{"id":1460,"date":"2015-02-23T17:50:51","date_gmt":"2015-02-23T15:50:51","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=1460"},"modified":"2015-02-26T17:46:05","modified_gmt":"2015-02-26T15:46:05","slug":"retrouvez-prochainement-le-nouvel-article-de-colas-amblard-chez-juris-associations-dalloz-le-nouveau-regime-de-tva-dans-le-domaine-du-spectacle","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/retrouvez-prochainement-le-nouvel-article-de-colas-amblard-chez-juris-associations-dalloz-le-nouveau-regime-de-tva-dans-le-domaine-du-spectacle\/","title":{"rendered":"Publication de l&rsquo;article \u00ab\u00a0Spectacle : coup de projecteur sur le r\u00e9gime de TVA\u00a0\u00bb (Juris associations)"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>Spectacle : coup de projecteur sur le r\u00e9gime de TVA<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019instruction fiscale du 10 octobre 2014\u00a0a clarifi\u00e9\u00a0le r\u00e9gime de taxe sur la valeur ajout\u00e9e (TVA) applicable au domaine du spectacle. Si aucun changement majeur n\u2019est \u00e0 enregistrer \u00e0 cette occasion, une pr\u00e9sentation d\u00e9taill\u00e9e de cette nouvelle doctrine administrative s\u2019impose dans la mesure o\u00f9 l\u2019organisation de spectacles concerne de nombreuses associations dans le domaine culturel .<\/p>\n<p><!--more--><\/p>\n<p>L\u2019instruction fiscale du 10 octobre 2014 op\u00e8re une distinction entre, d\u2019une part, le spectacle vivant et, d\u2019autre part, le spectacle cin\u00e9matographique. Ce texte administratif aborde \u00e9galement la probl\u00e9matique des subventions vers\u00e9es au r\u00e9seau des \u00ab Sc\u00e8nes nationales \u00bb ainsi que des services consistant dans la fourniture de spectacles.<\/p>\n<p>Bien entendu, ce r\u00e9gime ne met pas fin \u00e0 l\u2019exon\u00e9ration de TVA pour les services culturels rendus pas les associations \u00e0 leurs membres, \u00e0 titre exclusif .<\/p>\n<p><em>(&#8230;)<\/em><\/p>\n<p>Publi\u00e9 aux \u00e9ditions Juris-Associations &#8211; Dalloz n\u00b0513 du 15 f\u00e9vrier 2015<\/p>\n<p>Pour t\u00e9l\u00e9charger l&rsquo;article en entier : <a href=\"http:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2015\/02\/JA_article_fiscal.pdf\">cliquez ici<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spectacle : coup de projecteur sur le r\u00e9gime de TVA &nbsp; L\u2019instruction fiscale du 10 octobre 2014\u00a0a clarifi\u00e9\u00a0le r\u00e9gime de taxe sur la valeur ajout\u00e9e (TVA) applicable au domaine du spectacle. Si aucun changement majeur n\u2019est \u00e0 enregistrer \u00e0 cette occasion, une pr\u00e9sentation d\u00e9taill\u00e9e de cette nouvelle doctrine administrative s\u2019impose dans la mesure o\u00f9 l\u2019organisation [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3],"tags":[185,184,137,183,145,181,182,180],"class_list":["post-1460","post","type-post","status-publish","format-standard","hentry","category-actualites","tag-avocat-et-associations","tag-avocat-et-secteur-culturel","tag-avocat-specialise-dans-le-secteur-associatif","tag-avocat-specialise-dans-le-secteur-culturel","tag-avocat-specialise-dans-le-secteur-des-osbl","tag-secteur-culturel","tag-tva","tag-tva-et-secteur-culturel"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/comments?post=1460"}],"version-history":[{"count":5,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1460\/revisions"}],"predecessor-version":[{"id":1490,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1460\/revisions\/1490"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=1460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=1460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=1460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}