=urn%3Ali%3Aactivity%3A7211291869404659712\" data-test-app-aware-link=\"\"><span class=\"visually-hidden\">hashtag<\/span><span aria-hidden=\"true\">#<\/span>exon\u00e9ration<\/a> de la <a class=\"app-aware-link\" href=\"https:\/\/www.linkedin.com\/feed\/hashtag\/?keywords=tva&amp;highlightedUpdateUrns=urn%3Ali%3Aactivity%3A7211291869404659712\" data-test-app-aware-link=\"\"><span class=\"visually-hidden\">hashtag<\/span><span aria-hidden=\"true\">#<\/span>VAT<\/a> \u00e0 l\u2019<a class=\"app-aware-link\" href=\"https:\/\/www.linkedin.com\/feed\/hashtag\/?keywords=exportation&amp;highlightedUpdateUrns=urn%3Ali%3Aactivity%3A7211291869404659712\" data-test-app-aware-link=\"\"><span class=\"visually-hidden\">hashtag<\/span><span aria-hidden=\"true\">#<\/span>exportation<\/a> : il ne suffit pas de produire une d\u00e9claration d\u2019exportation, il faut \u00e9galement pouvoir la rattacher clairement \u00e0 l\u2019op\u00e9ration. Il est donc primordial de conserver soigneusement l\u2019ensemble des preuves permettant de revendiquer cette exon\u00e9ration\u00a0\u2705<\/p>\n<p>TA Paris, Jugement n\u00ba 2200955 du 16 mai 2024, Requ\u00eate n\u00ba 169224<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udea8Exon\u00e9ration de hashtag#TVA \u00e0 l\u2019exportation et preuve de livraison\u00a0: selon le Tribunal Administratif de Paris, le document d\u2019export ne suffit pas s\u2019il ne fait pas partie d\u2019un faisceau d\u2019indices concordants\u00a0\ud83d\udea8 \u26a0\ufe0f\u00a0Pour b\u00e9n\u00e9ficier de ce r\u00e9gime d\u2019hashtag#exon\u00e9ration, la soci\u00e9t\u00e9 avait notamment produit une d\u00e9claration d\u2019exportation, des lettres de transport ainsi que des factures d\u2019achats et de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":47321,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[58],"tags":[],"class_list":["post-47318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-douanes"],"_links":{"self":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/47318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/comments?post=47318"}],"version-history":[{"count":0,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/47318\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/media\/47321"}],"wp:attachment":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/media?parent=47318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/categories?post=47318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/tags?post=47318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}