{"id":28648,"date":"2026-02-01T06:58:00","date_gmt":"2026-02-01T05:58:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=28648"},"modified":"2026-03-13T15:07:09","modified_gmt":"2026-03-13T14:07:09","slug":"principe-de-determinance-en-matiere-de-tva","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-determinance-en-matiere-de-tva\/","title":{"rendered":"Principe de d\u00e9terminance en mati\u00e8re de taxe sur la valeur ajout\u00e9e (TVA)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Le principe de d\u00e9terminance (\u00abMassgeblichkeitsprinzip\u00bb) constitue traditionnellement le lien fondamental entre la comptabilit\u00e9 commerciale et le droit fiscal. Dans ce contexte, Harun Can examine la validit\u00e9 de ce principe en mati\u00e8re de taxe sur la valeur ajout\u00e9e, pr\u00e9sente les r\u00e8gles de correction pr\u00e9vues par la LTVA et analyse, dans une deuxi\u00e8me partie, deux cas de figure dans lesquels le TAF se serait, selon l’auteur, \u00e9cart\u00e9 du principe de d\u00e9terminance en se fondant sur des…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1160,"display_name":"Harun Can","first_name":"Harun","last_name":"Can","description":"

Lic. iur. HSG, Rechtsanwalt, dipl. Steuerexperte, LL.M. Tax (LSE), MWST-Experte FH \/ Managing Partner SwissVAT AG<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/Foto-Harun-Can_cut_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/harun-can\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-determinance-en-matiere-de-tva\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-28648","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1160]},"shp_steuerportal_must_use":{"translations":[{"id":28645,"link":"https:\/\/steuerportal.ch\/articles-specialises\/massgeblichkeitsprinzip-in-der-mehrwertsteuer\/","title":{"rendered":"Massgeblichkeitsprinzip in der Mehrwertsteuer"},"language":"de"},{"id":28648,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-determinance-en-matiere-de-tva\/","title":{"rendered":"Principe de d\u00e9terminance en mati\u00e8re de taxe sur la valeur ajout\u00e9e (TVA)"},"language":"fr"}]},"yoast_head":"\nPrincipe de d\u00e9terminance en mati\u00e8re de taxe sur la valeur ajout\u00e9e (TVA) • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/principe-de-determinance-en-matiere-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principe de d\u00e9terminance en mati\u00e8re de taxe sur la valeur ajout\u00e9e (TVA) • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le principe de d\u00e9terminance (\u00abMassgeblichkeitsprinzip\u00bb) constitue traditionnellement le lien fondamental entre la comptabilit\u00e9 commerciale et le droit fiscal. 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