Précisions sur la notion d'abus de droit en matière de TVA
| Auteur | Legal News |
La Cour suprême d'Italie a demandé à la Cour de justice des communautés européennes si la notion d'abus de droit définie dans l'arrêt de la CJCE du 21 février 2006 comme une "opération ayant pour but essentiel l'obtention d'un avantage fiscal" coïncide-t-elle ou bien est-elle plus large ou plus restrictive que celle définie comme "opération effectuée sans autre raison économique que l'obtention d'un avantage fiscal". Aux fins d'application de la TVA, peut-on considérer comme un abus de droit, entraînant la non-perception de recettes communautaires propres issues de l'impôt sur la valeur ajoutée, le fait de conclure séparément des contrats de crédit-bail, de financement, d'assurance et d'entremise, ayant pour résultat l'assujettissement à la TVA, de la seule contrepartie de la concession du bien en jouissance, alors que la conclusion d'un seul contrat de leasing, selon la pratique et l'interprétation de la jurisprudence nationale, comprendrait aussi le financement et entraînerait...
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