Maître Marine LE BIHAN

Avocat au barreau de Paris

Compétences : Droit commercial, des affaires et de la concurrence, Propriété littéraire et artistique, Droit du crédit et de la consommation, Droit des sociétés, Droit pénal, Droit bancaire et boursier, Procédure civile

Barreau : Paris

Adresse : 24 AVENUE DE L OPERA 75001 PARIS

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Publié le 19/08/2022

BIENS D'OCCASION, OEUVRES D'ART ET OBJETS DE COLLECTION : TVA SUR LA MARGE

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

BIENS D'OCCASION, OEUVRES D'ART ET OBJETS DE COLLECTION : TVA SUR LA MARGE

X exerce une activité de commerce de vins et d'objets anciens.

Il a subi un redressement de TVA.

Il a contesté les modalités de calcul de la TVA, estimant qu’il devait bénéficier de la TVA sur la marge tant pour la vente tant des bouteilles de vin que pour la vente des antiquités.

Le 20 juillet 2022, la CAA Paris a rejeté sa demande.

S’agissant des bouteilles de vin :

Seuls les biens d'occasion, les œuvres d'art et les objets de collection et d'antiquité relèvent de la TVA sur la marge.

Or, contrairement à ce que prétend X, les bouteilles de vin ne sont ni des biens d’occasion ni des objets de collection.

La TVA sur la marge ne peut donc pas s’appliquer à la vente des bouteilles de vin.

S’agissant des objets d’antiquité :

Les ventes d’objets anciens peuvent être soumises à la TVA sur la marge si elles respectent plusieurs conditions, dont les 2 suivantes :

Condition n°1 : les biens doivent avoir été achetés auprès d'un non-redevable ou d'une personne qui n'est pas autorisée à facturer la TVA.

Condition n°2 : les factures doivent porter l’une des mentions suivantes :

"Régime particulier-Biens d'occasion"
"Régime particulier-Objets d'art"
"Régime particulier-Objets de collection et d'antiquité"

Or, X ne remplit aucune de ces conditions :

X est incapable d’indiquer la qualité des personnes auprès desquelles il a acheté les biens (non redevable ? non-assujetti ? assujetti-revendeur ?)
aucune mention de "régime" ne figure sur les factures émises par X

X ne peut donc pas demander l’application de la TVA sur la marge pour la vente des objets d’antiquité.

Rappel : le régime de la TVA sur la marge, qui s’applique à la revente des biens d'occasion, des œuvres d'art, et des objets d'antiquité et de collection, permet de calculer la TVA, non pas sur le prix de vente, mais sur la marge réalisée.

Exemple : œuvre d'art achetée 200€ et revendue 800€ H.T.
◾ avec TVA CLASSIQUE : TVA = 800 x 20% = 160€
◾ avec TVA SUR MARGE : TVA = (800 - 200) x 20% = 120 €

Fichier attaché