{"id":130,"date":"2022-10-19T17:29:22","date_gmt":"2022-10-19T15:29:22","guid":{"rendered":"https:\/\/www.marchands-de-biens.com\/?p=130"},"modified":"2022-10-19T17:29:50","modified_gmt":"2022-10-19T15:29:50","slug":"tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue","status":"publish","type":"post","link":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/","title":{"rendered":"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"130\" class=\"elementor elementor-130\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c8917d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c8917d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bab0c48\" data-id=\"bab0c48\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8eaef5e elementor-widget elementor-widget-text-editor\" data-id=\"8eaef5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le Conseil d\u2019\u00e9tat a rendu une d\u00e9cision le 12 mai 2022 en prenant acte de l\u2019arr\u00eat de la CJUE du 30 septembre 2021 concernant la TVA sur marge.<\/p><p>Le Conseil d\u2019\u00e9tat a jug\u00e9 que le r\u00e9gime de la taxation sur la marge s\u2019applique \u00e0 \u00ab\u00a0des op\u00e9rations de livraison de terrains \u00e0 b\u00e2tir aussi bien lorsque leur acquisition a \u00e9t\u00e9 soumise \u00e0 la taxe sur la valeur ajout\u00e9e sans que l&#8217;assujetti qui les revend ait eu le droit de d\u00e9duire cette taxe que lorsque leur acquisition n&#8217;a pas \u00e9t\u00e9 soumise \u00e0 la taxe sur la valeur ajout\u00e9e alors que le prix auquel l&#8217;assujetti-revendeur a acquis ces biens incorpore un montant de taxe sur la valeur ajout\u00e9e qui a \u00e9t\u00e9 acquitt\u00e9 en amont par le vendeur initial. \u00bb<\/p><p>En revanche le Conseil d\u2019\u00e9tat reprenant la d\u00e9cision de la CJUE pr\u00e9cise que \u00ab en dehors de ces cas, le r\u00e9gime de la marge ne s&#8217;applique pas \u00e0 des op\u00e9rations de livraison de terrains \u00e0 b\u00e2tir dont l&#8217;acquisition initiale n&#8217;a pas \u00e9t\u00e9 soumise \u00e0 la taxe sur la valeur ajout\u00e9e, soit qu&#8217;elle se trouve en dehors de son champ d&#8217;application, soit qu&#8217;elle s&#8217;en trouve exon\u00e9r\u00e9e\u00a0\u00bb<\/p><p>Par ailleurs, sont exclues du r\u00e9gime de la marge \u00ab\u00a0les op\u00e9rations de livraison de terrains \u00e0 b\u00e2tir lorsque ces terrains acquis non b\u00e2tis sont devenus, entre le moment de leur acquisition et celui de leur revente par l&#8217;assujetti, des terrains \u00e0 b\u00e2tir\u00a0\u00bb<\/p><p>En revanche, \u00ab\u00a0il n&#8217;exclut pas l&#8217;application de ce r\u00e9gime \u00e0 des op\u00e9rations de livraison de terrains \u00e0 b\u00e2tir lorsque ces terrains ont fait l&#8217;objet, entre le moment de leur acquisition et celui de leur revente par l&#8217;assujetti, de modifications de leurs caract\u00e9ristiques telles qu&#8217;une division en lots ou la r\u00e9alisation de travaux d&#8217;am\u00e9nagement permettant l&#8217;installation de r\u00e9seaux desservant lesdits terrains, \u00e0 l&#8217;instar, notamment, des r\u00e9seaux de gaz ou d&#8217;\u00e9lectricit\u00e9.\u00a0\u00bb<\/p><p>Le contribuable peut, actuellement, se r\u00e9f\u00e9rer \u00e0 l\u2019ancienne doctrine de l\u2019Administration fiscale qui est toujours valable tant qu\u2019elle n\u2019a pas \u00e9t\u00e9 modifi\u00e9e. Cette derni\u00e8re est opposable \u00e0 l\u2019Administration fiscale en vertu de l\u2019article L80A du livre des proc\u00e9dures fiscales et cela a \u00e9t\u00e9 confirm\u00e9 le 1<sup>er<\/sup> f\u00e9vrier 2022 par la r\u00e9ponse minist\u00e9rielle \u00e0 la question pos\u00e9e par M. le d\u00e9put\u00e9 Romain GRAU.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Le Conseil d\u2019\u00e9tat a rendu une d\u00e9cision le 12 mai 2022 en prenant acte de l\u2019arr\u00eat de la CJUE du 30 septembre 2021 concernant la TVA sur marge. Le Conseil d\u2019\u00e9tat a jug\u00e9 que le r\u00e9gime de la taxation sur la marge s\u2019applique \u00e0 \u00ab\u00a0des op\u00e9rations de livraison de terrains [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-130","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-marchands-de-biens"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.\" \/>\n<meta property=\"og:description\" content=\"Le Conseil d\u2019\u00e9tat a rendu une d\u00e9cision le 12 mai 2022 en prenant acte de l\u2019arr\u00eat de la CJUE du 30 septembre 2021 concernant la TVA sur marge. Le Conseil d\u2019\u00e9tat a jug\u00e9 que le r\u00e9gime de la taxation sur la marge s\u2019applique \u00e0 \u00ab\u00a0des op\u00e9rations de livraison de terrains [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/\" \/>\n<meta property=\"og:site_name\" content=\"Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.\" \/>\n<meta property=\"article:published_time\" content=\"2022-10-19T15:29:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-19T15:29:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/2022\/10\/photo-1506744476757-8407c4647c7f.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"682\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"J\u00e9r\u00e9mie RUBAT\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"J\u00e9r\u00e9mie RUBAT\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/\"},\"author\":{\"name\":\"J\u00e9r\u00e9mie RUBAT\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#\\\/schema\\\/person\\\/84bd03418341e4372473d03dc3514d8d\"},\"headline\":\"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE\",\"datePublished\":\"2022-10-19T15:29:22+00:00\",\"dateModified\":\"2022-10-19T15:29:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/\"},\"wordCount\":418,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/photo-1506744476757-8407c4647c7f.jpg\",\"articleSection\":[\"Marchands de biens\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/\",\"url\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/\",\"name\":\"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/photo-1506744476757-8407c4647c7f.jpg\",\"datePublished\":\"2022-10-19T15:29:22+00:00\",\"dateModified\":\"2022-10-19T15:29:50+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/photo-1506744476757-8407c4647c7f.jpg\",\"contentUrl\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/photo-1506744476757-8407c4647c7f.jpg\",\"width\":1024,\"height\":682},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#website\",\"url\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/\",\"name\":\"Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.\",\"description\":\"Expert-conseil MDB. Des conseils pr\u00e9cieux pour une activit\u00e9 complexe\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#organization\",\"name\":\"Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.\",\"url\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Original-on-Transparent.png\",\"contentUrl\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Original-on-Transparent.png\",\"width\":5000,\"height\":1741,\"caption\":\"Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.\"},\"image\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/fr.linkedin.com\\\/in\\\/jrmie-rubat-laformationcomptable\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#\\\/schema\\\/person\\\/84bd03418341e4372473d03dc3514d8d\",\"name\":\"J\u00e9r\u00e9mie RUBAT\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a382bac5427351c9f6b675bc27b9e854427d52d82e265cb1bec702a8c7c00196?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a382bac5427351c9f6b675bc27b9e854427d52d82e265cb1bec702a8c7c00196?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a382bac5427351c9f6b675bc27b9e854427d52d82e265cb1bec702a8c7c00196?s=96&d=mm&r=g\",\"caption\":\"J\u00e9r\u00e9mie RUBAT\"},\"url\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/author\\\/marrubat\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/","og_locale":"fr_FR","og_type":"article","og_title":"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.","og_description":"Le Conseil d\u2019\u00e9tat a rendu une d\u00e9cision le 12 mai 2022 en prenant acte de l\u2019arr\u00eat de la CJUE du 30 septembre 2021 concernant la TVA sur marge. Le Conseil d\u2019\u00e9tat a jug\u00e9 que le r\u00e9gime de la taxation sur la marge s\u2019applique \u00e0 \u00ab\u00a0des op\u00e9rations de livraison de terrains [&hellip;]","og_url":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/","og_site_name":"Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.","article_published_time":"2022-10-19T15:29:22+00:00","article_modified_time":"2022-10-19T15:29:50+00:00","og_image":[{"width":1024,"height":682,"url":"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/2022\/10\/photo-1506744476757-8407c4647c7f.jpg","type":"image\/jpeg"}],"author":"J\u00e9r\u00e9mie RUBAT","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"J\u00e9r\u00e9mie RUBAT","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/#article","isPartOf":{"@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/"},"author":{"name":"J\u00e9r\u00e9mie RUBAT","@id":"https:\/\/www.marchands-de-biens.com\/#\/schema\/person\/84bd03418341e4372473d03dc3514d8d"},"headline":"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE","datePublished":"2022-10-19T15:29:22+00:00","dateModified":"2022-10-19T15:29:50+00:00","mainEntityOfPage":{"@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/"},"wordCount":418,"commentCount":0,"publisher":{"@id":"https:\/\/www.marchands-de-biens.com\/#organization"},"image":{"@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/#primaryimage"},"thumbnailUrl":"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/2022\/10\/photo-1506744476757-8407c4647c7f.jpg","articleSection":["Marchands de biens"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/","url":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/","name":"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.","isPartOf":{"@id":"https:\/\/www.marchands-de-biens.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/#primaryimage"},"image":{"@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/#primaryimage"},"thumbnailUrl":"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/2022\/10\/photo-1506744476757-8407c4647c7f.jpg","datePublished":"2022-10-19T15:29:22+00:00","dateModified":"2022-10-19T15:29:50+00:00","breadcrumb":{"@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/#primaryimage","url":"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/2022\/10\/photo-1506744476757-8407c4647c7f.jpg","contentUrl":"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/2022\/10\/photo-1506744476757-8407c4647c7f.jpg","width":1024,"height":682},{"@type":"BreadcrumbList","@id":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/tva-immobiliere-application-du-regime-de-la-marge-le-conseil-detat-prend-acte-de-larret-de-la-cjue\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.marchands-de-biens.com\/"},{"@type":"ListItem","position":2,"name":"TVA immobili\u00e8re : Application du r\u00e9gime de la marge \u2013 Le Conseil d\u2019\u00e9tat prend acte de l\u2019arr\u00eat de la CJUE"}]},{"@type":"WebSite","@id":"https:\/\/www.marchands-de-biens.com\/#website","url":"https:\/\/www.marchands-de-biens.com\/","name":"Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.","description":"Expert-conseil MDB. Des conseils pr\u00e9cieux pour une activit\u00e9 complexe","publisher":{"@id":"https:\/\/www.marchands-de-biens.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.marchands-de-biens.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.marchands-de-biens.com\/#organization","name":"Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.","url":"https:\/\/www.marchands-de-biens.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.marchands-de-biens.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/2022\/10\/Original-on-Transparent.png","contentUrl":"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/2022\/10\/Original-on-Transparent.png","width":5000,"height":1741,"caption":"Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable."},"image":{"@id":"https:\/\/www.marchands-de-biens.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/fr.linkedin.com\/in\/jrmie-rubat-laformationcomptable"]},{"@type":"Person","@id":"https:\/\/www.marchands-de-biens.com\/#\/schema\/person\/84bd03418341e4372473d03dc3514d8d","name":"J\u00e9r\u00e9mie RUBAT","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/a382bac5427351c9f6b675bc27b9e854427d52d82e265cb1bec702a8c7c00196?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a382bac5427351c9f6b675bc27b9e854427d52d82e265cb1bec702a8c7c00196?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a382bac5427351c9f6b675bc27b9e854427d52d82e265cb1bec702a8c7c00196?s=96&d=mm&r=g","caption":"J\u00e9r\u00e9mie RUBAT"},"url":"https:\/\/www.marchands-de-biens.com\/index.php\/author\/marrubat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/posts\/130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/comments?post=130"}],"version-history":[{"count":4,"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/posts\/130\/revisions"}],"predecessor-version":[{"id":135,"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/posts\/130\/revisions\/135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/media\/131"}],"wp:attachment":[{"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/media?parent=130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/categories?post=130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.marchands-de-biens.com\/index.php\/wp-json\/wp\/v2\/tags?post=130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}