{"id":2433,"date":"2018-03-16T11:31:12","date_gmt":"2018-03-16T09:31:12","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=2433"},"modified":"2018-03-16T11:31:12","modified_gmt":"2018-03-16T09:31:12","slug":"exoneration-de-tva-dans-les-groupements-de-moyens-une-necessaire-clarification-de-larticle-261-b-du-code-general-des-impots","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/exoneration-de-tva-dans-les-groupements-de-moyens-une-necessaire-clarification-de-larticle-261-b-du-code-general-des-impots\/","title":{"rendered":"Exon\u00e9ration de TVA dans les groupements de moyens : une n\u00e9cessaire clarification de l&rsquo;article 261 B du Code g\u00e9n\u00e9ral des imp\u00f4ts"},"content":{"rendered":"<p><a href=\"http:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2017\/09\/Anthony-BERGER.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-2265\" src=\"http:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2017\/09\/Anthony-BERGER-233x300.jpg\" alt=\"\" width=\"233\" height=\"300\" srcset=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2017\/09\/Anthony-BERGER-233x300.jpg 233w, https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2017\/09\/Anthony-BERGER-768x990.jpg 768w, https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2017\/09\/Anthony-BERGER-794x1024.jpg 794w, https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2017\/09\/Anthony-BERGER-100x129.jpg 100w, https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2017\/09\/Anthony-BERGER-1040x1341.jpg 1040w, https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2017\/09\/Anthony-BERGER.jpg 1093w\" sizes=\"auto, (max-width: 233px) 100vw, 233px\" \/><\/a><strong>\u00ab\u00a0<em>Mise en conformit\u00e9 communautaire d\u00e9sastreuse<\/em>\u00a0\u00bb [1] pour les uns, \u00ab\u00a0<em>coup dur<\/em>\u00a0\u00bb [2] pour les autres, l&rsquo;ann\u00e9e 2016 a connu ce qui semble devoir \u00eatre un v\u00e9ritable tremblement de terre dans l&rsquo;application de l&rsquo;exon\u00e9ration de TVA pr\u00e9vue \u00e0 l&rsquo;article 261 B du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) pour les groupements de moyens, notamment associatifs.<\/strong><\/p>\n<p>Retour sur un \u00e9pisode complexe, m\u00ealant l\u00e9gislation interne et droit communautaire, et sur un r\u00e9gime dont les contours peinent encore \u00e0 \u00eatre d\u00e9finis clairement aujourd&rsquo;hui.<\/p>\n<p>Pour lire la suite (&#8230;) : <a href=\"http:\/\/www.isbl-consultants.fr\">cliquez ici<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Anthony Berger Avocat NPS <em>consulting<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00ab\u00a0Mise en conformit\u00e9 communautaire d\u00e9sastreuse\u00a0\u00bb [1] pour les uns, \u00ab\u00a0coup dur\u00a0\u00bb [2] pour les autres, l&rsquo;ann\u00e9e 2016 a connu ce qui semble devoir \u00eatre un v\u00e9ritable tremblement de terre dans l&rsquo;application de l&rsquo;exon\u00e9ration de TVA pr\u00e9vue \u00e0 l&rsquo;article 261 B du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) pour les groupements de moyens, notamment associatifs. Retour sur [&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":[283],"tags":[10,364,106,76],"class_list":["post-2433","post","type-post","status-publish","format-standard","hentry","category-article","tag-association","tag-droit-communautaire","tag-mutualisation-de-moyens","tag-nps-consulting"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2433","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=2433"}],"version-history":[{"count":2,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2433\/revisions"}],"predecessor-version":[{"id":2435,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2433\/revisions\/2435"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=2433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=2433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=2433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}