Une fraude à la TVA décelée dans une chaîne de livraison empêche-t-elle l’exercice du droit à déduction de l’assujetti de bonne foi? Analyse de la jurisprudence "Mahagében et Dávid"
Auteur | Nicolas Themelin |
Dans l’affaire ‘Mahagében et Dávid’ qui a donné lieu à un arrêt du 21 juin 2012, la Cour de justice de l’Union européenne a eu à répondre à la question de savoir si une autorité fiscale peut refuser à un assujetti le droit de déduire du montant de la TVA dont il est redevable le montant de la taxe due ou acquittée pour les services qui lui ont été fournis, au motif que l’émetteur de la facture afférente à ces services, ou l’un de ses prestataires, a commis des irrégularités.
Selon une jurisprudence constante, le droit des assujettis de déduire de la TVA dont ils sont redevables la TVA due ou acquittée pour les biens acquis et les services reçus par eux en amont constitue un principe fondamental du système commun de la TVA. Le droit à déduction fait ainsi partie intégrante du mécanisme de la TVA et ne peut en principe être limité.
Les autorités nationales peuvent néanmoins refuser le bénéfice du droit à déduction s’il est établi, au vu d’éléments objectifs, que ce droit est invoqué frauduleusement ou abusivement. Tel est notamment le cas s’il est établi que l’assujetti, auquel les biens ou les services servant de base pour fonder le droit à déduction ont été fournis, savait ou aurait dû savoir que cette opération était impliquée dans une fraude commise par le fournisseur ou un autre opérateur en amont. Dans une telle éventualité, la Cour considère en effet que l’assujetti participe à la fraude et ce, qu’il tire ou non un bénéfice de la revente des biens ou de l’utilisation des services dans le cadre d’opérations taxées effectuées en aval.
A contrario, il est incompatible avec le régime du droit à déduction de sanctionner, par le refus de ce droit, un assujetti qui ne savait pas et n’aurait pas pu savoir que l’opération concernée était impliquée dans une fraude commise par le fournisseur ou qu’une autre opération faisant partie de la chaîne de livraison, antérieure ou postérieure à...
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