{"id":4514,"date":"2024-11-15T12:32:06","date_gmt":"2024-11-15T11:32:06","guid":{"rendered":"https:\/\/pkfbofidi.com\/hof-van-beroep-te-brussel-weigert-btw-aftrek-op-cateringkosten-ondanks-doorrekening\/"},"modified":"2025-01-31T15:21:57","modified_gmt":"2025-01-31T14:21:57","slug":"la-cour-dappel-de-bruxelles-refuse-la-deduction-de-la-tva-sur-les-frais-de-restauration-malgre-la-comptabilisation","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/la-cour-dappel-de-bruxelles-refuse-la-deduction-de-la-tva-sur-les-frais-de-restauration-malgre-la-comptabilisation\/","title":{"rendered":"La Cour d’appel de Bruxelles refuse la d\u00e9duction de la TVA sur les frais de restauration malgr\u00e9 la comptabilisation"},"content":{"rendered":"

L’arr\u00eat concerne une soci\u00e9t\u00e9 dont l’activit\u00e9 est l’organisation d’\u00e9v\u00e9nements, de spectacles et d’expositions. Pour l’organisation (par exemple) d’un \u00e9v\u00e9nement, elle \u00e9met une facture de vente globale ; cette facture porte \u00e0 la fois sur la refacturation des frais de restauration et sur les autres services fournis par la soci\u00e9t\u00e9 (par exemple, la coordination de l’\u00e9v\u00e9nement, la mise en place, la sonorisation, etc.)<\/p>\n

\u00c9tant donn\u00e9 que l’entreprise r\u00e9percute tous les frais de restauration sur ses clients, elle d\u00e9duit 100 % de la TVA sur l’achat de frais de restauration (en tant que sous-traitant). Toutefois, lors d’un contr\u00f4le TVA, ce droit \u00e0 d\u00e9duction est refus\u00e9.<\/p>\n

L’inspecteur de la TVA fait valoir que la TVA sur les frais de restauration n’est d\u00e9ductible dans cette situation que si l’entreprise peut prouver qu’elle a support\u00e9 les frais et qu’elle a ensuite fourni les m\u00eames services \u00e0 titre on\u00e9reux. Les frais de restauration doivent donc \u00eatre refactur\u00e9s en tant que service distinct. Or, selon l’auditeur TVA, il s’agit d’une prestation unique et complexe et les services de restauration ne peuvent pas \u00eatre consid\u00e9r\u00e9s comme une prestation distincte. Par cons\u00e9quent, la condition susmentionn\u00e9e n’est pas remplie et la TVA n’est pas d\u00e9ductible.<\/p>\n

La Cour d’appel d\u00e9cide de suivre l’argument de l’auditeur TVA. Elle ajoute que l’acte d’achat de la soci\u00e9t\u00e9 comprend un service de restauration et que l’acte de vente consiste en l’organisation d’un \u00e9v\u00e9nement. Le co\u00fbt de la restauration n’est qu’un \u00e9l\u00e9ment du co\u00fbt de la prestation globale et complexe fournie par la soci\u00e9t\u00e9. En outre, la Cour souligne que les services de restauration sont factur\u00e9s avec des frais d’organisation et d’agence. En d’autres termes, la soci\u00e9t\u00e9 fournit un service global, l’organisation de l’\u00e9v\u00e9nement \u00e9tant l’activit\u00e9 principale et les services de restauration n’\u00e9tant qu’accessoires. Le fait que les services de restauration soient mentionn\u00e9s s\u00e9par\u00e9ment sur la facture n’y change rien.<\/p>\n

L’arr\u00eat susmentionn\u00e9 a un impact : la TVA sur les frais de restauration r\u00e9percut\u00e9e dans le cadre d’une redevance globale pour l’organisation d’un \u00e9v\u00e9nement n’est pas d\u00e9ductible.<\/p>\n

Si votre entreprise a pris des mesures similaires, nous vous conseillons de v\u00e9rifier si vous \u00eates concern\u00e9. Vous aurez ainsi une id\u00e9e du risque et pourrez envisager si une rectification spontan\u00e9e est souhaitable. Pour rappel, le d\u00e9lai de prescription normal est de trois ann\u00e9es civiles suivant l’ann\u00e9e au cours de laquelle la TVA est devenue exigible. \u00c0 partir de 2025, l’administration de la TVA peut en principe remonter jusqu’en 2022 pour exiger une rectification (sauf en cas de fraude, par exemple).<\/p>\n

Nos experts PKF BOFIDI sont \u00e0 votre service<\/h2>\n

Si vous le souhaitez, l’\u00e9quipe TVA peut examiner l’impact de la d\u00e9cision susmentionn\u00e9e sur votre entreprise et \u00e9ventuellement v\u00e9rifier la situation aupr\u00e8s de l’administration locale de la TVA. N’h\u00e9sitez pas \u00e0 contacter<\/a> nos experts pour plus d’informations.<\/p>\n","protected":false},"excerpt":{"rendered":"

Un arr\u00eat de la Cour d’appel de Bruxelles a r\u00e9cemment \u00e9t\u00e9 publi\u00e9 concernant la d\u00e9ductibilit\u00e9 des frais de restauration. Cet arr\u00eat ayant un impact important sur le droit \u00e0 la d\u00e9duction de la TVA pour les entreprises actives dans l’organisation d’\u00e9v\u00e9nements, entre autres, nous souhaitons le r\u00e9sumer bri\u00e8vement. <\/p>\n","protected":false},"author":1,"featured_media":1193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[117,230,228,170,229],"class_list":["post-4514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-btw-fr","tag-impots","tag-legal-fr-2","tag-pkf-bofidi-legal-fr","tag-tax-fr-2"],"acf":[],"yoast_head":"\nLa Cour d'appel de Bruxelles refuse la d\u00e9duction de la TVA sur les frais de restauration malgr\u00e9 la comptabilisation | PKF BOFIDI<\/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:\/\/pkfbofidi.com\/fr\/la-cour-dappel-de-bruxelles-refuse-la-deduction-de-la-tva-sur-les-frais-de-restauration-malgre-la-comptabilisation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Cour d'appel de Bruxelles refuse la d\u00e9duction de la TVA sur les frais de restauration malgr\u00e9 la comptabilisation\" \/>\n<meta property=\"og:description\" content=\"Un arr\u00eat de la Cour d'appel de Bruxelles a r\u00e9cemment \u00e9t\u00e9 publi\u00e9 concernant la d\u00e9ductibilit\u00e9 des frais de restauration. 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