La problématique du taux de TVA applicable à la presse selon qu’elle soit imprimée ou numérique
Auteur | Nicolas Themelin |
Le 11 octobre 2012, le Ministre des finances a annoncé au Commissaire européen en charge de la fiscalité son intention d’appliquer un taux zéro de TVA non seulement aux journaux et magazines imprimés, ce qui est déjà le cas, mais également à leur version numérique. Quand bien même le Ministre se dit conforté par la jurisprudence européenne, cette initiative, qu’il faut évidemment saluer, n’est pas conforme au droit européen tel qu’il existe aujourd’hui. Pourquoi ?
En vertu de la circulaire n° 82 du 15 décembre 1970, telle que modifiée par la circulaire n° 21 du 30 septembre 1993 et son addendum du 5 janvier 1994, les livraisons, les acquisitions intracommunautaires et les importations en Belgique de quotidiens et de publications périodiques d’information générale, qui paraissent au moins quarante-huit fois par an, sont admises, sous certaines conditions, au bénéfice du taux zéro de TVA depuis la livraison par l’éditeur jusqu’à leur arrivée en mains du consommateur.
La diffusion de quotidiens et hebdomadaires par voie électronique est par contre une prestation de service qui n’est pas visée par la circulaire précitée. Elle n’est pas non plus incluse dans la liste limitative des biens et des services figurant à l’annexe III de la directive TVA, auxquels les Etats membres de l’Union européenne peuvent appliquer un taux réduit de TVA. Au contraire, la fourniture d’informations ainsi que l’abonnement à des journaux et périodiques en ligne font partie des services fournis par voie électronique qui ne sont pas inclus dans cette liste et ne peuvent donc bénéficier d’un taux réduit.
Ainsi, la presse fournie par voie numérique est en...
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