{"id":750,"date":"2021-03-17T09:30:58","date_gmt":"2021-03-17T08:30:58","guid":{"rendered":"https:\/\/www.wiredcpa.com\/?p=750"},"modified":"2021-03-17T09:31:13","modified_gmt":"2021-03-17T08:31:13","slug":"tva-sur-prestation-incertaine","status":"publish","type":"post","link":"https:\/\/www.wiredcpa.com\/fr\/tva-sur-prestation-incertaine\/","title":{"rendered":"TVA sur prestation incertaine"},"content":{"rendered":"<h1><strong>La TVA n\u2019est pas exigible sur un\u00a0acompte vers\u00e9 pour\u00a0une\u00a0prestation dont la\u00a0r\u00e9alisation est incertaine<\/strong><\/h1>\n<p><em>\u00a0<\/em><\/p>\n<p><strong>Un acompte encaiss\u00e9 au titre d\u2019une prestation de services non encore effectu\u00e9e n\u2019est pas soumis \u00e0 la TVA dans l\u2019hypoth\u00e8se o\u00f9 la r\u00e9alisation de la prestation n\u2019est pas certaine \u00e0 la date de versement de l\u2019acompte.\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>En se fondant sur la jurisprudence de la Cour de justice (\u00a0<a href=\"https:\/\/abonnes.efl.fr\/EFL2\/document\/?key=TVA&amp;uaId=00DJ&amp;refId=PF89E0F8A81A102E-EFL\">CJUE 13-3-2014 aff.\u00a0107\/13<\/a>\u2008;\u00a0<a href=\"https:\/\/abonnes.efl.fr\/EFL2\/document\/?key=TVA&amp;uaId=00CY&amp;refId=PCB7BB42D1DD96FD-EFL\">CJUE 31-5-2018 aff.\u00a0660\/16\u00a0et\u00a0661\/16<\/a>), le Conseil d\u2019\u00c9tat juge que la TVA est exigible lors de l\u2019encaissement des\u00a0<strong>acomptes vers\u00e9s avant la r\u00e9alisation d\u2019une prestation<\/strong>\u00a0de services en application de l\u2019article\u00a0269, 2-c du CGI qu\u2019\u00e0 la double\u00a0<strong>condition<\/strong>\u00a0:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>d\u2019une part, que tous les \u00e9l\u00e9ments pertinents de la future prestation soient d\u00e9j\u00e0 connus\u00a0et\u00a0donc, en particulier, que les services soient d\u00e9sign\u00e9s avec pr\u00e9cision au moment du versement de l\u2019acompte,<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>et, d\u2019autre part, que la r\u00e9alisation de la prestation ne soit pas incertaine.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La TVA n\u2019est pas exigible sur un\u00a0acompte vers\u00e9 pour\u00a0une\u00a0prestation dont la\u00a0r\u00e9alisation est incertaine \u00a0 Un acompte encaiss\u00e9 au titre d\u2019une prestation de services non encore effectu\u00e9e n\u2019est pas soumis \u00e0 la TVA dans l\u2019hypoth\u00e8se o\u00f9 la r\u00e9alisation de la prestation n\u2019est pas certaine \u00e0 la date de versement de l\u2019acompte.\u00a0 &nbsp; En se fondant sur la jurisprudence de la Cour de justice (\u00a0CJUE 13-3-2014 aff.\u00a0107\/13\u2008;\u00a0CJUE 31-5-2018 aff.\u00a0660\/16\u00a0et\u00a0661\/16), le Conseil d\u2019\u00c9tat juge que la TVA est exigible lors de l\u2019encaissement des\u00a0acomptes vers\u00e9s avant la r\u00e9alisation d\u2019une prestation\u00a0de services en application de l\u2019article\u00a0269, 2-c du CGI qu\u2019\u00e0 la double\u00a0condition\u00a0: &nbsp; d\u2019une part, que tous les \u00e9l\u00e9ments pertinents de la future prestation soient d\u00e9j\u00e0 connus\u00a0et\u00a0donc, en particulier, que les services soient d\u00e9sign\u00e9s avec pr\u00e9cision au moment du versement de l\u2019acompte, &nbsp; et, d\u2019autre part, que la r\u00e9alisation de la prestation ne soit pas incertaine.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.4.1 - 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