{"id":328,"date":"2025-11-24T17:38:00","date_gmt":"2025-11-24T15:38:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=328"},"modified":"2026-04-07T18:18:13","modified_gmt":"2026-04-07T16:18:13","slug":"quand-vendre-4-voitures-fait-un-commercant","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/quand-vendre-4-voitures-fait-un-commercant\/","title":{"rendered":"Quand vendre 4 voitures fait un commer\u00e7ant&#8230;"},"content":{"rendered":"<p>\ud83d\udc49 Le contribuable ach\u00e8te 5 voitures de luxe et en vend 6 dans une p\u00e9riode de 4 ans.<br><br>\ud83d\udc49 Le fisc (TVA) y voit une activit\u00e9 entrepreneuriale au sens de la TVA.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux rel\u00e8vent que le contribuable a exerc\u00e9 (i) une activit\u00e9 professionnelle ou commerciale, (ii) orient\u00e9e vers la r\u00e9alisation durable de recettes au moyen de prestations, (iii) exerc\u00e9e de mani\u00e8re ind\u00e9pendante et (iv) per\u00e7ue de l\u2019ext\u00e9rieur comme telle&#8230; ce que le contribuable ne conteste pas (sic!).<br><br>\ud83d\udc49 Le contribuable se raccroche \u00e0 une jurisprudence europ\u00e9enne dont le TF s&rsquo;\u00e9tait inspir\u00e9 dans un dossier pr\u00e9c\u00e9dent.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent que la jurisprudence europ\u00e9enne est une source d&rsquo;inspiration qui ne lie nullement les juges.<br><br>L&rsquo;arr\u00eat est en allemand.<\/p>\n\n\n\n<p>TAF, arr\u00eat A-3867\/2025, du 24 novembre 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Le contribuable ach\u00e8te 5 voitures de luxe et en vend 6 dans une p\u00e9riode de 4 ans. \ud83d\udc49 Le fisc (TVA) y voit une activit\u00e9 entrepreneuriale au sens de la TVA. \ud83d\udc49 Les juges f\u00e9d\u00e9raux rel\u00e8vent que le contribuable a exerc\u00e9 (i) une activit\u00e9 professionnelle ou commerciale, (ii) orient\u00e9e vers la r\u00e9alisation durable de [&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-328","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/328","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/comments?post=328"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/328\/revisions"}],"predecessor-version":[{"id":329,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/posts\/328\/revisions\/329"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/media?parent=328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/categories?post=328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/de\/wp-json\/wp\/v2\/tags?post=328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}