Maître Audrey EUSTACHE

Avocat au barreau de La Martinique

Compétences : Procédure civile, Droit du crédit et de la consommation, Droit du dommage corporel, Droit bancaire et financier, Droit des garanties, des sûretés et des mesures d'exécution, Droit de la famille, des personnes et de leur patrimoine

Barreau : Martinique

Adresse : 43 rue Lamartine 97200 FORT DE FRANCE

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Publié le 09/04/2023

Une société ne perd pas sa qualité d’assujettie au titre de la TVA du seul fait de sa cessation d’activité

Article juridique - Droit des sociétés

Par Me Audrey EUSTACHE

Une société ne perd pas sa qualité d’assujettie au titre de la TVA du seul fait de sa cessation d’activité

L'administration fiscale considère qu'une entreprise qui a cessé son activité commerciale mais qui continue de supporter des dépenses afférentes à cette activité est considérée comme un assujetti et peut déduire la TVA sur les montants acquittés.

La responsabilité du liquidateur judiciaire pour omission d'entreprendre les formalités permettant d'obtenir le remboursement du crédit de TVA peut donc être engagée, notamment la TVA ayant grevé les honoraires des mandataires liquidateurs.

Chambre commerciale financière et économique de la Cour de cassation du 23 novembre 2022 n°21-13.613

https://www.courdecassation.fr/decision/637dcb3d14982305d4c204c2