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Vue d'ensemble
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Découvrez le fonctionnement du principe de destination pour la TVA, les biens et services transfrontaliers, les transactions B2B et B2C, et la conformité des entreprises.
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Principe de destination : les règles de TVA expliquées
aperçus
Contenu partenaire
Dr Martynas Endrijaitis
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Exonération d'amende fiscale en Lituanie : absence de préjudice budgétaire
Découvrez quand la Lituanie autorise l'exonération d'amende fiscale en l'absence de préjudice budgétaire, comment les trop-perçus de TVA affectent les amendes et pourquoi les intérêts de retard ont été annulés.
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Rodgers Kemboi
Ressources
Liberia VAT 2027 : guide d'immatriculation et du taux de 18%
Découvrez la VAT du Liberia 2027, notamment l'immatriculation, le taux de 18%, les services numériques, la récupération de la taxe en amont et les exigences de transition depuis la GST.
August 10, 2026· 8 minutes
Newsletter
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Ce que lisent les professionnels
Articles tendance
01
Vue d'ensemble
Exonération d'amende fiscale en Lituanie : absence de préjudice budgétaire
Découvrez quand la Lituanie autorise l'exonération d'amende fiscale en l'absence de préjudice budgétaire, comment les trop-perçus de TVA affectent les amendes et pourquoi les intérêts de retard ont été annulés.
August 11, 2026
02
Vue d'ensemble
Règles fiscales US pour les plateformes P2P de partage de véhicules
Les règles fiscales US pour les plateformes P2P de partage de véhicules expliquées, y compris la taxe de vente, les taxes de location, les règles relatives aux facilitateurs de marché et les exigences propres à chaque État.
August 6, 2026
03
Vue d'ensemble
Exonération de VAT pour la gestion de prêts : décision de l'ECJ
La décision de l'ECJ clarifie l'exonération de VAT pour la gestion de prêts après la cession de prêts et explique comment les règles de VAT s'appliquent aux services financiers.
August 5, 2026
Événements
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Analyses éditoriales approfondies
Analyses en vedette
Liberia
Liberia VAT 2027 : guide d'immatriculation et du taux de 18%
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pologne
VAT de l'UE : les règles d'exonération TOGC pour les donations d'entreprises clarifiées
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pays-bas
Affaire néerlandaise de fraude à la VAT : déduction de la VAT en amont refusée
Serkan Yilmaz · July 20, 2026 · 14 minutes
De nos analystes
Dernières analyses d'experts
01
Ressources
Liberia VAT 2027 : guide d'immatriculation et du taux de 18%
Rodgers Kemboi · August 10, 2026
8 minutes
02
Vue d'ensemble
VAT de l'UE : les règles d'exonération TOGC pour les donations d'entreprises clarifiées
Serkan Yilmaz · July 27, 2026
13 minutes
03
Vue d'ensemble
Affaire néerlandaise de fraude à la VAT : déduction de la VAT en amont refusée
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14 minutes
Voix du secteur
Articles d'invités
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GUEST · Lituanie
Exonération d'amende fiscale en Lituanie : absence de préjudice budgétaire
Dr Martynas Endrijaitis
Avocat spécialisé en finance et fiscalité
10 minutes
GUEST · Liberia
Liberia VAT 2027 : guide d'immatriculation et du taux de 18%
Rodgers Kemboi
Digital Tax & Africa Indirect Tax Expert
8 minutes
GUEST · Pologne
VAT sur la recharge des véhicules électriques : la CJEU se prononce sur la livraison de biens
Dr Martynas Endrijaitis
Avocat spécialisé en finance et fiscalité
7 minutes
Nos partenaires
La confiance des entreprises mondiales
Aperçus pratiques par juridiction
Guides fiscaux par pays
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Tajikistan
Découvrez les règles de TVA du Tadjikistan pour les fournisseurs de services numériques, notamment l'immatriculation, la TVA de 14 %, la facturation, la déclaration et les principales obligations de conformité.
August 14, 2026
Liberia
Découvrez la VAT du Liberia 2027, notamment l'immatriculation, le taux de 18%, les services numériques, la récupération de la taxe en amont et les exigences de transition depuis la GST.
August 10, 2026
Indonesia
Comprenez la VAT de l'Indonésie sur les services numériques, y compris les seuils d'enregistrement, les taux de VAT, les obligations déclaratives, les sanctions et la conformité pour les fournisseurs non-résidents.
August 7, 2026
Bhoutan
Découvrez comment la GST 2026 du Bhoutan affecte les prestataires de services numériques non résidents, y compris l'immatriculation, la facturation, les déclarations et la conformité.
July 31, 2026
Analyses de décisions de justice
Ce qui vient d'être décidé
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Cour de justice de l'Union européenne
C-158/25
Responsabilité des dirigeants en matière de TVA dans l'UE : arrêt de la CJUE sur le procès équitable
Arrêt sur la responsabilité des dirigeants en matière de TVA dans l'UE : la CJUE confirme le droit à un procès équitable et une véritable possibilité de contester les constatations en matière de TVA opposées aux dirigeants.
Court of Justice of the European Union
T-184/25
Exonération de VAT pour la gestion de prêts : décision de l'ECJ
La décision de l'ECJ clarifie l'exonération de VAT pour la gestion de prêts après la cession de prêts et explique comment les règles de VAT s'appliquent aux services financiers.
Cour de justice de l'Union européenne
C‑282/22
VAT sur la recharge des véhicules électriques : la CJEU se prononce sur la livraison de biens
Découvrez comment la CJEU a qualifié la recharge des véhicules électriques au regard de la VAT : électricité, équipement de recharge, assistance technique, applications et modèles de tarification.
VATabout · Affaires ECJ, expliquées
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VATabout · Podcast
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VAT Debt and Director Liability: What the ECJ Ruled
C-158/25
22:55 · August 12, 2026
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