{"id":12572,"date":"2026-02-05T08:01:35","date_gmt":"2026-02-05T08:01:35","guid":{"rendered":"https:\/\/www.italiafideiussioni.it\/audience-au-tar-du-latium-les-nouvelles-regles-de-tva-pour-les-entreprises-extra-communautaires\/"},"modified":"2026-02-05T08:27:39","modified_gmt":"2026-02-05T08:27:39","slug":"audience-au-tar-du-latium-les-nouvelles-regles-de-tva-pour-les-entreprises-extra-communautaires","status":"publish","type":"post","link":"https:\/\/www.italiafideiussioni.it\/fr\/audience-au-tar-du-latium-les-nouvelles-regles-de-tva-pour-les-entreprises-extra-communautaires\/","title":{"rendered":"Audience au TAR du Latium : les nouvelles r\u00e8gles de TVA pour les entreprises extra-communautaires"},"content":{"rendered":"<div class=\"gb-container gb-container-55c85d99\">\n<style>.kb-table-of-content-nav.kb-table-of-content-id12572_c181f8-1b .kb-table-of-content-wrap{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kb-table-of-content-nav.kb-table-of-content-id12572_c181f8-1b .kb-table-of-contents-title-wrap{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kb-table-of-content-nav.kb-table-of-content-id12572_c181f8-1b .kb-table-of-contents-title{font-weight:regular;font-style:normal;}.kb-table-of-content-nav.kb-table-of-content-id12572_c181f8-1b .kb-table-of-content-wrap .kb-table-of-content-list{color:#00397d;font-size:1.2em;line-height:30px;font-weight:regular;font-style:normal;margin-top:var(--global-kb-spacing-sm, 1.5rem);margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-table-of-content-nav.kb-table-of-content-id12572_c181f8-1b .kb-table-of-content-wrap .kb-table-of-content-list .kb-table-of-contents__entry:hover{color:#3bbff0;}@media all and (max-width: 767px){.kb-table-of-content-nav.kb-table-of-content-id12572_c181f8-1b .kb-table-of-content-wrap .kb-table-of-content-list{font-size:1em;}}<\/style>\n<\/div>\n\n\n<p><span style=\"font-weight: 400;\">Une audience administrative importante s&rsquo;est tenue r\u00e9cemment \u00e0 Rome pour examiner l&rsquo;impact des nouvelles r\u00e8gles fiscales italiennes sur les entreprises internationales. Le Tribunal administratif r\u00e9gional du Latium a examin\u00e9 le 28 janvier 2026 les dispositions introduites par le minist\u00e8re de l&rsquo;\u00c9conomie et des Finances concernant l&rsquo;immatriculation \u00e0 la TVA des soci\u00e9t\u00e9s \u00e9trang\u00e8res.<br> <\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><b>Nouveau cadre r\u00e9glementaire<\/b><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Conform\u00e9ment aux r\u00e9centes modifications l\u00e9gislatives, les entreprises non europ\u00e9ennes exer\u00e7ant des activit\u00e9s en Italie doivent d\u00e9signer un repr\u00e9sentant fiscal local et <a href=\"https:\/\/www.italiafideiussioni.it\/fr\/cautionnements-pour-entreprises-et-professionnels\/agences-et-professionnels\/garantie-vies-pour-operateurs-hors-ue\/\">s&rsquo;inscrire au syst\u00e8me d&rsquo;\u00e9change d&rsquo;informations sur la TVA (VIES)<\/a>. La r\u00e9glementation actualis\u00e9e exige maintenant que ces entreprises fournissent une garantie financi\u00e8re substantielle \u2013 g\u00e9n\u00e9ralement une caution bancaire de 50 000 \u20ac sur trois ans \u2013 avant d&rsquo;obtenir leur immatriculation \u00e0 la TVA. <\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><b>Le contentieux<\/b><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Plusieurs soci\u00e9t\u00e9s bas\u00e9es en Asie, principalement en Chine, ont contest\u00e9 ces exigences par des voies juridiques formelles. Leur recours a fait suite \u00e0 un rejet initial par les autorit\u00e9s administratives et \u00e0 un examen ult\u00e9rieur par le Conseil d&rsquo;\u00c9tat italien, qui a reconnu la complexit\u00e9 des questions juridiques en jeu. <\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><b>Questions proc\u00e9durales<\/b><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Le tribunal a d&rsquo;abord examin\u00e9 si le recours respectait les d\u00e9lais de d\u00e9p\u00f4t. La proc\u00e9dure administrative standard accorde 60 jours pour les recours, mais des exceptions existent pour les parties internationales qui peuvent b\u00e9n\u00e9ficier de 150 jours en raison des complexit\u00e9s transfrontali\u00e8res. <\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">La d\u00e9fense de l&rsquo;\u00c9tat a fait valoir que les soci\u00e9t\u00e9s disposant d&rsquo;un repr\u00e9sentant fiscal en Italie devaient \u00eatre consid\u00e9r\u00e9es comme \u00e9quivalentes \u00e0 des entit\u00e9s italiennes aux fins des d\u00e9lais de proc\u00e9dure. Par cons\u00e9quent, selon cette interpr\u00e9tation, le d\u00e9lai court de 60 jours serait applicable. <\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Les soci\u00e9t\u00e9s appelantes ont fait valoir que, malgr\u00e9 la pr\u00e9sence du repr\u00e9sentant fiscal, les d\u00e9cisions de la soci\u00e9t\u00e9 et les actes notari\u00e9s n\u00e9cessaires \u00e9manent du si\u00e8ge social \u00e9tranger, ce qui allonge in\u00e9vitablement les proc\u00e9dures. C\u2019est pourquoi, selon leur interpr\u00e9tation, le d\u00e9lai prolong\u00e9 de 150 jours devrait s\u2019appliquer. <\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><b>Enjeux juridiques fondamentaux<\/b><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Si le tribunal accepte le recours, il \u00e9valuera si les exigences de garantie financi\u00e8re constituent des charges administratives disproportionn\u00e9es. Les entreprises soutiennent que les plateformes de commerce \u00e9lectronique modernes assurent d\u00e9j\u00e0 un contr\u00f4le ad\u00e9quat de la TVA, rendant des garanties suppl\u00e9mentaires inutiles pour les op\u00e9rateurs \u00e0 faible risque. <\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">De ce point de vue, appliquer les m\u00eames restrictions aux op\u00e9rateurs dont les mod\u00e8les \u00e9conomiques pr\u00e9sentent un faible risque fiscal violerait le principe de proportionnalit\u00e9, un \u00e9l\u00e9ment fondamental du droit administratif italien et europ\u00e9en.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><b>Statut d&rsquo;application actuel<\/b><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Dans l&rsquo;attente de l&rsquo;examen judiciaire, les r\u00e8glements restent pleinement en vigueur. Les entreprises internationales doivent continuer \u00e0 se conformer \u00e0 toutes les exigences existantes, y compris les dispositions relatives aux garanties financi\u00e8res.<br> <\/span><\/p>\n\n\n\n<p>Pour les entreprises non membres de l&rsquo;UE qui doivent d\u00e9j\u00e0 se conformer \u00e0 ces obligations, vous pouvez en apprendre davantage sur les exigences et les proc\u00e9dures de soumission de la <a href=\"https:\/\/www.viesguarantee.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">garantie financi\u00e8re requise pour l&rsquo;enregistrement VIES sur le site web sp\u00e9cialis\u00e9.<\/a><\/p>\n\n\n<div class=\"gb-container gb-container-b92d1463\">\n\n<div class=\"gb-headline gb-headline-795acbf2 gb-headline-text\"><b>V\u00e9rifiez si une caution est obligatoire dans votre cas.<\/b><\/div>\n\n\n\n<div class=\"gb-headline gb-headline-a8614207 gb-headline-text\"><b>Demandez une r\u00e9vision de votre inscription VIES. R\u00e9ponse sous 24 heures. <\/b>.<\/div>\n\n\n<div class=\"gb-container gb-container-02587cc9\">\n\n<a class=\"gb-button gb-button-87c612e1\" href=\"tel:+39055285313\"><span class=\"gb-icon\"><svg viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M164.9 24.6c-7.7-18.6-28-28.5-47.4-23.2l-88 24C12.1 30.2 0 46 0 64C0 311.4 200.6 512 448 512c18 0 33.8-12.1 38.6-29.5l24-88c5.3-19.4-4.6-39.7-23.2-47.4l-96-40c-16.3-6.8-35.2-2.1-46.3 11.6L304.7 368C234.3 334.7 177.3 277.7 144 207.3L193.3 167c13.7-11.2 18.4-30 11.6-46.3l-40-96z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">+39 055 28.53.13<\/span><\/a>\n\n\n\n<a class=\"gb-button gb-button-efe5f4d0\" href=\"https:\/\/wa.me\/+393397150157\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">Scrivi su Whataspp<\/span><\/a>\n\n\n\n<a class=\"gb-button gb-button-db07f0c8\" href=\"mailto:info@italiafideiussioni.it\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">Scrivici una mail<\/span><\/a>\n\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><b>\u00c9volutions attendues<\/b><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">La d\u00e9cision du tribunal, attendue dans les six mois, \u00e9tablira des pr\u00e9c\u00e9dents importants concernant :<br> <\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Le traitement proc\u00e9dural des entreprises \u00e0 structure internationale<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">L&rsquo;interpr\u00e9tation des d\u00e9lais de d\u00e9p\u00f4t administratifs<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">L&rsquo;analyse de proportionnalit\u00e9 des exigences r\u00e9glementaires<\/span><\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Implications plus larges<\/b><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Cette proc\u00e9dure repr\u00e9sente un examen critique de la mani\u00e8re dont les administrations fiscales nationales \u00e9quilibrent le contr\u00f4le r\u00e9glementaire et la facilitation du commerce international dans des \u00e9conomies de plus en plus num\u00e9ris\u00e9es.<br> <\/span><\/p>\n\n\n<div class=\"gb-container gb-container-715be5ab\">\n<style>.wp-block-kadence-advancedheading.kt-adv-heading5804_fb49fc-83, .wp-block-kadence-advancedheading.kt-adv-heading5804_fb49fc-83[data-kb-block=\"kb-adv-heading5804_fb49fc-83\"]{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);text-align:center;font-size:20px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading5804_fb49fc-83 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading5804_fb49fc-83[data-kb-block=\"kb-adv-heading5804_fb49fc-83\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading5804_fb49fc-83 img.kb-inline-image, 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class=\"rpi-img-wrap\"><img decoding=\"async\" src=\"https:\/\/www.italiafideiussioni.it\/wp-content\/plugins\/business-reviews-bundle\/assets\/img\/gmblogo.svg\" class=\"rpi-img\" loading=\"lazy\" width=\"56\" height=\"56\" alt=\"Italiafideiussioni\" onerror=\"if(this.src!='')this.src='';\"><\/div><div class=\"rpi-info\"><div class=\"rpi-scale\">Excellent<\/div><span class=\"rpi-stars\" style=\"--rating:5.0\">5.0<\/span><div class=\"rpi-based\">Bas\u00e9 sur 1959 avis<\/div><\/div><\/div><div class=\"rpi-slider-btn\"><div class=\"rpi-review_us rpi-clickable\"><a href=\"https:\/\/search.google.com\/local\/reviews?placeid=\" target=\"_blank\" rel=\"noopener\">Voir tous les avis<\/a><\/div><div class=\"rpi-review_us rpi-clickable\"><a href=\"https:\/\/search.google.com\/local\/writereview?placeid=\" class=\"rpi-logo_after rpi-logo-google\" target=\"_blank\" rel=\"noopener\" onclick=\"rpi.Utils.popup('https:\/\/search.google.com\/local\/writereview?placeid=', 800, 600)\">\u00c9valuez-nous sur<\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"rpi-content rpi-content_row\"><button class=\"rpi-ltgt rpi-lt rpi-slider-prev\" aria-label=\"Previous reviews\" tabindex=\"0\"><\/button><div class=\"rpi-cards rpi-slides-bite\" data-offset=\"3\" data-count=\"257\"><div class=\"rpi-card\" data-provider=\"google\" data-rat=\"5\"><div class=\"rpi-card-inner\"><div class=\"rpi-flex\"><div class=\"rpi-img-wrap\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/a\/ACg8ocJRTRabnInFiki5nqhJXScICkPuXW0yAmbxv_Fcm0N2f7sBng=s56-c-rp-mo-br100\" class=\"rpi-img\" loading=\"lazy\" width=\"56\" height=\"56\" alt=\"\" onerror=\"if(this.src!='https:\/\/www.italiafideiussioni.it\/wp-content\/plugins\/business-reviews-bundle\/assets\/img\/google_avatar.png')this.src='https:\/\/www.italiafideiussioni.it\/wp-content\/plugins\/business-reviews-bundle\/assets\/img\/google_avatar.png';\"><\/div><div class=\"rpi-info\"><div class=\"rpi-name\">Aldo G.<\/div><div class=\"rpi-time\" data-time=\"1778069216000\">23 heures ago<\/div><\/div><\/div><div class=\"rpi-body rpi-normal-up__body\"><span class=\"rpi-stars\" style=\"--rating:5\"><\/span><div class=\"rpi-text rpi-scroll\" tabindex=\"0\">Servizio chiaro, di supporto ad ogni domanda , arrivata fideussione nei tempi indicati. Ottimo servizio<\/div><\/div><\/div><\/div><div class=\"rpi-card\" data-provider=\"google\" data-rat=\"5\"><div class=\"rpi-card-inner\"><div class=\"rpi-flex\"><div class=\"rpi-img-wrap\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/a\/ACg8ocLtz4IrxNAccOJVjZNLbT_Pr5RGWUEGG6D3Epr8rvNaLWP9SQ=s56-c-rp-mo-br100\" class=\"rpi-img\" loading=\"lazy\" width=\"56\" height=\"56\" alt=\"\" onerror=\"if(this.src!='https:\/\/www.italiafideiussioni.it\/wp-content\/plugins\/business-reviews-bundle\/assets\/img\/google_avatar.png')this.src='https:\/\/www.italiafideiussioni.it\/wp-content\/plugins\/business-reviews-bundle\/assets\/img\/google_avatar.png';\"><\/div><div class=\"rpi-info\"><div class=\"rpi-name\">ACU P.<\/div><div class=\"rpi-time\" data-time=\"1777898437000\">3 jours ago<\/div><\/div><\/div><div class=\"rpi-body rpi-normal-up__body\"><span class=\"rpi-stars\" style=\"--rating:5\"><\/span><div class=\"rpi-text rpi-scroll\" tabindex=\"0\">veloci e rapidi. grazie a roberta che mi ha seguito nella pratica ed ha capito l&#039;urgenza<\/div><div class=\"rpi-reply rpi-scroll\"><b>R\u00e9ponse du propri\u00e9taire:<\/b>Ti ringraziamo per il feedback! \u00c8 un piacere sapere che abbiamo potuto risolvere la tua esigenza in tempi brevi grazie alla professionalit\u00e0 di Roberta. Da Italiafideiussioni, lavoriamo costantemente per garantire un servizio rapido ed efficiente nel campo delle fideiussioni.<\/div><\/div><\/div><\/div><div class=\"rpi-card\" data-provider=\"google\" data-rat=\"5\"><div class=\"rpi-card-inner\"><div class=\"rpi-flex\"><div class=\"rpi-img-wrap\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/a\/ACg8ocKcjC-OX-xNtldx2XRY5Xy4EFaqZavblc3HubyHHMrGseEp2w=s56-c-rp-mo-br100\" class=\"rpi-img\" loading=\"lazy\" width=\"56\" height=\"56\" alt=\"\" onerror=\"if(this.src!='https:\/\/www.italiafideiussioni.it\/wp-content\/plugins\/business-reviews-bundle\/assets\/img\/google_avatar.png')this.src='https:\/\/www.italiafideiussioni.it\/wp-content\/plugins\/business-reviews-bundle\/assets\/img\/google_avatar.png';\"><\/div><div class=\"rpi-info\"><div class=\"rpi-name\">Cristian<\/div><div class=\"rpi-time\" data-time=\"1777553754000\">7 jours ago<\/div><\/div><\/div><div class=\"rpi-body rpi-normal-up__body\"><span class=\"rpi-stars\" style=\"--rating:5\"><\/span><div class=\"rpi-text rpi-scroll\" tabindex=\"0\">Come da tanti anni seriet\u00e0 e professionalit\u00e0 garantite da questo servizio.\nBravissimi davvero.\nAutoscuola Varatella<\/div><div class=\"rpi-reply rpi-scroll\"><b>R\u00e9ponse du propri\u00e9taire:<\/b>Grazie Cristian per la tua recensione! \u00c8 un piacere sapere che anche dopo tanti anni continui a fidarti di Italiafideiussioni per le tue necessit\u00e0. La nostra seriet\u00e0 e professionalit\u00e0 sono sempre al servizio dei nostri clienti, garantendo soluzioni di fideiussioni sicure e rapide.<\/div><\/div><\/div><\/div><\/div><button class=\"rpi-ltgt rpi-gt rpi-slider-next\" aria-label=\"Next reviews\" tabindex=\"0\"><\/button><\/div><\/div><script>(function(p){if(!p)return;let w=p.offsetWidth,m=function(a,b){return Math.min(a,b)===a};p.querySelector('.rpi-cnt').classList.replace('rpi-col-m','rpi-col-'+(m(w,510)?'xs':m(w,750)?'x':m(w,1050)?'s':m(w,1450)?'m':m(w,1800)?'l':'xl'))})(document.getElementById('rpi-3943-69fc75e24325d'))<\/script><\/div>\n\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Une audience administrative importante s&rsquo;est tenue r\u00e9cemment \u00e0 Rome pour examiner l&rsquo;impact des nouvelles r\u00e8gles fiscales italiennes sur les entreprises internationales. Le Tribunal administratif r\u00e9gional du Latium a examin\u00e9 le 28 janvier 2026 les dispositions introduites par le minist\u00e8re de l&rsquo;\u00c9conomie et des Finances concernant l&rsquo;immatriculation \u00e0 la TVA des soci\u00e9t\u00e9s \u00e9trang\u00e8res. Nouveau cadre r\u00e9glementaire [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12567,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"Tribunal administratif r\u00e9gional du Latium et VIES : cautionnements pour les entreprises non-UE | Audience de 2026","_yoast_wpseo_metadesc":"Le Tribunal administratif r\u00e9gional du Latium (TAR) examine les nouvelles r\u00e8gles VIES pour les entreprises non-UE : la caution de 50 000 \u20ac, les d\u00e9lais d'appel et le principe de 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