{"id":262,"date":"2012-09-16T21:55:39","date_gmt":"2012-09-16T21:55:39","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=262"},"modified":"2012-09-16T21:55:39","modified_gmt":"2012-09-16T21:55:39","slug":"tva-sur-les-livres-et-spectacles-vivants-taux-ramene-a-55-a-compter-du-1er-janvier-2013","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=262","title":{"rendered":"TVA sur les livres et spectacles vivants : taux ramen\u00e9 \u00e0 5,5% \u00e0 compter du 1er janvier 2013"},"content":{"rendered":"<p>Les spectacles dits \u00ab\u00a0vivants\u00a0\u00bb (th\u00e9\u00e2tres, th\u00e9\u00e2tres de chansonniers, cirques, concerts, etc&#8230;) et les op\u00e9rations portant sur les livres (achat, importation, acquisition intracommunautaire, vente, livraison, commission, courtage, fa\u00e7on ou location) se voient appliquer une TVA \u00e0 5,5% (au lieu de 7%) \u00e0 compter du 1er janvier 2013. <\/p>\n<p><em>Loi 2012-958 du 16 ao\u00fbt 2012 (JO 17 p. 13479)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les spectacles dits \u00ab\u00a0vivants\u00a0\u00bb (th\u00e9\u00e2tres, th\u00e9\u00e2tres de chansonniers, cirques, concerts, etc&#8230;) et les op\u00e9rations portant sur les livres (achat, importation, acquisition intracommunautaire, vente, livraison, commission, courtage, fa\u00e7on ou location) se voient appliquer une TVA \u00e0 5,5% (au lieu de 7%) \u00e0 compter du 1er janvier 2013. Loi 2012-958 du 16 ao\u00fbt 2012 (JO 17 p. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-262","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=262"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/262\/revisions"}],"predecessor-version":[{"id":263,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/262\/revisions\/263"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}