{"id":4384,"date":"2022-01-16T23:21:38","date_gmt":"2022-01-16T22:21:38","guid":{"rendered":"https:\/\/somniumlegal.com\/?p=4384"},"modified":"2023-11-21T12:40:19","modified_gmt":"2023-11-21T11:40:19","slug":"si-vous-etes-independant-vous-pouvez-deduire-le-carburant-meme-si-vous-netes-pas-le-proprietaire-du-vehicule","status":"publish","type":"post","link":"https:\/\/somniumlegal.com\/fr\/si-vous-etes-independant-vous-pouvez-deduire-le-carburant-meme-si-vous-netes-pas-le-proprietaire-du-vehicule\/","title":{"rendered":"Si vous \u00eates ind\u00e9pendant, vous pouvez d\u00e9buire le carburant, m\u00eame si vous n&rsquo;\u00eates pas le propri\u00e9taire du v\u00e9hicule."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4384\" class=\"elementor elementor-4384 elementor-122\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2372c983 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2372c983\" 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=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3d6387ef\" data-id=\"3d6387ef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28ef7605 elementor-widget elementor-widget-text-editor\" data-id=\"28ef7605\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p class=\"justifier\" style=\"text-align: justify;\">La Loi sur la TVA admets la possibilit\u00e9 de d\u00e9duire les cotisations support\u00e9es pour l&rsquo;acquisition ou l&rsquo;importation de biens et de services li\u00e9s directement aux biens affect\u00e9s.<\/p>\n<p class=\"justifier\" style=\"text-align: justify;\">En r\u00e9ponse \u00e0 une consultation contraignante du 07\/10\/21, portant sur une question concernant la TVA des d\u00e9penses du v\u00e9hicule li\u00e9 \u00e0 l&rsquo;activit\u00e9 professionnelle du demandeur, m\u00eame s&rsquo;il n&rsquo;en est pas le propri\u00e9taire.<\/p>\n<p class=\"justifier\" style=\"text-align: justify;\">\u00ab\u00a0L&rsquo;utilisation d&rsquo;un v\u00e9hicule qui n&rsquo;appartient pas \u00e0 la personne physique exer\u00e7ant une activit\u00e9 \u00e9conomique en tant qu&rsquo;ind\u00e9pendant permet la d\u00e9ductibilit\u00e9 des d\u00e9penses pour l&rsquo;acquisition de carburant ou pour les r\u00e9parations, ainsi que les r\u00e9parations ou r\u00e9visions auxquelles ledit v\u00e9hicule est soumis\u00a0\u00bb. Tout cela parce qu&rsquo;il s&rsquo;agit de d\u00e9penses non li\u00e9es \u00e0 l&rsquo;acquisition du v\u00e9hicule.<\/p>\n<p class=\"justifier\" style=\"text-align: justify;\">Il convient de noter que les cotisations support\u00e9es pour le carburant seront d\u00e9ductibles tant que leur consommation est li\u00e9e au d\u00e9veloppement de l&rsquo;activit\u00e9 professionnelle. De la m\u00eame mani\u00e8re, les d\u00e9penses li\u00e9es aux r\u00e9parations et\/ou r\u00e9visions pourront \u00eatre d\u00e9duites en vertu du m\u00eame principe, ainsi que les frais de p\u00e9age.<\/p>\n<p class=\"justifier\" style=\"text-align: justify;\">Nous soulignons dans cet article que ce qui importe, c&rsquo;est l&rsquo;affectation directe et exclusive d&rsquo;un bien \u00e0 l&rsquo;activit\u00e9 professionnelle. Ce degr\u00e9 d&rsquo;utilisation doit \u00eatre prouv\u00e9 par le redevable par tout moyen de preuve recevable en droit.<\/p>\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La Loi sur la TVA admets la possibilit\u00e9 de d\u00e9duire les cotisations support\u00e9es pour l&rsquo;acquisition ou l&rsquo;importation de biens et de services li\u00e9s directement aux biens affect\u00e9s. En r\u00e9ponse \u00e0 une consultation contraignante du 07\/10\/21, portant sur une question concernant la TVA des d\u00e9penses du v\u00e9hicule li\u00e9 \u00e0 l&rsquo;activit\u00e9 professionnelle du demandeur, m\u00eame s&rsquo;il n&rsquo;en &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/somniumlegal.com\/fr\/si-vous-etes-independant-vous-pouvez-deduire-le-carburant-meme-si-vous-netes-pas-le-proprietaire-du-vehicule\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Si vous \u00eates ind\u00e9pendant, vous pouvez d\u00e9buire le carburant, m\u00eame si vous n&rsquo;\u00eates pas le propri\u00e9taire du v\u00e9hicule.&nbsp;&raquo;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[54],"tags":[],"rttpg_featured_image_url":{"full":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094.jpg",3960,2640,false],"landscape":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094.jpg",3960,2640,false],"portraits":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094.jpg",3960,2640,false],"thumbnail":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094-150x150.jpg",150,150,true],"medium":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094-300x200.jpg",300,200,true],"large":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094-1024x683.jpg",525,350,true],"1536x1536":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094.jpg",1536,1024,false],"2048x2048":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094.jpg",2048,1365,false],"twentyseventeen-featured-image":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094-2000x1200.jpg",2000,1200,true],"twentyseventeen-thumbnail-avatar":["https:\/\/somniumlegal.com\/wp-content\/uploads\/2022\/01\/pexels-gustavo-fring-4173094-100x100.jpg",100,100,true]},"rttpg_author":{"display_name":"Joel","author_link":"https:\/\/somniumlegal.com\/fr\/author\/joel\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/somniumlegal.com\/fr\/category\/non-classifiee\/\" rel=\"category tag\">Non classifi\u00e9(e)<\/a>","rttpg_excerpt":"La Loi sur la TVA admets la possibilit\u00e9 de d\u00e9duire les cotisations support\u00e9es pour l&rsquo;acquisition ou l&rsquo;importation de biens et de services li\u00e9s directement aux biens affect\u00e9s. En r\u00e9ponse \u00e0 une consultation contraignante du 07\/10\/21, portant sur une question concernant la TVA des d\u00e9penses du v\u00e9hicule li\u00e9 \u00e0 l&rsquo;activit\u00e9 professionnelle du demandeur, m\u00eame s&rsquo;il n&rsquo;en\u2026","_links":{"self":[{"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/posts\/4384"}],"collection":[{"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/comments?post=4384"}],"version-history":[{"count":5,"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/posts\/4384\/revisions"}],"predecessor-version":[{"id":5723,"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/posts\/4384\/revisions\/5723"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/media\/581"}],"wp:attachment":[{"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/media?parent=4384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/categories?post=4384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/somniumlegal.com\/fr\/wp-json\/wp\/v2\/tags?post=4384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}