Fiscalité des livraisons intracommunautaires de biens - RDE 07-248
Auteur | Legal News |
Par sa décision en date du 15 février 2007, le Conseil d'Etat a confirmé un arrêt du 31 janvier 2006 de la CAA de Douai concernant le régime fiscal de livraisons intercommunautaires de biens. Dans cet arrêt, la Cour administrative d'appel avait jugé que c'était à bon droit que l'administration avait refusé à un contribuable la possibilité de bénéficier de l'exonération de la TVA prévue à l'article 262-ter-1 du code général des impôts pour les livraisons intercommunautaires. Ainsi, la CAA de Douai avait noté que ledit contribuable n'avait pu apporter la preuve de la réalité des livraisons intra-communautaires des biens et cela même si il apportait la preuve de l'acquisition de ces biens "par un assujetti à la taxe dans cet Etat et de leur expédition à destination du même...
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