Actualités comptables
Droit à remboursement de TVA : erreur = sanction ?

Droit à remboursement de TVA : erreur = sanction ?

Publiée le mardi 02 novembre 2021 à 05h45 dans Actu Fiscale

Une société belge demande à l’administration fiscale hongroise de lui rembourser la TVA qu’elle a acquittée lors de l’achat de palettes en Hongrie. Mais l’administration décide de limiter son droit à remboursement… Pourquoi ?


Droit à remboursement de TVA : quand « erreur » ne rime pas avec « sanction »

Une société de droit belge achète des palettes en Hongrie dans le cadre de son activité et demande à l’administration fiscale hongroise de lui rembourser la TVA payée à cette occasion.

Pour mémoire, la règlementation européenne prévoit qu’un assujetti à TVA (ici la société) établi dans un Etat membre de l’Union européenne (ici, la Belgique) a le droit d’obtenir d’un autre Etat membre où il n’est pas établi et où il n’accomplit aucune opération imposable, le remboursement de la TVA qui a grevé le coût des biens et services acquis ou obtenus dans cet autre Etat (ici, la Hongrie).

A l’appui de sa demande, la société belge joint diverses factures justificatives, sur lesquelles l’administration hongroise s’aperçoit que les montants de TVA indiqués sont supérieurs aux montants de TVA dont le remboursement est effectivement demandé.

Prenant acte de cette différence, l’administration décide alors de limiter le droit au remboursement de TVA au seul montant indiqué sur la demande…

Une décision qui ne convient pas au juge : parce que l’administration hongroise était sûre que le montant de TVA effectivement acquitté par la société était supérieur à celui figurant sur sa demande de remboursement, elle était tenue de l’en informer, et de l’inviter à rectifier sa demande de remboursement afin de pouvoir y donner une suite favorable.

Faute de l’avoir fait ici, l’administration hongroise a méconnu la règlementation européenne applicable en matière de TVA.

A toutes fins utiles, retenez que l’administration fiscale française est, elle aussi, tenue de respecter cette règlementation.

Source : Décision de la Cour de Justice de l’Union Européenne (CJUE) du 21 octobre 2021, n° 396/20, CHEP Equipment Pooling NV

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