La preuve des livraisons intracommunautaires
Auteur | Antonia Block |
Depuis 1993, les "frontiËres fiscales" entre les Etats membres de l'Union europÈenne ont disparu. Il n'existe en effet plus de contrÙle douaniers aux frontiËres sur les marchandises qui transitent entre les Etats membres.
La sixiËme directive en matiËre de TVA prÈvoit un rÈgime transitoire qui impose que les livraisons intracommunautaires soient exonÈrÈes de TVA ‡ l'inverse des acquisitions extra-communautaires.
Les livraisons intracommunautaires sont ainsi exonÈrÈes d'impÙt ‡ condition que le vendeur puisse Ètablir qu'il s'agit effectivement d'une livraison intracommunautaire. Par consÈquent, il appartient au vendeur de prouver le transport ou l'expÈdition des biens vers un autre Etat membre.
Cette preuve du transport et de l'expÈdition des biens vers un autre Etat membre pose certains problËmes. Ainsi, dans les ventes dites "au comptoir", le vendeur est souvent incapable de se rÈserver toute preuve de transport d'autant plus lorsque l'acheteur emporte la marchandise et se charge lui-mÍme du transport.
Le systËme d'exonÈration fait l'objet de nombreuses fraudes comme les carrousels TVA. Dans ces cas, l'administration se retourne alors contre les vendeurs et leur rÈclame le montant de la TVA. Les vendeurs ont parfois des difficultÈs ‡ Ètablir que les acheteurs ont effectivement emportÈ la marchandise dans un autre Etat membre.
La jurisprudence tente d'Ètablir une ligne de conduite permettant de crÈer une certaine sÈcuritÈ juridique dans le chef des vendeurs.
Ainsi, le tribunal de premiËre instance...
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