{"id":210165,"date":"2026-04-15T14:40:02","date_gmt":"2026-04-15T12:40:02","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&#038;p=210165"},"modified":"2026-04-15T15:07:19","modified_gmt":"2026-04-15T13:07:19","slug":"franta-importanta-utilizarii-procedurii-adecvate-pentru-rambursarea-tva","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/ro\/franta-importanta-utilizarii-procedurii-adecvate-pentru-rambursarea-tva\/","title":{"rendered":"Fran\u021ba : importan\u021ba utiliz\u0103rii procedurii adecvate pentru rambursarea TVA"},"content":{"rendered":"\n<p>Prin decizia din 30 ianuarie 2026 (nr. 24PA02052), Curtea Administrativ\u0103 de Apel Paris reaminte\u0219te un principiu esen\u021bial: <strong>rambursarea TVA-ului francez trebuie solicitat\u0103 prin procedura strict adaptat\u0103 situa\u021biei persoanei impozabile<\/strong>, indiferent de orice \u00eenregistrare \u00een scopuri de TVA \u00een Fran\u021ba.<\/p>\n\n\n\n<p>Aceast\u0103 decizie se \u00eenscrie \u00een continuitatea jurispruden\u021bei, \u00een special:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>decizia Cur\u021bii Administrative de Apel Paris din 27 iunie 2025 (dosar nr. 23PA03373, St\u00e9 Abo Wind AG c\/ Ministerul Economiei);<\/li>\n\n\n\n<li>c\u00e2t \u0219i jurispruden\u021ba Consiliului de Stat (\u00een special CE 9e-10e s.-s. 27\/05\/2009, nr. 308471, SA Lurgi).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Faptele<\/h2>\n\n\n\n<p>\u00cen spe\u021b\u0103, societatea german\u0103 Manthey Racing GmbH a <strong>suportat TVA francez\u0103 pe cheltuielile efectuate \u00een Fran\u021ba<\/strong>, \u00een cadrul presta\u021biilor furnizate societ\u0103\u021bii Porsche, de asemenea stabilit\u0103 \u00een Germania.<\/p>\n\n\n\n<p>Pentru a ob\u021bine rambursarea, <strong>a utilizat procedura de drept comun, depun\u00e2nd o <a href=\"https:\/\/www.asd-int.com\/ro\/franta-a-fost-publicata-noua-declaratie-franceza-privind-taxa-pe-valoarea-adaugata-ca3\/\">declara\u021bie periodic\u0103 de TVA francez\u0103 (CA3)<\/a><\/strong>. Aceast\u0103 cerere a fost respins\u0103 de administra\u021bia fiscal\u0103.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pozi\u021bia Cur\u021bii<\/h2>\n\n\n\n<p>Curtea re\u021bine mai multe elemente determinante:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Societatea <strong>nu realiza nicio opera\u021biune impozabil\u0103 cu TVA \u00een Fran\u021ba<\/strong> \u00een perioada respectiv\u0103 \u0219i, prin urmare, nu era debitoare de TVA \u00een Fran\u021ba.<\/li>\n\n\n\n<li>\u00cen consecin\u021b\u0103, <strong>nu putea recurge la procedura de drept comun<\/strong> prev\u0103zut\u0103 de articolul 271 din Codul general al impozitelor (I, II \u0219i IV), care presupune:\n<ul class=\"wp-block-list\">\n<li>depunerea unei declara\u021bii periodice de TVA (CA3)<\/li>\n\n\n\n<li>de c\u0103tre o persoan\u0103 impozabil\u0103 care realizeaz\u0103 opera\u021biuni impozabile \u00een Fran\u021ba<\/li>\n\n\n\n<li>\u0219i de\u021bin\u00e2nd \u00een consecin\u021b\u0103 un num\u0103r de TVA francez.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u00centruc\u00e2t societatea Manthey Racing GmbH:\n<ul class=\"wp-block-list\">\n<li>era stabilit\u0103 \u00eentr-un alt stat membru al Uniunii Europene;<\/li>\n\n\n\n<li>nu dispunea de un sediu stabil \u00een Fran\u021ba;<\/li>\n\n\n\n<li><strong>nu realiza nicio opera\u021biune impozabil\u0103 \u00een Fran\u021ba<\/strong> (sau doar opera\u021biuni cu autolichidare de c\u0103tre beneficiar),<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>singura cale posibil\u0103 pentru a ob\u021bine <a href=\"https:\/\/www.asd-int.com\/en\/how-do-you-recover-vat-in-france\/\">rambursarea TVA-ului francez<\/a> era procedura prev\u0103zut\u0103 la articolele 242 0 N \u0219i urm\u0103toarele din anexa II la CGI, denumit\u0103 \u201e<a href=\"https:\/\/www.asd-int.com\/ro\/rambursarea-tva-ului-in-ue-a-8-a-directiva\/\">a 8-a directiv\u0103<\/a>\u201d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Consecin\u021ba<\/h2>\n\n\n\n<p>Curtea concluzioneaz\u0103 c\u0103 TVA-ul francez nu putea fi recuperat prin declara\u021bia CA3, <strong>aceast\u0103 procedur\u0103 fiind juridic inaplicabil\u0103 \u00een absen\u021ba opera\u021biunilor impozabile \u00een Fran\u021ba<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Confirmare printr-o jurispruden\u021b\u0103 recent\u0103<\/h2>\n\n\n\n<p>Aceast\u0103 analiz\u0103 a fost confirmat\u0103 printr-o decizie din 4 februarie 2026 (nr. 25PA00785), \u00een care Curtea Administrativ\u0103 de Apel Paris adopt\u0103 aceea\u0219i pozi\u021bie pentru societ\u0103\u021bi nerezidente stabilite \u00een afara Uniunii Europene.<\/p>\n\n\n\n<p>\u00cen acest caz, <strong>procedura de drept comun este de asemenea exclus\u0103<\/strong>, iar rambursarea TVA trebuie efectuat\u0103 exclusiv prin <a href=\"https:\/\/www.asd-int.com\/ro\/rambursarea-de-tva-directiva-13\/\">procedura denumit\u0103 \u201ea 13-a directiv\u0103\u201d<\/a>, cu respectarea condi\u021biilor \u0219i termenelor aplicabile.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00cenv\u0103\u021b\u0103minte practice<\/h2>\n\n\n\n<p>Aceste decizii subliniaz\u0103 importan\u021ba unei analize prealabile a situa\u021biei TVA, \u00een special cu privire la:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>regulile de teritorialitate;<\/li>\n\n\n\n<li>\u0219i regulile de calitate de debitor.<\/li>\n<\/ul>\n\n\n\n<p>\u00cenainte de orice demers (<strong>\u00eenregistrare \u00een scopuri de TVA<\/strong> sau cerere de rambursare prin a 8-a sau a 13-a directiv\u0103), <strong>recomand\u0103m cu insisten\u021b\u0103 s\u0103 contacta\u021bi exper\u021bi \u00een TVA precum ASD Group<\/strong>.<\/p>\n\n\n\n<p>\u00cen caz contrar, \u00eentreprinderile se expun:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la <strong>proceduri inadaptate<\/strong>;<\/li>\n\n\n\n<li>\u0219i mai ales la o <strong>pierdere definitiv\u0103 a dreptului la rambursare<\/strong>, din cauza dec\u0103derii din termenul legal specific dispozitivelor a 8-a \u0219i a 13-a directive, a\u0219a cum ilustreaz\u0103 cauzele men\u021bionate.<\/li>\n<\/ul>\n\n\n\n<p>Surse:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053425672?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=3&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" target=\"_blank\" rel=\"noreferrer noopener\">legifrance.gouv.fr<\/a> (\u00een francez\u0103)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.doctrine.fr\/d\/CAA\/Paris\/2026\/CETATEXT000053442871\" target=\"_blank\" rel=\"noreferrer noopener\">doctrine.fr<\/a> (\u00een francez\u0103)<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-dy6z6\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-dy6z6 \"><div class=\"eb-cia-wrapper eb-call-to-action-dy6z6\" data-icon=\"dashicons-lock\"><div class=\"eb-cia-text-wrapper\"><span class=\"dashicon dashicons dashicons-lock eb-cia-icon\"><\/span><h3 class=\"eb-cia-title\">Asigura\u021bi-v\u0103 ramburs\u0103rile de TVA cu ASD Group<\/h3><p class=\"eb-cia-description\">Nu risca\u021bi s\u0103 utiliza\u021bi o procedur\u0103 inadaptat\u0103 \u0219i s\u0103 pierde\u021bi definitiv dreptul la rambursare.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/ro\/contact\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong>Contacta\u021bi exper\u021bii no\u0219tri TVA acum &gt;<\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-top copywriter-card\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img fetchpriority=\"high\" decoding=\"async\" width=\"517\" height=\"521\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png\" alt=\"\" class=\"wp-image-205439 size-full\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png 517w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-298x300.png 298w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-150x150.png 150w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><strong>No\u00e9mie Almot<\/strong><br><em>Community Manager \u0219i Redactor<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\">No\u00e9mie este redactoare specializat\u0103 la ASD Group. Ea creeaz\u0103 \u0219i gestioneaz\u0103 articole de blog, precum \u0219i \u0219tiri pe site-urile noastre, concentr\u00e2ndu-se pe TVA, taxe interna\u021bionale, opera\u021biuni vamale, reglement\u0103ri sociale \u0219i comer\u021b interna\u021bional. Cu un stil clar \u0219i educativ, face ca subiectele complexe \u0219i tehnice s\u0103 fie u\u0219or de \u00een\u021beles \u0219i relevante pentru companii.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a rel=\"target=&quot;_blank&quot; noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/no%C3%A9mie-almot\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Prin decizia din 30 ianuarie 2026 (nr. 24PA02052), Curtea Administrativ\u0103 de Apel Paris reaminte\u0219te un principiu esen\u021bial: rambursarea TVA-ului francez trebuie solicitat\u0103 prin procedura strict&#8230;<\/p>\n","protected":false},"author":36,"featured_media":210163,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[377,3684],"tags":[4715,4412,5123,5113,3349,3490],"pays":[1125],"class_list":["post-210165","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-servicii-fiscale","tag-obligatii-fiscale","tag-obligations-fiscales","tag-rambursare-tva","tag-remboursement-de-tva","tag-tva","tag-tva-ro","pays-france-ro"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fran\u021ba: alege\u021bi procedura corect\u0103 de rambursare a TVA | ASD Group<\/title>\n<meta name=\"description\" content=\"O procedur\u0103 necorespunz\u0103toare v\u0103 poate duce la pierderea dreptului la rambursarea TVA \u00een Fran\u021ba: descoperi\u021bi 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