{"id":14133,"date":"2015-11-21T15:32:00","date_gmt":"2015-11-21T14:32:00","guid":{"rendered":"https:\/\/cdes.fr\/?p=14133"},"modified":"2023-11-21T16:03:03","modified_gmt":"2023-11-21T15:03:03","slug":"location-municipaux-associations","status":"publish","type":"post","link":"https:\/\/cdes.fr\/?p=14133","title":{"rendered":"Actu | Jurisprudence : Location d&rsquo;\u00e9quipements sportifs municipaux \u00e0 des associations"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14133\" class=\"elementor elementor-14133\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"penci-section penci-disSticky penci-structure-10 elementor-section elementor-top-section elementor-element elementor-element-58911d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58911d4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"penci-ercol-100 penci-ercol-order-1 penci-sticky-ct    elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e6accb\" data-id=\"7e6accb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a79b6bb elementor-widget elementor-widget-heading\" data-id=\"a79b6bb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Location d\u2019\u00e9quipements sportifs municipaux \n\u00e0 des associations: pas d\u2019assujettissement \u00e0 TVA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a127ac elementor-widget elementor-widget-text-editor\" data-id=\"6a127ac\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A compter de l\u2019ann\u00e9e 2015, la commune de Chauray a pass\u00e9 des conventions de location avec les associations sportives locales utilisatrices de ses \u00e9quipements sportifs au titre desquelles elle a per\u00e7u un certain nombre de loyers au cours des ann\u00e9es 2015 et 2016. Dans le cadre de ces conventions, la commune assumait la maintenance des \u00e9quipements, les frais d\u2019entretien et r\u00e9parations, et l\u2019entretien des locaux. Sur la m\u00eame p\u00e9riode, la commune a \u00e9galement conclu des conventions d\u2019objectifs avec ces m\u00eames associations afin de soutenir financi\u00e8rement leurs actions par le biais de subventions, \u00e9tant pr\u00e9cis\u00e9 que certaines de ces subventions correspondaient au montant du loyer per\u00e7u pour la mise \u00e0 disposition des \u00e9quipements.<br \/>En 2017 et 2018, la commune a d\u00e9pos\u00e9 des demandes de remboursement d\u2019un cr\u00e9dit de taxe sur la valeur ajout\u00e9e (TVA) relatif \u00e0 ces \u00e9quipements pour un montant total de 278 282 euros.<\/p>\n<p>L&rsquo;\u2019administration fiscale a rejet\u00e9 ces demandes estimant que l\u2019activit\u00e9 en cause de location de salles et d\u2019\u00e9quipements sportifs par la commune est hors du champ d\u2019application de la TVA. L\u2019arr\u00eat signal\u00e9 confirme la position de l\u2019administration.<br \/><br \/>Apr\u00e8s avoir rappel\u00e9 les textes applicables en la mati\u00e8re, \u00e0 savoir la directive 2006\/112\/CE du Conseil du 28 novembre 2006 relative au syst\u00e8me commun de TVA (art. 13 et 132) et les articles 256 A et B du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI), les magistrats bordelais se fondent sur un arr\u00eat de la Cour de justice de l\u2019Union europ\u00e9enne(<strong>1)<\/strong> aux termes <br \/>duquel le non-assujettissement \u00e0 la TVA pr\u00e9vu en faveur des personnes morales de droit public, qui d\u00e9roge \u00e0 la r\u00e8gle g\u00e9n\u00e9rale de l\u2019assujettissement de toute activit\u00e9 de nature \u00e9conomique, est subordonn\u00e9 \u00e0 deux conditions cumulatives tenant, d\u2019une part, \u00e0 ce que l\u2019activit\u00e9 soit exerc\u00e9e par un organisme agissant en tant qu\u2019autorit\u00e9 publique et, d\u2019autre part, \u00e0 ce que le non- assujettissement ne conduise pas \u00e0 des distorsions de concurrence d\u2019une certaine importance.<br \/><br \/>La condition selon laquelle l\u2019activit\u00e9 \u00e9conomique est r\u00e9alis\u00e9e par l\u2019organisme public en tant qu\u2019autorit\u00e9 publique est remplie, selon la jurisprudence de la CJUE, lorsque l\u2019activit\u00e9 en cause est exerc\u00e9e dans le cadre du r\u00e9gime juridique particulier aux personnes morales de droit public. Ainsi, l\u2019activit\u00e9 en cause doit \u00eatre exerc\u00e9e dans des conditions juridiques diff\u00e9rentes de celles des op\u00e9rateurs \u00e9conomiques priv\u00e9s. Tel est le cas, notamment, lorsque sont mises en \u0153uvre des pr\u00e9rogatives de puissance publique, lorsque l\u2019activit\u00e9 est accomplie en raison d\u2019une obligation l\u00e9gale ou dans le cadre d\u2019un monopole ou encore lorsqu\u2019elle rel\u00e8ve par nature des attributions d\u2019une personne publique. Cette condition peut \u00e9galement \u00eatre regard\u00e9e comme remplie, si la l\u00e9gislation de l\u2019\u00c9tat membre le pr\u00e9voit, lorsque l\u2019activit\u00e9 exerc\u00e9e est exon\u00e9r\u00e9e en application, notamment, de l\u2019article 132 de la directive TVA, lequel vise \u00ab certaines prestations de services ayant un lien \u00e9troit avec la pratique du sport ou de l\u2019\u00e9ducation physique, fournies par des organismes sans <br \/>but lucratif aux personnes qui pratiquent le sport ou l\u2019\u00e9ducation physique \u00bb. Or, il r\u00e9sulte de l\u2019article 256B du CGI que la <br \/>France a fait usage de cette possibilit\u00e9 (cet article pr\u00e9voit que \u00ab les personnes morales de droit public ne sont pas assujetties \u00e0 la TVA pour l\u2019activit\u00e9 de leurs services sportifs lorsque leur non-assujettissement n\u2019entra\u00eene pas de distorsions dans les conditions de la concurrence [\u2026] \u00bb).<br \/><br \/>Ainsi, eu \u00e9gard \u00e0 ses caract\u00e9ristiques et aux modalit\u00e9s de son exercice, et m\u00eame si le montant des subventions vers\u00e9es n\u2019est pas enti\u00e8rement corr\u00e9l\u00e9 aux loyers per\u00e7us, l\u2019activit\u00e9 de location de ses \u00e9quipements sportifs, laquelle est au nombre des activit\u00e9s vis\u00e9es par l\u2019article 256B du CGI, est r\u00e9alis\u00e9e par la commune en tant qu\u2019autorit\u00e9 publique. <br \/>C\u2019est donc \u00e0 bon droit que l\u2019administration a consid\u00e9r\u00e9 que ladite activit\u00e9 est hors du champ d\u2019assujettissement \u00e0 la TVA, d\u2019autant qu\u2019il n\u2019est pas contest\u00e9 que la seconde condition exig\u00e9e, \u00e0 savoir l\u2019absence de distorsions de concurrence d\u2019une certaine importance, est en l\u2019esp\u00e8ce remplie<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e70a5b elementor-widget elementor-widget-text-editor\" data-id=\"9e70a5b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Franck Lagarde<br \/>[CAA Bordeaux, 17 oct. 2023, n\u00b0 21BX02946]<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4da5b8c elementor-widget elementor-widget-text-editor\" data-id=\"4da5b8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>(1) &#8211; <em>CJUE, 29 oct. 2015, n\u00b0 C-174\/14, Sauda\u00e7or &#8211; Sociedade Gestora de Recursos e \u00c9quipamentos da Sa\u00fade dos A\u00e7ores SA, RTD eur. 2016. 77, obs. D. Berlin; ibid. 191, obs. A. Zians.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Location d\u2019\u00e9quipements sportifs municipaux \u00e0 des associations: pas d\u2019assujettissement \u00e0 TVA A compter de l\u2019ann\u00e9e 2015, la commune de Chauray a pass\u00e9 des conventions de location avec les associations sportives locales utilisatrices&hellip;<\/p>\n","protected":false},"author":92,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":"","beyondwords_generate_audio":"","beyondwords_project_id":"","beyondwords_content_id":"","beyondwords_preview_token":"","beyondwords_player_content":"","beyondwords_player_style":"","beyondwords_language_code":"","beyondwords_language_id":"","beyondwords_title_voice_id":"","beyondwords_body_voice_id":"","beyondwords_summary_voice_id":"","beyondwords_error_message":"","beyondwords_disabled":"","beyondwords_delete_content":"","beyondwords_podcast_id":"","beyondwords_hash":"","publish_post_to_speechkit":"","speechkit_hash":"","speechkit_generate_audio":"","speechkit_project_id":"","speechkit_podcast_id":"","speechkit_error_message":"","speechkit_disabled":"","speechkit_access_key":"","speechkit_error":"","speechkit_info":"","speechkit_response":"","speechkit_retries":"","speechkit_status":"","speechkit_updated_at":"","_speechkit_link":"","_speechkit_text":""},"categories":[1],"tags":[],"class_list":["post-14133","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Actu | Jurisprudence : Location d&#039;\u00e9quipements sportifs municipaux \u00e0 des associations - CDES<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cdes.fr\/?p=14133\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Actu | Jurisprudence : Location d&#039;\u00e9quipements sportifs municipaux \u00e0 des associations - CDES\" \/>\n<meta property=\"og:description\" content=\"Location d\u2019\u00e9quipements sportifs municipaux \u00e0 des associations: pas d\u2019assujettissement \u00e0 TVA A compter de l\u2019ann\u00e9e 2015, la commune de Chauray a pass\u00e9 des conventions de location avec les associations sportives locales utilisatrices&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cdes.fr\/?p=14133\" \/>\n<meta property=\"og:site_name\" content=\"CDES\" \/>\n<meta property=\"article:published_time\" content=\"2015-11-21T14:32:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-21T15:03:03+00:00\" \/>\n<meta name=\"author\" content=\"Viktoria Rosta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Viktoria Rosta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/cdes.fr\/?p=14133\",\"url\":\"https:\/\/cdes.fr\/?p=14133\",\"name\":\"Actu | Jurisprudence : Location d'\u00e9quipements sportifs municipaux \u00e0 des associations - CDES\",\"isPartOf\":{\"@id\":\"https:\/\/cdes.fr\/#website\"},\"datePublished\":\"2015-11-21T14:32:00+00:00\",\"dateModified\":\"2023-11-21T15:03:03+00:00\",\"author\":{\"@id\":\"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc\"},\"breadcrumb\":{\"@id\":\"https:\/\/cdes.fr\/?p=14133#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/cdes.fr\/?p=14133\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/cdes.fr\/?p=14133#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/cdes.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Actu | Jurisprudence : Location d&rsquo;\u00e9quipements sportifs municipaux \u00e0 des associations\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/cdes.fr\/#website\",\"url\":\"https:\/\/cdes.fr\/\",\"name\":\"CDES\",\"description\":\"Centre de Droit et d&#039;Economie du Sport\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/cdes.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc\",\"name\":\"Viktoria Rosta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/cdes.fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/139dff69b1764c6ee4a6645c2ecf0b8ba8c5951b492b44d8858b07f7c293c210?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/139dff69b1764c6ee4a6645c2ecf0b8ba8c5951b492b44d8858b07f7c293c210?s=96&d=mm&r=g\",\"caption\":\"Viktoria Rosta\"},\"url\":\"https:\/\/cdes.fr\/?author=92\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Actu | Jurisprudence : Location d'\u00e9quipements sportifs municipaux \u00e0 des associations - CDES","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cdes.fr\/?p=14133","og_locale":"fr_FR","og_type":"article","og_title":"Actu | Jurisprudence : Location d'\u00e9quipements sportifs municipaux \u00e0 des associations - CDES","og_description":"Location d\u2019\u00e9quipements sportifs municipaux \u00e0 des associations: pas d\u2019assujettissement \u00e0 TVA A compter de l\u2019ann\u00e9e 2015, la commune de Chauray a pass\u00e9 des conventions de location avec les associations sportives locales utilisatrices&hellip;","og_url":"https:\/\/cdes.fr\/?p=14133","og_site_name":"CDES","article_published_time":"2015-11-21T14:32:00+00:00","article_modified_time":"2023-11-21T15:03:03+00:00","author":"Viktoria Rosta","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Viktoria Rosta","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/cdes.fr\/?p=14133","url":"https:\/\/cdes.fr\/?p=14133","name":"Actu | Jurisprudence : Location d'\u00e9quipements sportifs municipaux \u00e0 des associations - CDES","isPartOf":{"@id":"https:\/\/cdes.fr\/#website"},"datePublished":"2015-11-21T14:32:00+00:00","dateModified":"2023-11-21T15:03:03+00:00","author":{"@id":"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc"},"breadcrumb":{"@id":"https:\/\/cdes.fr\/?p=14133#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cdes.fr\/?p=14133"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/cdes.fr\/?p=14133#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/cdes.fr\/"},{"@type":"ListItem","position":2,"name":"Actu | Jurisprudence : Location d&rsquo;\u00e9quipements sportifs municipaux \u00e0 des associations"}]},{"@type":"WebSite","@id":"https:\/\/cdes.fr\/#website","url":"https:\/\/cdes.fr\/","name":"CDES","description":"Centre de Droit et d&#039;Economie du Sport","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cdes.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/cdes.fr\/#\/schema\/person\/3fd95d04f12a9edf5003ec0df19d43bc","name":"Viktoria Rosta","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/cdes.fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/139dff69b1764c6ee4a6645c2ecf0b8ba8c5951b492b44d8858b07f7c293c210?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/139dff69b1764c6ee4a6645c2ecf0b8ba8c5951b492b44d8858b07f7c293c210?s=96&d=mm&r=g","caption":"Viktoria Rosta"},"url":"https:\/\/cdes.fr\/?author=92"}]}},"_links":{"self":[{"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts\/14133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/users\/92"}],"replies":[{"embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14133"}],"version-history":[{"count":6,"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts\/14133\/revisions"}],"predecessor-version":[{"id":14142,"href":"https:\/\/cdes.fr\/index.php?rest_route=\/wp\/v2\/posts\/14133\/revisions\/14142"}],"wp:attachment":[{"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdes.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}