{"id":7344,"date":"2024-08-29T10:24:56","date_gmt":"2024-08-29T08:24:56","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=7344"},"modified":"2024-09-06T10:21:44","modified_gmt":"2024-09-06T08:21:44","slug":"bakertilly-masterclass-24-09-2024-tva-grands-principes-et-applications-pratiques","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-masterclass-24-09-2024-tva-grands-principes-et-applications-pratiques\/","title":{"rendered":"BAKERTILLY &#8211; Masterclass &#8211; 24\/09\/2024 &#8211; TVA : grands principes et applications pratiques"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1724919464585{margin-bottom: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb7348&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724920006792{margin-bottom: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1724755218732{margin-top: 0px !important;padding-top: 20px !important;padding-right: 30px !important;padding-bottom: 40px !important;padding-left: 30px !important;background-color: #00BAB3 !important;}\u00a0\u00bb el_id=\u00a0\u00bbtitleHeader\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1724920051862{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\" style=\"font-size: 40px; color: #ffffff;\"><strong class=\"CarnacBold\">TVA :<\/strong> grands principes et<br \/>\napplications pratiques<\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbintervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690606861{padding-top: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_row_inner css=\u00a0\u00bb.vc_custom_1724940807867{padding-top: 100px !important;padding-right: 20px !important;padding-bottom: 100px !important;padding-left: 20px !important;}\u00a0\u00bb][vc_column_inner][vc_column_text css=\u00a0\u00bb.vc_custom_1724919490079{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenante<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #00bab3;\">Laura<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #00bab3;\">Poncin<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688490711{margin-bottom: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688511854{padding-top: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688582823{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724755510680{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#00BAB3&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724919900159{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]L\u2019objectif de ce s\u00e9minaire est de pr\u00e9senter les grands principes indispensables \u00e0 la compr\u00e9hension de la TVA tout en r\u00e9pondant aux questions pratiques fr\u00e9quemment soulev\u00e9es par les entreprises.<\/p>\n<p><strong>Grands principes<\/strong><\/p>\n<ul>\n<li>Quel est le champ d\u2019application de la TVA ?<\/li>\n<li>Comment analyser une op\u00e9ration ?<\/li>\n<li>Quels taux applicables pour quelles op\u00e9rations ?<\/li>\n<\/ul>\n<p><strong>Livraisons de biens : d\u00e9finition et questions<\/strong><\/p>\n<ul>\n<li>Qu\u2019est-ce qu\u2019une livraison de biens ?<\/li>\n<li>Que faire en cas de pr\u00e9l\u00e8vement par l\u2019exploitant d\u2019un bien appartenant \u00e0 l\u2019entreprise ?<\/li>\n<li>Que faire en cas de livraison de biens \u00e0 des consommateurs situ\u00e9s dans un autre Etat membre (ventes \u00e0 distance) ?<\/li>\n<li>Quelle diff\u00e9rence entre livraisons de biens intracommunautaire et op\u00e9rations triangulaires ?<\/li>\n<li>Quelles sont les obligations en mati\u00e8re de preuves introduites par les r\u00e8gles \u00ab quick fixes \u00bb ?<\/li>\n<\/ul>\n<p><strong>Prestations de services<\/strong><\/p>\n<ul>\n<li>Qu\u2019est-ce qu\u2019une prestation de services ?<\/li>\n<li>R\u00e8gles B2B (entre assujettis)<\/li>\n<li>R\u00e8gles B2C (entre un assujetti et un consommateur)<\/li>\n<\/ul>\n<p><strong>Op\u00e9rations r\u00e9alis\u00e9es \u00e0 l\u2019\u00e9tranger<\/strong><\/p>\n<ul>\n<li>Quelle TVA appliquer en cas de biens achet\u00e9s \u00e0 l\u2019\u00e9tranger et revendus \u00e0 l\u2019\u00e9tranger ? (biens non introduits au Grand-Duch\u00e9)<\/li>\n<\/ul>\n<p><strong>Droit \u00e0 d\u00e9duction<\/strong><\/p>\n<ul>\n<li>Dans quelles conditions peut-on d\u00e9duire la TVA en amont si l\u2019entreprise facture ses op\u00e9rations hors taxes ?<\/li>\n<li>Quel prorata de d\u00e9duction ? Que signifie le principe dit d\u2019affectation directe ?<\/li>\n<\/ul>\n<p><strong>Redevable de la TVA et r\u00e8gles de facturation<\/strong><\/p>\n<ul>\n<li>Qui collecte la TVA ? Quand ?<\/li>\n<li>Quelles mentions obligatoires pour \u00e9mettre une facture conforme \u00e0 la loi TVA ?<\/li>\n<\/ul>\n<p><strong>La TVA immobili\u00e8re<\/strong><\/p>\n<ul>\n<li>Les ventes et locations d\u2019immeubles \u00e9tant en principe exon\u00e9r\u00e9es de TVA, dans quels cas est-il possible d\u2019exercer une option TVA ? Est-il toujours avantageux d\u2019opter pour son application ?<\/li>\n<li>La d\u00e9duction de la TVA en amont sur l\u2019immeuble est-elle d\u00e9finitivement acquise ? Comment fonctionne le m\u00e9canisme de r\u00e9gularisation d\u00e9cennale ?<\/li>\n<li>Le loyer a \u00e9t\u00e9 factur\u00e9 avec TVA alors qu\u2019aucune option TVA n\u2019a \u00e9t\u00e9 exerc\u00e9e ?<br \/>\nQuelles cons\u00e9quences et quelles solutions ?<\/li>\n<\/ul>\n<p><strong>TVA sur tanti\u00e8mes \/ TVA et activit\u00e9 d\u2019administrateur<\/strong><\/p>\n<ul>\n<li>Bref rappel du r\u00e9gime suspendu par l\u2019arr\u00eat CJUE C-288\/22 du 21 d\u00e9cembre 2023<\/li>\n<li>Revue du contexte de la jurisprudence communautaire<\/li>\n<li>Revue des impacts potentiels de cette jurisprudence<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724755528185{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#00BAB3&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7288&Prime; img_size=\u00a0\u00bb74&#215;40&Prime; css=\u00a0\u00bb.vc_custom_1724755908229{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724688400383{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 20px;\"><strong>Public cible<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1724749202116{margin-bottom: 0px !important;}\u00a0\u00bb]Comptables, fiscalistes, dirigeants d\u2019entreprise[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688701837{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688221494{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688685938{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7290&Prime; img_size=\u00a0\u00bb53&#215;50&Prime; css=\u00a0\u00bb.vc_custom_1724755917544{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1725610920592{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 18px;\"><strong><span style=\"font-size: 20px;\">Mardi, 24 septembre 2024<\/span><br \/>\n<span style=\"font-size: 20px;\">495 \u20ac TTC<\/span><br \/>\n<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1724749237754{margin-bottom: 5px !important;}\u00a0\u00bb]9h00 &#8211; 9h30 : Petit-d\u00e9jeuner<br \/>\n9h30 &#8211; 12h30 : S\u00e9minaire[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbbuttonsInscriptionOthers\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724689387114{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724689393168{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb gap=\u00a0\u00bb35&Prime; css=\u00a0\u00bb.vc_custom_1724689455639{padding-top: 0px !important;padding-bottom: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime; css=\u00a0\u00bb.vc_custom_1724689656293{padding-top: 0px !important;padding-bottom: 15px !important;border-color: #95979D !important;}\u00a0\u00bb][vc_btn title=\u00a0\u00bbInscrivez-vous ici\u00a0\u00bb style=\u00a0\u00bboutline-custom\u00a0\u00bb outline_custom_color=\u00a0\u00bb#00BAB3&Prime; outline_custom_hover_background=\u00a0\u00bb#00BAB3&Prime; shape=\u00a0\u00bbsquare\u00a0\u00bb size=\u00a0\u00bblg\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724755543542{margin-top: 0px !important;margin-bottom: 0px !important;}\u00a0\u00bb link=\u00a0\u00bburl:https%3A%2F%2Fptb.ovh%2Fbakertilly%2Fformulaire-seminaires%2F|title:BAKERTILLY%20%E2%80%93%20formulaire%20s%C3%A9minaires|target:_blank\u00a0\u00bb el_class=\u00a0\u00bbbuttonLinked buttonLinkedSeminaires CarnacBold\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime; css=\u00a0\u00bb.vc_custom_1724689649815{padding-top: 0px !important;padding-bottom: 15px !important;border-color: #95979D !important;}\u00a0\u00bb][vc_btn title=\u00a0\u00bbVoir les autres volets de la Masterclass\u00a0\u00bb style=\u00a0\u00bboutline-custom\u00a0\u00bb outline_custom_color=\u00a0\u00bb#00BAB3&Prime; outline_custom_hover_background=\u00a0\u00bb#00BAB3&Prime; shape=\u00a0\u00bbsquare\u00a0\u00bb size=\u00a0\u00bblg\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724919405546{margin-top: 0px !important;margin-bottom: 0px !important;}\u00a0\u00bb link=\u00a0\u00bburl:https%3A%2F%2Fptb.ovh%2Fbakertilly%2Fbakertilly-2e-semestre-2024-planning-des-seminaires-masterclass-nouveaux-entrepreneurs%2F|title:BAKERTILLY%20%E2%80%93%202e%20semestre%202024%20%E2%80%93%20Planning%20des%20s%C3%A9minaires%20%E2%80%93%20Masterclass%20nouveaux%20entrepreneurs|target:_blank\u00a0\u00bb el_class=\u00a0\u00bbbuttonLinked buttonLinkedSeminaires CarnacBold\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724372383462{padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_row_inner][vc_column_inner][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 14px;\">Chaque participant re\u00e7oit un support \u00e9crit.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">Inscription \u00e0 d\u2019autres modules de la Masterclass : &#8211; 10 % \u00e0 partir de la seconde inscription<br \/>\nFormation \u00e9ligible au co-financement<\/span><\/p>\n<p><span style=\"font-size: 14px;\">S\u00e9minaire organis\u00e9 par Baker Tilly Luxembourg Training S.A., organisme de formation professionnelle continue, n\u00b0 agr\u00e9ment : 10016531 \/ 3<\/span><\/p>\n<p><span style=\"font-size: 14px;\">En cas d\u2019absence et sans avis pr\u00e9alable 24h avant la date du s\u00e9minaire, la totalit\u00e9 des frais de participation sera due. 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