{"id":324,"date":"2025-11-17T17:37:09","date_gmt":"2025-11-17T15:37:09","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=324"},"modified":"2026-04-07T18:18:37","modified_gmt":"2026-04-07T16:18:37","slug":"letalon-%f0%9f%90%8e-saillit-et-le-fisc-compte-les-sous","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/letalon-%f0%9f%90%8e-saillit-et-le-fisc-compte-les-sous\/","title":{"rendered":"The stallion mounts and the taxman counts the pennies"},"content":{"rendered":"<p>\ud83d\udc49 La contribuable ach\u00e8te et vend des droits annuels de reproduction sur des \u00e9talons. Son activit\u00e9 porte \u00e9galement le commerce de droits de saillie sur des \u00e9talons \u00e9trangers dont les propri\u00e9taires sont regroup\u00e9s en syndicats et dont les saillies se d\u00e9roulent \u00e0 l&rsquo;\u00e9tranger.<br><br>\ud83d\udc49 Le fisc f\u00e9d\u00e9ral (TVA) estime que les saillies \u00e0 l&rsquo;\u00e9tranger sont des prestations de service obtenues de l&rsquo;\u00e9tranger et donc imposables en Suisse.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux retiennent qu&rsquo;il ne s&rsquo;agit pas d&rsquo;une livraison de biens (cons. 7.1.) : il y a saillie (monte dite naturelle) de l&rsquo;\u00e9talon sur la jument (et non sur le jugement) et non livraison de paillettes.<br><br>\ud83d\udc49 Ils estiment \u00e9galement que le droit de saillie n&rsquo;est pas un instrument financier, m\u00eame si la contribuable plaide que le droit de saillie a une valeur marchande \u00e9volutive et que son titulaire peut le c\u00e9der \u00e0 un tiers et qu&rsquo;il est fonctionnellement analogue \u00e0 une option financi\u00e8re.<br><br>L&rsquo;arr\u00eat est en fran\u00e7ais.<\/p>\n\n\n\n<p>TF, arr\u00eat 9C_370\/2025, du 17 novembre 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 La contribuable ach\u00e8te et vend des droits annuels de reproduction sur des \u00e9talons. Son activit\u00e9 porte \u00e9galement le commerce de droits de saillie sur des \u00e9talons \u00e9trangers dont les propri\u00e9taires sont regroup\u00e9s en syndicats et dont les saillies se d\u00e9roulent \u00e0 l&rsquo;\u00e9tranger. \ud83d\udc49 Le fisc f\u00e9d\u00e9ral (TVA) estime que les saillies \u00e0 l&rsquo;\u00e9tranger sont [&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-324","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=324"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/324\/revisions"}],"predecessor-version":[{"id":325,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/324\/revisions\/325"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}