{"id":335,"date":"2022-03-24T15:01:07","date_gmt":"2022-03-24T14:01:07","guid":{"rendered":"https:\/\/morganelouisgobin.com\/?p=335"},"modified":"2022-11-23T15:29:05","modified_gmt":"2022-11-23T14:29:05","slug":"la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes","status":"publish","type":"post","link":"https:\/\/morganelouisgobin.com\/index.php\/2022\/03\/24\/la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes\/","title":{"rendered":"La taxe HBJOAT sur la vente de vaisselle concerne les c\u00e9ramistes"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\ud835\ude47\ud835\ude56 \ud835\ude69\ud835\ude56\ud835\ude6d\ud835\ude5a \ud835\ude43\ud835\ude3d\ud835\ude45\ud835\ude4a\ud835\ude3c\ud835\ude4f \ud835\ude5a\ud835\ude68\ud835\ude69 \ud835\ude64\ud835\ude57\ud835\ude61\ud835\ude5e\ud835\ude5c\ud835\ude56\ud835\ude69\ud835\ude64\ud835\ude5e\ud835\ude67\ud835\ude5a \ud835\ude68\ud835\ude6a\ud835\ude67 \ud835\ude61\ud835\ude56 \ud835\ude6b\ud835\ude5a\ud835\ude63\ud835\ude69\ud835\ude5a \ud835\ude59\ud835\ude5a \ud835\ude6b\ud835\ude56\ud835\ude5e\ud835\ude68\ud835\ude68\ud835\ude5a\ud835\ude61\ud835\ude61\ud835\ude5a (0,19% du CA taxable HT). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle est pr\u00e9lev\u00e9e par \ud835\udc05\ud835\udc2b\ud835\udc1a\ud835\udc27\ud835\udc1c\ud835\udc04\ud835\udc1c\ud835\udc25\ud835\udc1a\ud835\udc2d : le comit\u00e9 professionnel de d\u00e9veloppement \u00e9conomique des secteurs de l\u2019horlogerie, de la bijouterie, de la joaillerie, de l\u2019orf\u00e8vrerie \ud835\uddf2\ud835\ude01 \ud835\uddf1\ud835\uddf2\ud835\ude00 \ud835\uddee\ud835\uddff\ud835\ude01\ud835\ude00 \ud835\uddf1\ud835\uddf2 \ud835\uddf9\ud835\uddee \ud835\ude01\ud835\uddee\ud835\uddef\ud835\uddf9\ud835\uddf2. Il assure une mission de service public. Ce n\u2019est pas un syndicat ou une union professionnelle. Ses actions sont financ\u00e9es par la taxe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Taxe HBJOAT est encadr\u00e9e par le code des imp\u00f4ts sur les biens et services : articles L471-1 \u00e0 L471-58 <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La taxe est appliqu\u00e9e <\/strong> Sur les ventes par les fabricants aux d\u00e9taillants (art. L471-23)- Sur les ventes par les points de vente au d\u00e9tail (art.L471-27)<\/li>\n\n\n\n<li><strong>Les produits assujettis <\/strong>: vaisselle et verrerie en porcelaine (code 23.41.11 dans la nomenclature CPF), en fa\u00efence, en gr\u00e8s ou en terre (code 23.41.12)<\/li>\n\n\n\n<li><strong>Exon\u00e9ration de paiement<\/strong> : si le montant annuel total de la taxe est inf\u00e9rieur \u00e0 20 \u20ac soit 10 526 \u20ac de CA HT sur les produits assujettis (art. L471-53)<\/li>\n\n\n\n<li>Fr\u00e9quence de d\u00e9claration : 1 fois \/ an en de\u00e7\u00e0 de 200 \u20ac\/an de taxe (soit +100 000 \u20ac de CA)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#d8f4f5\" class=\"has-inline-color\">Pour en savoir plus : <\/mark><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>FrancEclat : <a rel=\"noreferrer noopener\" href=\"https:\/\/www.franceclat.fr\/?fbclid=IwAR1FgibQ6cqi_jsGA8Zzp6GbE8oxlJAMbrplCT-u-QofrXqtU52A15ZV_1M\" target=\"_blank\">https:\/\/www.franceclat.fr\/<\/a><\/li>\n\n\n\n<li>Prestations accessibles en cr\u00e9ant un compte ici <a rel=\"noreferrer noopener\" href=\"https:\/\/extranet.franceclat.fr\/login?fbclid=IwAR1Jo1NLQPFlkoPu8OaB1MpwwxgsBY63HZi8-jpr_IBzkPRJmrd5p4eri4g\" target=\"_blank\">https:\/\/extranet.franceclat.fr\/login<\/a><\/li>\n\n\n\n<li>Pour d\u00e9clarer : <a rel=\"noreferrer noopener\" href=\"https:\/\/www.teletaxe.fr\/?fbclid=IwAR2CyC-zwJg64UxpOP-54NPieP9BElLg3c39XTrZyDICmrNet_4wGp64HWc\" target=\"_blank\">https:\/\/www.teletaxe.fr\/<\/a><\/li>\n\n\n\n<li>Nomenclature de classification des produits fran\u00e7ais (CPF) <a rel=\"noreferrer noopener\" href=\"https:\/\/www.insee.fr\/fr\/information\/2399243?fbclid=IwAR2Dj1nXQjSBn5eUqIrMSPYWYCFDy5-FH01gC4m8f2nbkL_J_ruKwbeRezo\" target=\"_blank\">https:\/\/www.insee.fr\/fr\/information\/2399243<\/a><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-full is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"355\" height=\"129\" data-id=\"1776\" src=\"https:\/\/morganelouisgobin.com\/wp-content\/uploads\/2022\/11\/Morgane_Louis_Gobin_ceramique_poterie_villard_de_lans_vercors_logo_franceclat.png\" alt=\"\" class=\"wp-image-1776\" srcset=\"https:\/\/morganelouisgobin.com\/wp-content\/uploads\/2022\/11\/Morgane_Louis_Gobin_ceramique_poterie_villard_de_lans_vercors_logo_franceclat.png 355w, https:\/\/morganelouisgobin.com\/wp-content\/uploads\/2022\/11\/Morgane_Louis_Gobin_ceramique_poterie_villard_de_lans_vercors_logo_franceclat-300x109.png 300w\" sizes=\"auto, (max-width: 355px) 100vw, 355px\" \/><\/figure>\n<\/figure>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Pour \u00eatre inform\u00e9(e) d\u00e8s la parution de nouveaux articles : joignez-vous aux abonn\u00e9s de ma <a href=\"https:\/\/www.facebook.com\/Reglementation.risques.chimiques.ceramique\/\">page Facebook d\u00e9di\u00e9e \u00e0 la veille r\u00e9glementaire<\/a> sur l&rsquo;activit\u00e9 c\u00e9ramique <\/p><\/blockquote><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\ud835\ude47\ud835\ude56 \ud835\ude69\ud835\ude56\ud835\ude6d\ud835\ude5a \ud835\ude43\ud835\ude3d\ud835\ude45\ud835\ude4a\ud835\ude3c\ud835\ude4f \ud835\ude5a\ud835\ude68\ud835\ude69 \ud835\ude64\ud835\ude57\ud835\ude61\ud835\ude5e\ud835\ude5c\ud835\ude56\ud835\ude69\ud835\ude64\ud835\ude5e\ud835\ude67\ud835\ude5a \ud835\ude68\ud835\ude6a\ud835\ude67 \ud835\ude61\ud835\ude56 \ud835\ude6b\ud835\ude5a\ud835\ude63\ud835\ude69\ud835\ude5a \ud835\ude59\ud835\ude5a \ud835\ude6b\ud835\ude56\ud835\ude5e\ud835\ude68\ud835\ude68\ud835\ude5a\ud835\ude61\ud835\ude61\ud835\ude5a (0,19% du CA taxable HT). Elle est pr\u00e9lev\u00e9e par \ud835\udc05\ud835\udc2b\ud835\udc1a\ud835\udc27\ud835\udc1c\ud835\udc04\ud835\udc1c\ud835\udc25\ud835\udc1a\ud835\udc2d<span class=\"view-more\"><a href=\"https:\/\/morganelouisgobin.com\/index.php\/2022\/03\/24\/la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes\/\" class=\"more-link\">Pour lire la suite &#8230;<span class=\"screen-reader-text\">La taxe HBJOAT sur la vente de vaisselle concerne les c\u00e9ramistes<\/span><\/a><\/span><\/p>\n","protected":false},"author":1,"featured_media":1776,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_ti_tpc_template_sync":false,"_ti_tpc_template_id":"","footnotes":""},"categories":[9],"tags":[39,31,43],"class_list":["post-335","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-ceramique","tag-ceramique-alimentaire","tag-reglementation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La taxe HBJOAT sur la vente de vaisselle concerne les c\u00e9ramistes - Morgane Louis-Gobin<\/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:\/\/morganelouisgobin.com\/index.php\/2022\/03\/24\/la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La taxe HBJOAT sur la vente de vaisselle concerne les c\u00e9ramistes - Morgane Louis-Gobin\" \/>\n<meta property=\"og:description\" content=\"\ud835\ude47\ud835\ude56 \ud835\ude69\ud835\ude56\ud835\ude6d\ud835\ude5a \ud835\ude43\ud835\ude3d\ud835\ude45\ud835\ude4a\ud835\ude3c\ud835\ude4f \ud835\ude5a\ud835\ude68\ud835\ude69 \ud835\ude64\ud835\ude57\ud835\ude61\ud835\ude5e\ud835\ude5c\ud835\ude56\ud835\ude69\ud835\ude64\ud835\ude5e\ud835\ude67\ud835\ude5a \ud835\ude68\ud835\ude6a\ud835\ude67 \ud835\ude61\ud835\ude56 \ud835\ude6b\ud835\ude5a\ud835\ude63\ud835\ude69\ud835\ude5a \ud835\ude59\ud835\ude5a \ud835\ude6b\ud835\ude56\ud835\ude5e\ud835\ude68\ud835\ude68\ud835\ude5a\ud835\ude61\ud835\ude61\ud835\ude5a (0,19% du CA taxable HT). Elle est pr\u00e9lev\u00e9e par \ud835\udc05\ud835\udc2b\ud835\udc1a\ud835\udc27\ud835\udc1c\ud835\udc04\ud835\udc1c\ud835\udc25\ud835\udc1a\ud835\udc2dPour lire la suite ...La taxe HBJOAT sur la vente de vaisselle concerne les c\u00e9ramistes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/morganelouisgobin.com\/index.php\/2022\/03\/24\/la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes\/\" \/>\n<meta property=\"og:site_name\" content=\"Morgane Louis-Gobin\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Ceramique.poterie.villarddelans.louisgobin\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-24T14:01:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-23T14:29:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/morganelouisgobin.com\/wp-content\/uploads\/2022\/11\/Morgane_Louis_Gobin_ceramique_poterie_villard_de_lans_vercors_logo_franceclat.png\" \/>\n\t<meta property=\"og:image:width\" content=\"355\" \/>\n\t<meta property=\"og:image:height\" content=\"129\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Morgane LOUIS-GOBIN\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Morgane LOUIS-GOBIN\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/morganelouisgobin.com\/index.php\/2022\/03\/24\/la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/morganelouisgobin.com\/index.php\/2022\/03\/24\/la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes\/\"},\"author\":{\"name\":\"Morgane LOUIS-GOBIN\",\"@id\":\"https:\/\/morganelouisgobin.com\/#\/schema\/person\/6682a07b723fa893ffbdd984255e0531\"},\"headline\":\"La taxe HBJOAT sur la vente de vaisselle concerne les c\u00e9ramistes\",\"datePublished\":\"2022-03-24T14:01:07+00:00\",\"dateModified\":\"2022-11-23T14:29:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/morganelouisgobin.com\/index.php\/2022\/03\/24\/la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes\/\"},\"wordCount\":261,\"publisher\":{\"@id\":\"https:\/\/morganelouisgobin.com\/#organization\"},\"keywords\":[\"C\u00e9ramique\",\"C\u00e9ramique alimentaire\",\"R\u00e8glementation\"],\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/morganelouisgobin.com\/index.php\/2022\/03\/24\/la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes\/\",\"url\":\"https:\/\/morganelouisgobin.com\/index.php\/2022\/03\/24\/la-taxe-hbjoat-sur-la-vente-de-vaisselle-concerne-les-ceramistes\/\",\"name\":\"La taxe HBJOAT sur la vente de vaisselle concerne les c\u00e9ramistes - 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