{"id":291512,"date":"2014-12-02T10:48:00","date_gmt":"2014-12-02T09:48:00","guid":{"rendered":"https:\/\/ac-franchise.be\/les-arrhes-ne-sont-pas-soumises-a-la-tva-8283"},"modified":"2014-12-02T10:48:00","modified_gmt":"2014-12-02T09:48:00","slug":"les-arrhes-ne-sont-pas-soumises-a-la-tva-8283","status":"publish","type":"post","link":"https:\/\/ac-franchise.be\/article\/les-arrhes-ne-sont-pas-soumises-a-la-tva-8283","title":{"rendered":"Les arrhes ne sont pas soumises \u00e0 la TVA"},"content":{"rendered":"
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La Cour de justice europ\u00e9enne a rendu en juillet 2007 un arr\u00eat qui va dans ce sens et satisfait les professionnels. <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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A quoi sert les arrhes ?<\/h3>\n
Le versement d’arrhes se pratique par exemple dans le cas de la r\u00e9servation d’un s\u00e9jour h\u00f4telier, mais aussi dans d’autres cas de prestations de services ou de fournitures de biens. Il s’agit d’une somme remise par le consommateur lors de la commande.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Cette somme permet \u00e0 chacun de se d\u00e9sister, <\/em><\/strong>le client en la perdant, le professionnel en la restituant au double. Les arrhes doivent \u00eatre consid\u00e9r\u00e9s comme des indemnit\u00e9s forfaitaires de r\u00e9siliation et \u00e0 ce titre elles ne sont pas soumises \u00e0 TVA<\/em><\/strong>. En ce qui concerne les sommes vers\u00e9es sous autres d\u00e9nominations : acomptes, d\u00e9p\u00f4ts de garantie, provisions, d\u00e9dits, etc… La question reste ouverte. <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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N’h\u00e9sitez pas \u00e0 consulter toute l’<\/i>actualit\u00e9 relative \u00e0 la r\u00e9glementation des affaires<\/i><\/a><\/span> <\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

La Cour de justice europ\u00e9enne a rendu en juillet 2007 un arr\u00eat qui va dans ce sens et satisfait les professionnels. A quoi sert les arrhes ? Le versement d’arrhes se pratique par exemple dans le cas de la r\u00e9servation d’un s\u00e9jour h\u00f4telier, mais aussi dans d’autres cas de prestations de services ou de fournitures […]<\/p>\n","protected":false},"author":1,"featured_media":291511,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[3],"tags":[141],"class_list":["post-291512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-de-la-franchise","tag-reglementation-des-affaires","entry","has-media"],"acf":[],"yoast_head":"\nLes arrhes ne sont pas soumises \u00e0 la TVA<\/title>\n<meta name=\"description\" content=\"La Cour de justice europ\u00e9enne a rendu en juillet 2007 un arr\u00eat qui va dans ce sens et satisfait les professionnels. 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