Regime TVA des infrastructures sur terrain
Auteur | Antonia Block |
Dans un article IDEFISC du mois de juin 2002, nous faisions part du nouveau régime de TVA applicable aux transactions portant sur des bâtiments neufs.
La loi programme détermine un nouveau délai pour considérer qu'un bâtiment est neuf, et complète l'article 1er du Code de TVA, d'un paragraphe 9 rédigé comme suit:
"Pour l'application du présent Code, il y a lieu d'entendre par bâtiment toute construction incorporée au sol" (article 130 du projet de loi programme).
Le législateur s'est donc aligné sur la définition des bâtiments donnée par l'article 4 de la sixième directive 77/388/CEE en matière d'harmonisation de la TVA.
Cette nouvelle définition de la notion de bâtiment donnée par le législateur permet de s'interroger sur la possibilité de soumettre au régime de la TVA, les infrastructures, canalisations, parkings, construits sur un terrain.
Auparavant, l'administration fiscale excluait expressément de la notion de bâtiment les terrains à bâtir qui étaient cédés par un lotisseur même si le sol avait été adapté et équipé en fonction de sa destination (nivellement, voirie, conduites d'eau, de gaz, d'électricité, ...). Un parc de stationnement était également expressément exclu de la notion de bâtiment.
Dans les travaux parlementaires le législateur précise lorsqu'il commente la notion de bâtiment neuf " que la référence non seulement à l'occupation...
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