Droit à déduction reconnu par la Cour de Justice
Auteur | Anne Rayet |
Fonction | Licenciée en droit, avec grande distinction de l’Université Libre de Bruxelles |
La question se pose depuis longtemps, devant les Cours et tribunaux du Royaume : un assujetti TVA qui achète - sans le savoir - des biens dans un «carrousel TVA», conserve-t-il néanmoins son droit à déduire les TVA facturées par son fournisseur?
La thèse de l’administration de la TVA, suivie par certains tribunaux, était de dire qu’un contrat, dont l’un des contractants au moins est animé d’une intention frauduleuse (par hypothèse le fournisseur impliqué dans le carrousel TVA), est atteint de nullité, au sens du droit civil, et qu’il ne peut donc sortir aucun effet, même pas en matière de TVA. Autrement dit, le contrat n’existe pas, la livraison de biens non plus, la TVA facturée par le vendeur encore moins et, par conséquent, l’acheteur ne peut la déduire.
Si, en droit civil, ce raisonnement peut présenter une certaine logique (quoique même la doctrine civiliste ne soit pas unanime sur les conséquences d’un contrat où la cause de nullité n’existe que dans le chef d’une seule partie), il paraissait en tout état de cause pour le moins inéquitable à l’égard du client du fournisseur, assujetti à la TVA, qui se voyait ainsi refuser la déduction de la taxe payée à son fournisseur, pour des motifs auxquels il était totalement étranger.
La question a donc été posée à la Cour de Justice des Communautés Européennes.
Par un arrêt du 6 juillet 2006, celle- ci a tranché en faveur du droit à déduction :
Lorsqu’une livraison est effectuée à un assujetti qui ne savait pas ou n’aurait pas pu savoir que l’opération concernée était impliquée dans une fraude commise par le vendeur, l’article 17 de la 6ème directive doit être interprétée en ce sens qu’il s’oppose à une...
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