L’imposition à la TVA des entreprises à rayons multiples

L’imposition à la TVA des entreprises à rayons multiples

Thierry Ahmian

89,45 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786208824273
89,45 €
IVA incluido
Disponible

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Sobre IBD

Le principe de neutralité de la TVA est de faire supporter la charge non pas à l’entreprise, consommatrice intermédiaire, mais au consommateur final. La fiscalité des entreprises à rayons multiples au regard de la TVA présente d’énormes difficultés compte tenu de la diversité des produits vendus en termes d’imposition. Ainsi, pour la détermination des éléments d’assiette, l’Administration a mis en place deux méthodes (méthode A et méthode B) pour appréhender le chiffre d’affaires de ces entreprises. Ces méthodes sont également recommandées aux entreprises. Mais ces dernières ne les appliquent pas convenablement. C’est pourquoi l’administration procède au contrôle sur place de la TVA pour régulariser la taxe déclarée et déceler d’éventuelles fraudes de sorte à améliorer sa rentabilité. Aussi, avons-nous suggéré à la DGI de s’investir davantage dans la technologie des caisses enregistreuses de sorte à améliorer ses contrôles sur place dans les entreprises à rayons multiples.

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