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			<td style="width: 9%; vertical-align: middle; text-align: center;"><span style="font-weight: 200;"><span class="titre_p"><span style="font-family: ITCAvantGardePro; font-size: 12px;">Hypoth&egrave;se 1</span></span></span></td>
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			<p dir="ltr" style="text-align:start; -webkit-text-stroke-width:0px; margin-top:0pt; margin-bottom:11pt"><span style="color:null;"><span style="font-family:ITCAvantGardePro;font-size:12px;font-weight:200;"><span class="titre_p"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="line-height:1.38"><span style="font-variant-numeric:normal"><span style="font-variant-east-asian:normal"><span style="vertical-align:baseline"><span style="white-space:pre-wrap">Le vendeur du terrain est un assujetti &agrave; la TVA, qui agit en cette qualit&eacute; lors de la vente et le terrain est class&eacute; en zone constructible (le terrain est un terrain &agrave; b&acirc;tir au sens du CGI, art. 257, I). Dans cette situation, la vente est obligatoirement soumise &agrave; la TVA immobili&egrave;re. La taxe sera calcul&eacute;e sur le prix total ou sur la marge r&eacute;alis&eacute;e par le vendeur selon que ce dernier a eu des droits &agrave; d&eacute;duction lors de l&#39;acquisition (CGI, art. 268. &ndash; BOI-TVA-IMM-10-20-10, 2 mars 2016, &sect; 10 et s.).</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p>

<p dir="ltr" style="text-align:start; -webkit-text-stroke-width:0px; margin-top:0pt; margin-bottom:11pt"><span style="color:null;"><span style="font-family:ITCAvantGardePro;font-size:12px;font-weight:200;"><span class="titre_p"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="line-height:1.38"><span style="font-variant-numeric:normal"><span style="font-variant-east-asian:normal"><span style="vertical-align:baseline"><span style="white-space:pre-wrap">Le redevable de la TVA sera obligatoirement le vendeur.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p>
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			<td style="width: 9%; vertical-align: middle; text-align: center;"><span style="font-weight: 200;"><span class="titre_p"><span style="font-family: ITCAvantGardePro; font-size: 12px;">Hypoth&egrave;se 2</span></span></span></td>
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			<p dir="ltr" style="text-align:start; -webkit-text-stroke-width:0px; margin-top:0pt; margin-bottom:11pt"><span style="color:null;"><span style="font-family:ITCAvantGardePro;font-size:12px;font-weight:200;"><span class="titre_p"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="line-height:1.38"><span style="font-variant-numeric:normal"><span style="font-variant-east-asian:normal"><span style="vertical-align:baseline"><span style="white-space:pre-wrap">Le vendeur du terrain est un assujetti &agrave; la TVA, qui agit en cette qualit&eacute; lors de la vente et le terrain est class&eacute; dans une zone non constructible au jour de la vente (le terrain est un terrain non &agrave; b&acirc;tir au sens du CGI, art. 257, I).</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p>

<p dir="ltr" style="text-align:start; -webkit-text-stroke-width:0px; margin-top:0pt; margin-bottom:11pt"><span style="color:null;"><span style="font-family:ITCAvantGardePro;font-size:12px;font-weight:200;"><span class="titre_p"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="line-height:1.38"><span style="font-variant-numeric:normal"><span style="font-variant-east-asian:normal"><span style="vertical-align:baseline"><span style="white-space:pre-wrap">Dans cette situation, la vente est normalement exon&eacute;r&eacute;e de TVA immobili&egrave;re.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p>

<p dir="ltr" style="-webkit-text-stroke-width: 0px; margin-top: 0pt; margin-bottom: 11pt;"><span style="color:null;"><span style="font-family:ITCAvantGardePro;font-size:12px;font-weight:200;"><span class="titre_p"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="line-height:1.38"><span style="font-variant-numeric:normal"><span style="font-variant-east-asian:normal"><span style="vertical-align:baseline"><span style="white-space:pre-wrap">Le vendeur a toutefois la possibilit&eacute; d&#39;opter pour soumettre la vente &agrave; la TVA. En cas d&#39;option formul&eacute;e par le vendeur, l&#39;assiette de la TVA est n&eacute;cessairement assise sur le prix et le redevable de la TVA sera obligatoirement le vendeur.&nbsp;</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p>
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			<td style="width: 9%; vertical-align: middle; text-align: center;"><span style="font-weight: 200;"><span class="titre_p"><span style="font-family: ITCAvantGardePro; font-size: 12px;">Hypoth&egrave;se 3</span></span></span></td>
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			<p dir="ltr" style="text-align:start; -webkit-text-stroke-width:0px; margin-top:0pt; margin-bottom:11pt"><span style="color:null;"><span style="font-weight: 200;"><span class="titre_p"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="line-height:1.38"><span style="font-variant-numeric:normal"><span style="font-variant-east-asian:normal"><span style="vertical-align:baseline"><span style="white-space:pre-wrap">L<span style="font-family: ITCAvantGardePro; font-size: 12px;">e vendeur du terrain n&#39;est pas un assujetti &agrave; la TVA ou il est assujetti &agrave; la TVA mais il n&#39;agit pas en cette qualit&eacute; lors de la vente.&nbsp;&nbsp;</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p>

<p dir="ltr" style="text-align:start; -webkit-text-stroke-width:0px; margin-top:0pt; margin-bottom:11pt"><span style="color:null;"><span style="font-family:ITCAvantGardePro;font-size:12px;font-weight:200;"><span class="titre_p"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="line-height:1.38"><span style="font-variant-numeric:normal"><span style="font-variant-east-asian:normal"><span style="vertical-align:baseline"><span style="white-space:pre-wrap">Dans cette situation, quelle que soit la situation du terrain au regard du droit de l&#39;urbanisme, la vente n&#39;est pas soumise &agrave; la TVA. Aucune option n&#39;est possible.&nbsp;</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p>
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