{"id":52075,"date":"2023-06-26T17:36:00","date_gmt":"2023-06-26T15:36:00","guid":{"rendered":"https:\/\/alice.ch\/?post_type=news&#038;p=52075"},"modified":"2023-06-27T12:16:24","modified_gmt":"2023-06-27T10:16:24","slug":"taxe-sur-la-valeur-ajoutee-dans-la-formation-continue","status":"publish","type":"news","link":"https:\/\/alice.ch\/fr\/news\/taxe-sur-la-valeur-ajoutee-dans-la-formation-continue\/","title":{"rendered":"Taxe sur la valeur ajout\u00e9e dans la formation continue"},"content":{"rendered":"\n<p class=\"is-style-lead\">Lors de la session de printemps, le Parlement a remplac\u00e9 le terme \u00abFortbildung\u00bb (perfectionnement) par \u00abWeiterbildung\u00bb (formation continue) dans le cadre de la r\u00e9vision de la loi sur la taxe sur la valeur ajout\u00e9e. L\u2019administration f\u00e9d\u00e9rale re\u00e7oit donc le mandat de r\u00e9examiner le terme de formation continue. Dans le contexte des questions de d\u00e9limitation actuelles dans la pratique, cette d\u00e9cision est la bienvenue.<\/p>\n\n\n\n<p>Selon la loi sur la taxe sur la valeur ajout\u00e9e, la formation continue est exon\u00e9r\u00e9e de la taxe sur la valeur ajout\u00e9e. Cependant, dans la pratique fiscale, la notion de prestations de formation donne r\u00e9guli\u00e8rement lieu \u00e0 des discussions car il n\u2019existe pas de distinctions claires. Pour les prestataires de la formation continue, cette incertitude juridique entra\u00eene un risque de requalification des offres, ce qui implique des risques financiers consid\u00e9rables.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Adaptation de la loi \u00e0 l\u2019initiative de la FSEA<\/h2>\n\n\n\n<p>Dans ce contexte, le Conseil des \u00c9tats et le Conseil national ont d\u00e9cid\u00e9 de proc\u00e9der \u00e0 une adaptation de la loi dans le cadre de la r\u00e9vision de la loi sur la taxe sur la valeur ajout\u00e9e. Cette adaptation fait suite \u00e0 une intervention de la FSEA. Le terme d\u00e9suet \u00abFortbildung\u00bb (perfectionnement), qui appara\u00eet dans la liste des exceptions de l\u2019article&nbsp;21, a ainsi \u00e9t\u00e9 remplac\u00e9 par le terme \u00abWeiterbildung\u00bb (formation continue). En pr\u00e9vision de l\u2019entr\u00e9e en vigueur de la nouvelle loi en janvier&nbsp;2025, l\u2019administration f\u00e9d\u00e9rale doit \u00e0 pr\u00e9sent r\u00e9examiner la notion de formation continue dans le cadre de l\u2019\u00e9laboration de l\u2019ordonnance. Pour le secteur de la formation continue, ce processus offre la possibilit\u00e9 de formuler des propositions en faveur d\u2019une notion moderne et large de la formation continue. La FSEA a d\u00e9j\u00e0 constitu\u00e9 un groupe de travail pour cette th\u00e9matique.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Contact pour obtenir des informations suppl\u00e9mentaires<\/h2>\n\n\n<div class=\"contact-persons\">\n\n\t\t\t\t\t<div class=\"contact-person\">\n\t\t\t\t\tBernhard Gr\u00e4miger<br \/>\t\t\t\t\tDirecteur<br \/>\t\t\t\t\t<br \/>\n\t\t\t\t\t\t\t\t\t\t<a href=\"tel:+41 (0)44 319 71 61\">+41 (0)44 319 71 61<\/a><br \/>\t\t\t\t\t<a href=\"mailto:bernhard.graemiger@alice.ch\">bernhard.graemiger@alice.ch<\/a><br \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Lors de la session de printemps, le Parlement a remplac\u00e9 le terme \u00abFortbildung\u00bb (perfectionnement) par \u00abWeiterbildung\u00bb (formation continue) dans le [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":52064,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"news-category":[96],"global-category":[],"class_list":["post-52075","news","type-news","status-publish","has-post-thumbnail","hentry","news-category-politique"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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