La TVA est-elle comprise dans le prix d’un bien ou d’un service qui n’en fait pas mention?
Auteur | Nicolas Themelin |
Lorsqu’un bien est livré ou un service presté pour un prix déterminé qui ne fait pas mention de la TVA, alors que l’opération relève du champ d’application de la taxe, se pose la question de savoir si le prix convenu par les parties doit être considéré comme incluant déjà la TVA ou comme un prix hors TVA qui doit être majoré de celle-ci. C’est la question à laquelle la Cour européenne de justice a répondu dans son arrêt du 7 novembre 2013 (aff. c-249/12 et C-250/12).
Dans cette affaire, de nombreux contrats de vente de biens immobiliers avaient été conclus, sans qu’il ne soit rien prévu en ce qui concerne la TVA. Après que ces opérations aient été réalisées, l’administration fiscale a constaté que l’activité exercée par les vendeurs présentait les caractéristiques d’une activité économique.
Les vendeurs ont alors été qualifiés d’assujettis à la TVA par l’administration fiscale, qui a exigé le paiement de la taxe, cette dernière étant calculée en ajoutant son montant au prix convenu par les parties contractantes. Les vendeurs se sont toutefois opposés à la méthode ainsi adoptée par l’administration fiscale pour fixer le montant de la TVA dû.
Dans ces circonstances, il a été demandé à la Cour européenne de justice si, lorsque le prix d’un bien a été établi par les parties sans aucune mention de la TVA et que le fournisseur dudit bien est la personne qui est redevable de la TVA sur l’opération imposée, le prix convenu doit être considéré comme un prix incluant déjà la TVA ou comme un prix hors TVA qui doit être majoré de celle-ci.
Selon la Cour, « lorsqu’un contrat de vente a été conclu sans mention de la TVA, dans l’hypothèse où le fournisseur, selon le droit national, ne peut récupérer auprès de l’acquéreur la TVA ultérieurement exigée...
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