Exonération des livraisons intracommunautaires: la preuve du transport incombe au vendeur
Auteur | Florence Cappuyns |
Les livraisons intracommunautaires de biens entre assujettis sont exonérées en vertu de l’article 39bis du Code de la taxe sur la valeur ajoutée. Pour bénéficier de cette exemption, différentes conditions doivent être respectées de manière stricte. L’objectif de ces conditions est de prévenir la fraude.
En effet, la TVA ne sera pas due pour une livraison intracommunautaire au départ de la Belgique dans la mesure où le vendeur est un assujetti, où la livraison est effectuée pour un autre assujetti, ou pour une personne morale non-assujettie, agissant en tant que tels dans un autre Etat membre et qui sont tenus d’y soumettre à la taxe leurs acquisitions intracommunautaires de biens.
En outre, le vendeur doit prouver que le bien est effectivement transporté dans un autre Etat de l’Union européenne. Cette preuve est très difficile à rapporter.
La Cour d’appel d’Anvers a rendu un arrêt le 17 septembre 2013 (RG n° 2012/AR/1128) dans lequel elle rappelle justement que la charge de la preuve du transport dans le cadre d’une livraison intracommunautaire incombe au vendeur.
Ce dernier doit produire les documents permettant à l’administration de procéder à un contrôle réel et objectif quant à la réalité de l’envoi ou du transport des biens en dehors de la Belgique.
L’arrêté royal n° 52 du 29 décembre 1992 prévoit, en son article 3, que « le vendeur doit être à tout moment en possession de tous les documents justifiant la réalité de l’expédition ou du transport des biens ; il doit produire ceux-ci à toute demande des agents chargés du contrôle de la taxe sur la valeur ajoutée. Ces documents comprennent entre autres les contrats, les bons de commande, les documents de...
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