Des moyens de preuve permettant l'exonération de la TVA d'une livraison intracommunautaire - RDE 07469
Auteur | Legal News |
Des sociétés établies au Royaume-Uni ont vendu des téléphones portables à une société espagnole. La majorité des contrats ont été conclus selon l'une des clauses du commerce international établies par la Chambre de commerce internationale, à savoir "départ usine". Ainsi, les sociétés anglaises étaient uniquement tenues de mettre les biens à la disposition de la société dans un entrepôt situé au Royaume-Uni. Pour chaque vente, une lettre de voiture CMR décrivant les biens et indiquant l'adresse de livraison, attestait que les téléphones portables étaient parvenus à la destination prévue. Lors de contrôles, l'autorité compétente en matière de perception de la TVA a découvert que certains lettres contenaient de faux éléments. Elle a donc estimé que les téléphones n'avaient jamais été livrés, et a par conséquent mis en recouvrement la TVA afférente auxdites livraisons. Saisi d'une question préjudicielle, la CJCE, dans une décision du 27 septembre 2007, a rappelé que les autorités compétentes d'un Etat membre de livraison ne peuvent obliger un fournisseur, qui agit de bonne foi et qui a...
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