{"id":55,"date":"2020-10-05T15:18:53","date_gmt":"2020-10-05T13:18:53","guid":{"rendered":"http:\/\/mistercapsules.fr\/?page_id=55"},"modified":"2020-10-05T16:56:09","modified_gmt":"2020-10-05T14:56:09","slug":"la-tva-des-echanges-internationaux","status":"publish","type":"page","link":"https:\/\/mistercapsules.fr\/?page_id=55","title":{"rendered":"La TVA des \u00e9changes internationaux"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-style-large\"><p>En cours de d\u00e9veloppement<\/p><\/blockquote>\n\n\n\n<h2>1. La territorialit\u00e9 de la TVA<\/h2>\n\n\n\n<p>France, Union europ\u00e9enne et Hors UE<\/p>\n\n\n\n<p>Les d\u00e9partements d&rsquo;outre-mer<\/p>\n\n\n\n<h2>2. La TVA sur les \u00e9changes internationaux de biens : les principes<\/h2>\n\n\n\n<p>Les importations et exportations<\/p>\n\n\n\n<p>Les acquisitions et livraisons intra-communautaires<\/p>\n\n\n\n<p>La notion de DEB<\/p>\n\n\n\n<p>Les mentions sp\u00e9cifiques sur les factures et les cases sp\u00e9cifiques de la CA3<\/p>\n\n\n\n<h2>3. Les op\u00e9rations triangulaires<\/h2>\n\n\n\n<h2>4. TVA des \u00e9changes internationaux : les r\u00e9gimes sp\u00e9cifiques<\/h2>\n\n\n\n<p>Les PBRD et ventes \u00e0 distances&nbsp;: r\u00e9forme du dispositif<\/p>\n\n\n\n<p>Les ventes en consignation et en d\u00e9p\u00f4t<\/p>\n\n\n\n<p>Les ventes en suspension de taxe (franchise)<\/p>\n\n\n\n<h2>5. TVA sur les prestations de services internationales : principes<\/h2>\n\n\n\n<p>Les r\u00e8gles d\u2019imposition des op\u00e9rations B to B et B to C<\/p>\n\n\n\n<p>Le principe d\u2019attractivit\u00e9 du si\u00e8ge social<\/p>\n\n\n\n<p>La notion de DES (d\u00e9claration europ\u00e9enne des services)<\/p>\n\n\n\n<p>Les mentions sp\u00e9cifiques sur les factures et les cases sp\u00e9cifiques de la CA3<\/p>\n\n\n\n<h2>6. TVA sur les prestations de services internationales&nbsp;: les exceptions<\/h2>\n\n\n\n<p>Le transport de personnes, la consommation directe (restaurant, h\u00f4tel)<\/p>\n\n\n\n<p>La location de v\u00e9hicule de transport<\/p>\n\n\n\n<p>Les prestations de services sur immeubles<\/p>\n\n\n\n<p>Les prestations \u00e9ducatives, sportives, \u00e9v\u00e8nementielles, etc.<\/p>\n\n\n\n<p>Le remboursement de la TVA \u00e9trang\u00e8re (remboursement 8<sup>\u00e8me<\/sup> directive)<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/mistercapsules.fr\/wp-content\/uploads\/2020\/10\/engineer-23810_640.png\" alt=\"\" class=\"wp-image-111\" width=\"286\" height=\"379\" srcset=\"https:\/\/mistercapsules.fr\/wp-content\/uploads\/2020\/10\/engineer-23810_640.png 483w, https:\/\/mistercapsules.fr\/wp-content\/uploads\/2020\/10\/engineer-23810_640-226x300.png 226w\" sizes=\"(max-width: 286px) 100vw, 286px\" \/><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En cours de d\u00e9veloppement 1. La territorialit\u00e9 de la TVA France, Union europ\u00e9enne et Hors UE Les d\u00e9partements d&rsquo;outre-mer 2. La TVA sur les \u00e9changes internationaux de biens : les principes Les importations et exportations Les acquisitions et livraisons intra-communautaires&hellip; <a href=\"https:\/\/mistercapsules.fr\/?page_id=55\" class=\"more-link\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/55"}],"collection":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=55"}],"version-history":[{"count":2,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/55\/revisions"}],"predecessor-version":[{"id":112,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/55\/revisions\/112"}],"wp:attachment":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=55"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}