{"id":25,"date":"2015-03-05T15:35:58","date_gmt":"2015-03-05T14:35:58","guid":{"rendered":"https:\/\/www.evematringe.eu\/bl0g\/?p=25"},"modified":"2019-03-27T10:09:54","modified_gmt":"2019-03-27T09:09:54","slug":"tva-sur-le-livre-numerique-cjue-5-mars-2015-aff-c-479-13-et-c-502-13","status":"publish","type":"post","link":"https:\/\/www.evematringe.eu\/bl0g\/2015\/03\/05\/tva-sur-le-livre-numerique-cjue-5-mars-2015-aff-c-479-13-et-c-502-13\/","title":{"rendered":"TVA sur le livre num\u00e9rique: CJUE, 5 mars 2015, aff. C-479\/13 et C-502\/13"},"content":{"rendered":"<p style=\"text-align: justify;\">Comme cela a d\u00e9j\u00e0 \u00e9t\u00e9 largement expos\u00e9 \u00e0 propos de la <a href=\"file:\/\/\/Users\/t4rget1\/Desktop\/www.evematringe.fr\/blog\/2013\/12\/28\/tva-presse-et-union-europeenne\/index.html\">TVA sur la presse num\u00e9rique<\/a>, cet imp\u00f4t r\u00e9sulte de r\u00e8gles europ\u00e9ennes que les Etats sont tenus d\u2019observer. Par deux arr\u00eats du 5 mars 2015 <span class=\"footnote_referrer\"><a role=\"button\" tabindex=\"0\" onclick=\"footnote_moveToReference_25_1('footnote_plugin_reference_25_1_1');\" onkeypress=\"footnote_moveToReference_25_1('footnote_plugin_reference_25_1_1');\" ><sup id=\"footnote_plugin_tooltip_25_1_1\" class=\"footnote_plugin_tooltip_text\">(1)<\/sup><\/a><span id=\"footnote_plugin_tooltip_text_25_1_1\" class=\"footnote_tooltip\">CJUE, 5 mars 2015, aff. <a href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=162692&amp;pageIndex=0&amp;doclang=FR&amp;mode=req&amp;dir=&amp;occ=first&amp;part=1&amp;cid=528900\">C-502\/13<\/a> et <a href=\"http:\/\/curia.europa.eu\/juris\/documents.jsf?num=C-479\/13\">C-479\/13<\/a><\/span><\/span><script type=\"text\/javascript\"> jQuery('#footnote_plugin_tooltip_25_1_1').tooltip({ tip: '#footnote_plugin_tooltip_text_25_1_1', tipClass: 'footnote_tooltip', effect: 'fade', predelay: 0, fadeInSpeed: 200, delay: 400, fadeOutSpeed: 200, position: 'top right', relative: true, offset: [10, 10], });<\/script>, la CJUE condamne les l\u00e9gislations fran\u00e7aise et luxembourgeoise qui appliquaient un taux r\u00e9duit de TVA aux livres num\u00e9riques<span class=\"footnote_referrer\"><a role=\"button\" tabindex=\"0\" onclick=\"footnote_moveToReference_25_1('footnote_plugin_reference_25_1_2');\" onkeypress=\"footnote_moveToReference_25_1('footnote_plugin_reference_25_1_2');\" ><sup id=\"footnote_plugin_tooltip_25_1_2\" class=\"footnote_plugin_tooltip_text\">(2)<\/sup><\/a><span id=\"footnote_plugin_tooltip_text_25_1_2\" class=\"footnote_tooltip\">Cf. le <a href=\"http:\/\/curia.europa.eu\/jcms\/upload\/docs\/application\/pdf\/2015-03\/cp150030fr.pdf\">communiqu\u00e9 de presse de la Cour<\/a><\/span><\/span><script type=\"text\/javascript\"> jQuery('#footnote_plugin_tooltip_25_1_2').tooltip({ tip: '#footnote_plugin_tooltip_text_25_1_2', tipClass: 'footnote_tooltip', effect: 'fade', predelay: 0, fadeInSpeed: 200, delay: 400, fadeOutSpeed: 200, position: 'top right', relative: true, offset: [10, 10], });<\/script>.<\/p>\n<p style=\"text-align: justify;\">La Cour constate que la France et le Luxembourg n\u2019ont pas appliqu\u00e9 correctement la directive TVA, aka la <a href=\"http:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2006:347:0001:0001:FR:PDF\">Directive 2006\/112\/CE<\/a>. Celle-ci indique dans son Pr\u00e9ambule, 4\u00b0 que \u00ab <i>La r\u00e9alisation de l\u2019objectif de l\u2019instauration d\u2019un march\u00e9 int\u00e9rieur suppose l\u2019application, dans les \u00c9tats membres, de l\u00e9gislations relatives aux taxes sur le chiffre d\u2019affaires ne faussant pas les conditions de concurrence et n\u2019entravant pas la libre circulation des marchandises et des services. Il est donc n\u00e9cessaire de r\u00e9aliser une harmonisation des l\u00e9gislations relatives aux taxes sur le chiffre d\u2019affaires au moyen d\u2019un syst\u00e8me de taxe sur la valeur ajout\u00e9e, ayant pour objet l\u2019\u00e9limination, dans toute la mesure du possible, des facteurs qui sont susceptibles de fausser les conditions de concurrence, tant sur le plan national que sur le plan communautaire<\/i>\u00ab .<\/p>\n<p style=\"text-align: justify;\">La <a href=\"http:\/\/eur-lex.europa.eu\/search.html?DTN=0112&amp;DTA=2006&amp;qid=1425548806459&amp;DTS_DOM=EU_LAW&amp;type=advanced&amp;lang=fr&amp;SUBDOM_INIT=CONSLEG&amp;DTS_SUBDOM=CONSLEG\">Directive 2006\/112\/CE<\/a>, autorise cependant les Etats membres \u00e0 pr\u00e9voir un taux de TVA r\u00e9duit sur certaines activit\u00e9s, mais exclut express\u00e9ment tout am\u00e9nagement au profit d\u2019une activit\u00e9 qui ne figurerait pas sur la liste de l\u2019annexe III (article 98, alin\u00e9as 2 et 3). Plus pr\u00e9cis\u00e9ment, la Directive \u00e9nonce que \u00ab <i>Les taux r\u00e9duits ne sont pas applicables aux services fournis par voie \u00e9lectronique<\/i>\u00ab .<\/p>\n<p style=\"text-align: justify;\">Le livre papier b\u00e9n\u00e9ficie d\u2019un taux r\u00e9duit<span class=\"footnote_referrer\"><a role=\"button\" tabindex=\"0\" onclick=\"footnote_moveToReference_25_1('footnote_plugin_reference_25_1_3');\" onkeypress=\"footnote_moveToReference_25_1('footnote_plugin_reference_25_1_3');\" ><sup id=\"footnote_plugin_tooltip_25_1_3\" class=\"footnote_plugin_tooltip_text\">(3)<\/sup><\/a><span id=\"footnote_plugin_tooltip_text_25_1_3\" class=\"footnote_tooltip\">Point 13, aff. C-502\/13<\/span><\/span><script type=\"text\/javascript\"> jQuery('#footnote_plugin_tooltip_25_1_3').tooltip({ tip: '#footnote_plugin_tooltip_text_25_1_3', tipClass: 'footnote_tooltip', effect: 'fade', predelay: 0, fadeInSpeed: 200, delay: 400, fadeOutSpeed: 200, position: 'top right', relative: true, offset: [10, 10], });<\/script>. Mais la Directive assimile le livre num\u00e9rique \u00e0 une prestation de service. En effet, tout ce qui n\u2019est pas transfert de la propri\u00e9t\u00e9 d\u2019un objet corporel est class\u00e9 par le droit europ\u00e9en dans la cat\u00e9gorie des prestations de service.<\/p>\n<p style=\"text-align: justify;\">L\u2019article 24 de la directive d\u00e9finit ce qu\u2019il faut entendre par prestation de service, ainsi que la notion de service de t\u00e9l\u00e9communication. La sp\u00e9cificit\u00e9 des services de communication \u00e9lectroniques n\u2019est envisag\u00e9e par la directive que sous l\u2019angle de la d\u00e9termination de l\u2019Etat d\u2019imposition (art.56 1. k).<\/p>\n<p style=\"text-align: justify;\">Il doit \u00e9galement \u00eatre relev\u00e9 d\u2019embl\u00e9e que le r\u00e9gime des taux r\u00e9duits de TVA d\u00e9roge \u00e0 la r\u00e8gle g\u00e9n\u00e9rale selon laquelle le taux normal de TVA s\u2019applique. Selon une jurisprudence constante, les dispositions qui ont le caract\u00e8re de d\u00e9rogation \u00e0 un principe doivent \u00eatre interpr\u00e9t\u00e9es de mani\u00e8re stricte, ce qui s\u2019applique \u00e9galement aux taux r\u00e9duits de TVA<span class=\"footnote_referrer\"><a role=\"button\" tabindex=\"0\" onclick=\"footnote_moveToReference_25_1('footnote_plugin_reference_25_1_4');\" onkeypress=\"footnote_moveToReference_25_1('footnote_plugin_reference_25_1_4');\" ><sup id=\"footnote_plugin_tooltip_25_1_4\" class=\"footnote_plugin_tooltip_text\">(4)<\/sup><\/a><span id=\"footnote_plugin_tooltip_text_25_1_4\" class=\"footnote_tooltip\">CJUE, <a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:61999CJ0083\">18 janvier 2001, Commission\/Espagne, C-83\/99<\/a>, et, plus r\u00e9cemment, du <a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/FR\/ALL\/?uri=CELEX:62009CJ0003\">18 mars 2010, Erotic Center, C-3\/09<\/a>.<\/span><\/span><script type=\"text\/javascript\"> jQuery('#footnote_plugin_tooltip_25_1_4').tooltip({ tip: '#footnote_plugin_tooltip_text_25_1_4', tipClass: 'footnote_tooltip', effect: 'fade', predelay: 0, fadeInSpeed: 200, delay: 400, fadeOutSpeed: 200, position: 'top right', relative: true, offset: [10, 10], });<\/script>. En outre, l\u2019article 98, alin\u00e9a 2 interdit formellement toute am\u00e9nagement au profit des activit\u00e9s vis\u00e9es \u00e0 l\u2019article 56 1. k.<\/p>\n<p style=\"text-align: justify;\">La solution s\u2019explique par la volont\u00e9 de l\u2019Union d\u2019\u00e9viter tout dumping \u00e9conomique par l\u2019interm\u00e9diaire des services de commerce en ligne. En effet, comment une librairie de ville vendant des livres papiers pourrait-elle rivaliser avec un (tr\u00e8s gros) fournisseur de livres \u00e9lectroniques, dont le si\u00e8ge se trouverait dans l\u2019un des Etats membres ayant les co\u00fbts de production les plus faibles? La diff\u00e9rence ainsi faite entre les services \u00e9lectroniques est fond\u00e9e sur les possibilit\u00e9s qu\u2019ils offrent et sur l\u2019impact qu\u2019ils sont susceptibles d\u2019avoir sur le march\u00e9 europ\u00e9en.<\/p>\n<p style=\"text-align: justify;\">Par ailleurs, ces arr\u00eats pr\u00e9sagent assez mal de la r\u00e9ponse qui sera apport\u00e9e \u00e0 la question du taux de <a href=\"file:\/\/\/Users\/t4rget1\/Desktop\/www.evematringe.fr\/blog\/2013\/12\/28\/tva-presse-et-union-europeenne\/index.html\">TVA r\u00e9duit en mati\u00e8re de presse num\u00e9rique<\/a>.<\/p>\n<p style=\"text-align: justify;\">Cette entr\u00e9e a \u00e9t\u00e9 publi\u00e9e dans Droit europ\u00e9en, et marqu\u00e9e avec CJUE 5 mars 2015 aff. C-479\/13, CJUE 5 mars 2015 aff. C-502\/13, eBook, Livre num\u00e9rique, TVA, le 5 mars 2015 par matringe.<\/p>\n<div class=\"speaker-mute footnotes_reference_container\"> <div class=\"footnote_container_prepare\"><p><span role=\"button\" tabindex=\"0\" class=\"footnote_reference_container_label pointer\" onclick=\"footnote_expand_collapse_reference_container_25_1();\">References<\/span><span role=\"button\" tabindex=\"0\" class=\"footnote_reference_container_collapse_button\" style=\"display: none;\" onclick=\"footnote_expand_collapse_reference_container_25_1();\">[<a id=\"footnote_reference_container_collapse_button_25_1\">+<\/a>]<\/span><\/p><\/div> <div id=\"footnote_references_container_25_1\" style=\"\"><table class=\"footnotes_table footnote-reference-container\"><caption class=\"accessibility\">References<\/caption> <tbody> \r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_25_1_1\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_25_1('footnote_plugin_tooltip_25_1_1');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>1<\/a><\/th> <td class=\"footnote_plugin_text\">CJUE, 5 mars 2015, aff. <a href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=162692&amp;pageIndex=0&amp;doclang=FR&amp;mode=req&amp;dir=&amp;occ=first&amp;part=1&amp;cid=528900\">C-502\/13<\/a> et <a href=\"http:\/\/curia.europa.eu\/juris\/documents.jsf?num=C-479\/13\">C-479\/13<\/a><\/td><\/tr>\r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_25_1_2\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_25_1('footnote_plugin_tooltip_25_1_2');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>2<\/a><\/th> <td class=\"footnote_plugin_text\">Cf. le <a href=\"http:\/\/curia.europa.eu\/jcms\/upload\/docs\/application\/pdf\/2015-03\/cp150030fr.pdf\">communiqu\u00e9 de presse de la Cour<\/a><\/td><\/tr>\r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_25_1_3\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_25_1('footnote_plugin_tooltip_25_1_3');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>3<\/a><\/th> <td class=\"footnote_plugin_text\">Point 13, aff. C-502\/13<\/td><\/tr>\r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_25_1_4\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_25_1('footnote_plugin_tooltip_25_1_4');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>4<\/a><\/th> <td class=\"footnote_plugin_text\">CJUE, <a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:61999CJ0083\">18 janvier 2001, Commission\/Espagne, C-83\/99<\/a>, et, plus r\u00e9cemment, du <a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/FR\/ALL\/?uri=CELEX:62009CJ0003\">18 mars 2010, Erotic Center, C-3\/09<\/a>.<\/td><\/tr>\r\n\r\n <\/tbody> <\/table> <\/div><\/div><script type=\"text\/javascript\"> function footnote_expand_reference_container_25_1() { jQuery('#footnote_references_container_25_1').show(); jQuery('#footnote_reference_container_collapse_button_25_1').text('\u2212'); } function footnote_collapse_reference_container_25_1() { jQuery('#footnote_references_container_25_1').hide(); jQuery('#footnote_reference_container_collapse_button_25_1').text('+'); } function footnote_expand_collapse_reference_container_25_1() { if (jQuery('#footnote_references_container_25_1').is(':hidden')) { footnote_expand_reference_container_25_1(); } else { footnote_collapse_reference_container_25_1(); } } function footnote_moveToReference_25_1(p_str_TargetID) { footnote_expand_reference_container_25_1(); var l_obj_Target = jQuery('#' + p_str_TargetID); if (l_obj_Target.length) { jQuery( 'html, body' ).delay( 0 ); jQuery('html, body').animate({ scrollTop: l_obj_Target.offset().top - window.innerHeight * 0.2 }, 380); } } function footnote_moveToAnchor_25_1(p_str_TargetID) { footnote_expand_reference_container_25_1(); var l_obj_Target = jQuery('#' + p_str_TargetID); if (l_obj_Target.length) { jQuery( 'html, body' ).delay( 0 ); jQuery('html, body').animate({ scrollTop: l_obj_Target.offset().top - window.innerHeight * 0.2 }, 380); } }<\/script>","protected":false},"excerpt":{"rendered":"<p>Comme cela a d\u00e9j\u00e0 \u00e9t\u00e9 largement expos\u00e9 \u00e0 propos de la TVA sur la presse num\u00e9rique, cet imp\u00f4t r\u00e9sulte de r\u00e8gles europ\u00e9ennes que les Etats sont tenus d\u2019observer. Par deux arr\u00eats du 5 mars 2015 (1)CJUE, 5 mars 2015, aff. C-502\/13 et C-479\/13, la CJUE condamne les l\u00e9gislations fran\u00e7aise et luxembourgeoise qui appliquaient un taux&hellip; <a class=\"more-link\" href=\"https:\/\/www.evematringe.eu\/bl0g\/2015\/03\/05\/tva-sur-le-livre-numerique-cjue-5-mars-2015-aff-c-479-13-et-c-502-13\/\">Poursuivre la lecture <span class=\"screen-reader-text\">TVA sur le livre num\u00e9rique: CJUE, 5 mars 2015, aff. C-479\/13 et C-502\/13<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","footnotes":""},"categories":[16,5],"tags":[99,100,101,102,103],"class_list":["post-25","post","type-post","status-publish","format-standard","hentry","category-droit-de-linformatique","category-droit-francais","tag-cjue-5-mars-2015-aff-c-479-13","tag-cjue-5-mars-2015-aff-c-502-13","tag-ebook","tag-livre-numerique","tag-tva","entry"],"share_on_mastodon":{"url":"","error":""},"_links":{"self":[{"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/posts\/25","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/comments?post=25"}],"version-history":[{"count":3,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/posts\/25\/revisions"}],"predecessor-version":[{"id":304,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/posts\/25\/revisions\/304"}],"wp:attachment":[{"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/media?parent=25"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/categories?post=25"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/tags?post=25"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}