{"id":2658,"date":"2001-02-02T11:37:25","date_gmt":"2001-02-02T10:37:25","guid":{"rendered":"http:\/\/www.arbitrage-maritime.org\/CAMP-V3\/?p=2658"},"modified":"2016-05-30T11:37:54","modified_gmt":"2016-05-30T10:37:54","slug":"sentence-1043","status":"publish","type":"post","link":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/2001\/02\/02\/sentence-1043\/","title":{"rendered":"Sentence 1043"},"content":{"rendered":"<p><strong>Sentence 1043 \u2013 Contrat de g\u00e9rance &#8211; d\u00e9comptes \u00e9tablis par mandataire hors TVA &#8211; redressement fiscal &#8211; preuve d&rsquo;une faute de gestion (non) &#8211; obligation de moyens et non de r\u00e9sultat. <\/strong>Commercialisation d&rsquo;un voilier confi\u00e9e \u00e0 gestionnaire aux termes d&rsquo;un contrat de mandat &#8211; d\u00e9comptes d&rsquo;exploitation factur\u00e9s hors TVA &#8211; d\u00e9cision d&rsquo;imposition notifi\u00e9e directement au mandant &#8211; demande de remboursement pour faute de gestion &#8211; en \u00e9tablissant des d\u00e9comptes en franchise de TVA le mandataire se r\u00e9f\u00e9rait \u00e0 des d\u00e9cisions de la DGI concernant St Martin &#8211; il n&rsquo;a ni le contr\u00f4le ni la ma\u00eetrise du redressement fiscal &#8211; aucune preuve d&rsquo;une faute de gestion &#8211; rejet de la demande du mandant.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sentence 1043 \u2013 Contrat de g\u00e9rance &#8211; d\u00e9comptes \u00e9tablis par mandataire hors TVA &#8211; redressement fiscal &#8211; preuve d&rsquo;une faute de gestion (non) &#8211; obligation de moyens et non de r\u00e9sultat. Commercialisation d&rsquo;un voilier confi\u00e9e \u00e0 gestionnaire aux termes d&rsquo;un contrat de mandat &#8211; d\u00e9comptes d&rsquo;exploitation factur\u00e9s hors TVA &#8211; d\u00e9cision d&rsquo;imposition notifi\u00e9e directement au<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2658","post","type-post","status-publish","format-standard","hentry","category-non-classe-fr"],"_links":{"self":[{"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/posts\/2658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/comments?post=2658"}],"version-history":[{"count":1,"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/posts\/2658\/revisions"}],"predecessor-version":[{"id":2659,"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/posts\/2658\/revisions\/2659"}],"wp:attachment":[{"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/media?parent=2658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/categories?post=2658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arbitrage-maritime.org\/CAMP-V3\/wp-json\/wp\/v2\/tags?post=2658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}