{"id":3217,"date":"2022-05-31T15:05:55","date_gmt":"2022-05-31T13:05:55","guid":{"rendered":"https:\/\/www.lelivreaudio.fr\/?page_id=3217"},"modified":"2022-09-26T17:32:54","modified_gmt":"2022-09-26T15:32:54","slug":"livre-audio-quelle-tva","status":"publish","type":"page","link":"https:\/\/www.lelivreaudio.fr\/economie-du-livre-audio\/livre-audio-quelle-tva\/","title":{"rendered":"Livre audio : quelle TVA ?"},"content":{"rendered":"<p class=\"xmsonormal\">La loi n\u00b0 2019-1479 du 28 d\u00e9cembre 2019 de finances pour 2020, publi\u00e9e au JO du 29 d\u00e9cembre 2019, a modifi\u00e9 par son article 35 l\u2019article 278-0 bis A, 3\u00b0 du Code g\u00e9n\u00e9ral des imp\u00f4ts qui d\u00e9finit les livres b\u00e9n\u00e9ficiant du taux r\u00e9duit de 5,5 %,\u00a0<b>afin de viser express\u00e9ment les livres audio<\/b>.<\/p><p class=\"xmsonormal\">Cet article est formul\u00e9 en ces termes\u00a0:<\/p><p class=\"xmsonormal\"><b>Article 35<br \/><\/b>La seconde phrase du 3\u00b0 du A de l\u2019article 278-0 bis du code g\u00e9n\u00e9ral des imp\u00f4ts est ainsi r\u00e9dig\u00e9e :<br \/>\u00ab Le pr\u00e9sent 3\u00b0 s\u2019applique aux livres sur tout type de support physique et \u00e0 ceux qui sont fournis par t\u00e9l\u00e9chargement,\u00a0<b>y compris les livres audio<\/b>\u00a0; \u00bb.<\/p><p class=\"xmsonormal\">En l\u2019absence de disposition sp\u00e9cifique d\u2019entr\u00e9e en vigueur, l\u2019article 35 de la loi n\u00b0 2019-1479 du 28 d\u00e9cembre 2019 s\u2019applique \u00e0 compter du 1er janvier 2020.<\/p>","protected":false},"excerpt":{"rendered":"<p>La loi n\u00b0 2019-1479 du 28 d\u00e9cembre 2019 de finances pour 2020, publi\u00e9e au JO du 29 d\u00e9cembre 2019, a modifi\u00e9 par son article 35 l\u2019article 278-0 bis A, 3\u00b0 du Code g\u00e9n\u00e9ral des imp\u00f4ts qui d\u00e9finit les livres b\u00e9n\u00e9ficiant du taux r\u00e9duit de 5,5 %,\u00a0afin de viser express\u00e9ment les livres audio.Cet article est formul\u00e9 &hellip; <a href=\"https:\/\/www.lelivreaudio.fr\/economie-du-livre-audio\/livre-audio-quelle-tva\/\">Continued<\/a><\/p>\n","protected":false},"author":951,"featured_media":0,"parent":3179,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"templates\/page-page-dun-dossier.php","meta":{"_acf_changed":false,"footnotes":""},"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Livre audio : quelle TVA ? 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