{"id":320,"date":"2025-10-31T17:36:07","date_gmt":"2025-10-31T15:36:07","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=320"},"modified":"2026-04-07T18:19:01","modified_gmt":"2026-04-07T16:19:01","slug":"mon-mecene-fait-mal-a-ma-tva","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/mon-mecene-fait-mal-a-ma-tva\/","title":{"rendered":"Mon m\u00e9c\u00e8ne fait mal \u00e0 ma TVA"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 La contribuable est une fondation de droit priv\u00e9 active dans la recherche sur certaines maladie et effectue de la pr\u00e9vention aupr\u00e8s de la population dans ce domaine. Elle a un caract\u00e8re d&rsquo;utilit\u00e9 publique et ne poursuit pas un but \u00e9conomique. Elle est contribuable TVA selon la m\u00e9thode effective, aux contre-prestations convenues. Lorsque la contribuable re\u00e7oit un don de CHF 60 ou plus, elle offre \u00e0 son g\u00e9n\u00e9reux donateur un test de d\u00e9pistage gratuit, bon d&rsquo;une dur\u00e9e limit\u00e9e, \u00e0 utiliser aupr\u00e8s de certaines pharmacies. La contribuable d\u00e9clare tous les dons comme dons pour la TVA.<br><br>\ud83d\udc49 L&rsquo;AFC (division principale TVA) consid\u00e8re ces tests de d\u00e9pistage pour certains donateur comme une contre-prestation pour la prestation \u00ab\u00a0don de CHF 60 ou plus\u00a0\u00bb.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux (TAF) se r\u00e9f\u00e8rent au traitement TVA du sponsoring (cons. 2.5.2). Par la suite, ils abordent le lien entre un but d&rsquo;utilit\u00e9 publique et l&rsquo;activit\u00e9 entrepreneuriale : l&rsquo;un n&rsquo;exclut pas l&rsquo;autre. Enfin, ils consid\u00e8rent que la remise des tests gratuits est une contre-prestation d&rsquo;une valeur de CHF 60 pour tous les dons de CHF 60 et plus. La fait que le b\u00e9n\u00e9ficiaire de la contre-prestation (le g\u00e9n\u00e9reux donateur) utilise ou n&rsquo;utilise pas le don est sans cons\u00e9quence pour la TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Das Urteil ist auf Deutsch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TAF, arr\u00eat A-358-2024, du 31 octobre 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 La contribuable est une fondation de droit priv\u00e9 active dans la recherche sur certaines maladie et effectue de la pr\u00e9vention aupr\u00e8s de la population dans ce domaine. Elle a un caract\u00e8re d&rsquo;utilit\u00e9 publique et ne poursuit pas un but \u00e9conomique. Elle est contribuable TVA selon la m\u00e9thode effective, aux contre-prestations convenues. Lorsque la contribuable [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-320","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mon m\u00e9c\u00e8ne fait mal \u00e0 ma TVA - de le Court<\/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:\/\/dlctax.ch\/de\/mon-mecene-fait-mal-a-ma-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mon m\u00e9c\u00e8ne fait mal \u00e0 ma TVA - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 La contribuable est une fondation de droit priv\u00e9 active dans la recherche sur certaines maladie et effectue de la pr\u00e9vention aupr\u00e8s de la population dans ce domaine. 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