{"id":245811,"date":"2026-10-14T09:58:44","date_gmt":"2026-10-14T07:58:44","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=245811"},"modified":"2026-10-19T09:07:32","modified_gmt":"2026-10-19T07:07:32","slug":"tva-immobiliere-is-suspended-by-the-federal-court","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/tva-immobiliere-arret-tribunal-federal\/","title":{"rendered":"New ruling on real estate VAT"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; 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_builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb meta=\u00a0\u00bboff\u00a0\u00bb disabled_on=\u00a0\u00bbon|on|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb positioning=\u00a0\u00bbabsolute\u00a0\u00bb position_origin_a=\u00a0\u00bbbottom_left\u00a0\u00bb vertical_offset=\u00a0\u00bb20px\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb5%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb|||6px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb4px||||false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#FB0346&Prime; header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb10px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>TVA immobili\u00e8re : le Tribunal f\u00e9d\u00e9ral rappelle l\u2019importance du timing et de l\u2019anticipation<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb80px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb11px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>Dans un arr\u00eat r\u00e9cent du 27 ao\u00fbt 2026 (TF 9C_680\/2025), le Tribunal f\u00e9d\u00e9ral a apport\u00e9 une clarification importante en mati\u00e8re de TVA immobili\u00e8re, avec des cons\u00e9quences concr\u00e8tes pour les acteurs du secteur de la construction.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb25px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>En mati\u00e8re de TVA immobili\u00e8re, le timing est d\u00e9terminant<\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>Le Tribunal f\u00e9d\u00e9ral a confirm\u00e9 que, pour une vente immobili\u00e8re, le moment d\u00e9terminant aux fins de la TVA est celui de l\u2019inscription au registre foncier.<\/p>\n<p>En d\u2019autres termes, ni la signature du contrat de vente, ni le transfert des profits et risques, ni la remise de l\u2019immeuble ne sont d\u00e9terminants ; <strong>seul compte le transfert du droit r\u00e9el par inscription au registre foncier.<\/strong><\/p>\n<p>Il en r\u00e9sulte que les questions TVA essentielles &#8211; notamment la qualification de la transaction, l\u2019\u00e9ventuelle option pour l\u2019imposition, l\u2019immatriculation TVA et la r\u00e9daction contractuelle &#8211; doivent \u00eatre analys\u00e9es et tranch\u00e9es en amont, soit avant l\u2019inscription au registre foncier.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb25px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>Pourquoi cette d\u00e9cision est importante ?<\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>L\u2019affaire soumise au Tribunal f\u00e9d\u00e9ral concernait une soci\u00e9t\u00e9 immobili\u00e8re qui avait acquis un terrain, lanc\u00e9 un projet de construction et conclu un contrat d\u2019entreprise g\u00e9n\u00e9rale. Alors que les travaux avaient d\u00e9j\u00e0 commenc\u00e9, elle a vendu \u00e0 un investisseur un immeuble \u00e0 livrer cl\u00e9 en main. L\u2019acte pr\u00e9voyait la TVA sur la partie commerciale du bien, avec intention d\u2019opter.<\/p>\n<p>Toutefois, la soci\u00e9t\u00e9 immobili\u00e8re n\u2019\u00e9tait pas encore inscrite au registre TVA au moment de la vente. Elle n\u2019a demand\u00e9 son inscription qu\u2019ult\u00e9rieurement, avec effet r\u00e9troactif. L\u2019AFC n\u2019a pas admis la r\u00e9troactivit\u00e9 de l\u2019assujettissement. La soci\u00e9t\u00e9 s\u2019est vu refuser le droit de r\u00e9cup\u00e9rer l\u2019imp\u00f4t pr\u00e9alable au motif qu\u2019elle n\u2019\u00e9tait pas immatricul\u00e9e au moment de l\u2019inscription au Registre foncier, tout en restant redevable de la TVA puisqu\u2019elle \u00e9tait mentionn\u00e9e dans la documentation contractuelle : \u00ab TVA factur\u00e9e = TVA due \u00bb<\/p>\n<p><strong>Cet arr\u00eat illustre qu\u2019en mati\u00e8re immobili\u00e8re, un d\u00e9faut d\u2019anticipation peut entra\u00eener un co\u00fbt TVA significatif.<\/strong> Il rappelle \u00e9galement que les op\u00e9rations immobili\u00e8res s\u2019inscrivent dans un cadre TVA particuli\u00e8rement technique, o\u00f9 la qualification de la transaction, le moment d\u00e9terminant, l\u2019exercice \u00e9ventuel de l\u2019option ou encore le traitement de l\u2019imp\u00f4t pr\u00e9alable doivent \u00eatre appr\u00e9ci\u00e9s avec soin.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb75px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb25px||26px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>Dans ce contexte, quelques rappels g\u00e9n\u00e9raux (non exhaustif) en mati\u00e8re de TVA immobili\u00e8re m\u00e9ritent d\u2019\u00eatre soulign\u00e9s.<\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb ol_text_color=\u00a0\u00bb#FB0346&Prime; header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb49px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||3px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p><span style=\"color: #fb0346;\">\u00a01. Vente immobili\u00e8re : en principe exclue du champ de la TVA<\/span><\/p>\n<p>La constitution et le transfert de droits r\u00e9els sur des immeubles sont, en principe, exclus du champ de l\u2019imp\u00f4t.<\/p>\n<p>Dans certains cas, il est toutefois possible d\u2019opter pour l\u2019imposition de la vente immobili\u00e8re, pour autant que les conditions l\u00e9gales soient remplies. Cette option n\u2019est notamment pas possible lorsque l\u2019immeuble est affect\u00e9 exclusivement \u00e0 des fins d\u2019habitation.<\/p>\n<p>En cons\u00e9quence, sauf option valable ou cas de vente imposable, la vente n\u2019ouvre en principe pas droit \u00e0 la d\u00e9duction de l\u2019imp\u00f4t pr\u00e9alable sur les co\u00fbts li\u00e9s \u00e0 l\u2019op\u00e9ration.<\/p>\n<ol start=\"2\">\n<li>Vente imposable ou exclue en cas d&rsquo;immeuble en construction<\/li>\n<\/ol>\n<p>Selon la pratique de l\u2019AFC, il faut notamment examiner si la promesse \/ le contrat de vente et\/ou le contrat d\u2019entreprise (en fonction des cas) ont \u00e9t\u00e9 conclus avant ou apr\u00e8s le d\u00e9but des travaux de construction.<\/p>\n<p><span style=\"text-decoration: underline;\">Cette distinction est essentielle pour d\u00e9terminer :<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>si la transaction est imposable ou exclue au regard du moment de conclusion des contrats par rapport au d\u00e9but des travaux ;<\/li>\n<li>si la TVA peut \u00eatre factur\u00e9e (option possible) ;<\/li>\n<li>et si l\u2019imp\u00f4t pr\u00e9alable peut \u00eatre r\u00e9cup\u00e9r\u00e9.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>La valeur du sol n&rsquo;entre pas dans la base du calcul<\/li>\n<\/ol>\n<p>M\u00eame lorsqu\u2019une vente est imposable ou qu\u2019une option est exerc\u00e9e, la valeur du sol (terrain) n\u2019entre jamais dans la base de calcul de la TVA. Elle doit donc \u00eatre correctement identifi\u00e9e et document\u00e9e.<\/p>\n<ol start=\"4\">\n<li>Mise en valeur \/ \u00e9quipement du terrain : attention au traitement TVA<\/li>\n<\/ol>\n<p>Les co\u00fbts li\u00e9s \u00e0 la mise en valeur ou \u00e0 l\u2019\u00e9quipement du terrain doivent \u00eatre analys\u00e9s s\u00e9par\u00e9ment du terrain lui-m\u00eame. En effet, notamment lorsque le promoteur et l\u2019entreprise g\u00e9n\u00e9rale sont des tiers, la mise en valeur constitue une op\u00e9ration imposable en mati\u00e8re de TVA.<\/p>\n<p><span style=\"color: #fb0346;\">5. Les op\u00e9rations mixtes n\u00e9cessitent une attention particuli\u00e8re\u00a0<\/span><\/p>\n<p>Lorsqu\u2019un projet comprend des surfaces ou objets soumis \u00e0 des traitements TVA diff\u00e9rents, il convient de porter une attention particuli\u00e8re :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul><\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u00e0 la ventilation des valeurs ;<\/li>\n<li>\u00e0 l\u2019impact sur la d\u00e9duction de l\u2019imp\u00f4t pr\u00e9alable ;<\/li>\n<li>et \u00e0 la documentation des cl\u00e9s de r\u00e9partition.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb7px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>Le message pratique : anticiper suffisamment t\u00f4t <\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb69px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||-5px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>Cet arr\u00eat rappelle que la TVA immobili\u00e8re est complexe et ne doit pas \u00eatre trait\u00e9e en fin de processus, au moment de la signature ou de la facturation, mais d\u00e8s la phase d\u2019\u00e9laboration du projet.<\/p>\n<p>L\u2019anticipation est essentielle, en particulier lorsque l\u2019op\u00e9ration porte sur (liste non exhaustive) :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>une vente d\u2019immeuble en cours de d\u00e9veloppement (avant le d\u00e9but des travaux)<\/li>\n<li>une vente d\u2019immeuble existant ou en construction ;<\/li>\n<li>une vente de terrain avec mise en valeur<\/li>\n<li>une transformation destin\u00e9e \u00e0 la vente ;<\/li>\n<li>une op\u00e9ration en PPE (\u00e0 assujettir ou non \u00e0 la TVA);<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb27px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>Notre recommandation<\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>Dans les projets immobiliers, la s\u00e9curisation du traitement TVA passe avant tout par une analyse en amont.<\/p>\n<p>Une revue pr\u00e9coce permet notamment de v\u00e9rifier :<\/p>\n<ul>\n<li>si la transaction est soumise ou exclue de TVA;<\/li>\n<li>si une option est possible, notamment en vue d\u2019une r\u00e9cup\u00e9ration de l\u2019imp\u00f4t pr\u00e9alable ;<\/li>\n<li>si l\u2019immatriculation TVA intervient au bon moment ;<\/li>\n<li>et si la documentation contractuelle refl\u00e8te correctement le traitement TVA retenu et permet une r\u00e9cup\u00e9ration de la TVA sur les co\u00fbts de construction. <\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5&Prime; 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header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Derni\u00e8res actualit\u00e9s<\/h2>\n<p>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3&Prime; include_categories=\u00a0\u00bb19&Prime; show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856&Prime; header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856&Prime; custom_margin_tablet=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb22px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb1em||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1em||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb animation_duration=\u00a0\u00bb1100ms\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb60%\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.9&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb1.5em\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb||2vh||false|false\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>Notre \u00e9quipe se tient \u00e0 votre disposition pour vous accompagner dans l\u2019analyse TVA de vos projets immobiliers et dans la s\u00e9curisation de leur mise en \u0153uvre.<\/h3>\n<p>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; 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A review of the case and the points to be considered in your projects.<\/p>","protected":false},"author":10,"featured_media":245814,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[155,286,288,287,176,289],"actualite-theme":[71],"class_list":["post-245811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fiscalite","tag-immobiliere","tag-registre-foncier","tag-tribunal-federal","tag-tva","tag-tva-immobiliere","actualite-theme-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nouvel arr\u00eat sur la TVA immobili\u00e8re - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Le Tribunal f\u00e9d\u00e9ral retient l\u2019inscription au registre foncier comme moment d\u00e9terminant pour la TVA immobili\u00e8re. 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