\documentclass[a4wide,11pt]{article}
\usepackage[french]{babel}
\usepackage[latin1]{inputenc}
\usepackage{a4}
\usepackage{times}
\usepackage{fancybox}
\usepackage{babel}
\usepackage{doublespace}
\usepackage{vmargin}
\usepackage{supertabular}
\usepackage{lastpage}
\usepackage{array}
\usepackage{eurosym}
\usepackage{ifthen}

\makeatletter
\makeatother

<TMPL ENTETE>

%#marges          %#exterieur              %#interieur
\setmarginsrb {1cm}{40.21503pt}{1cm}{0cm} {40.21503pt}{1cm}{1cm}{1cm}
\renewcommand{\topmargin}{0.3cm}


\newcommand\PBS[1]{\let\temp=\\#1\let\\=\temp}

\begin{document}
\singlespace

\vspace*{1.5cm}


%#adresse client
\hspace{9cm}\begin{tabular}{p{8cm}}
        {\large \bf <TMPL CLIENT>}\\
        <TMPL ADRESSE_CLIENT>\\
        <TMPL CP_CLIENT> <TMPL VILLE_CLIENT>\\
        \\\\
\ifthenelse{\equal{1}{<TMPL HAS_CLIENT_UETVA>}}{
        {\footnotesize N° intracommunautaire : <TMPL CLIENT_UETVA>}\\
}{}
  \end{tabular}}


\vspace*{0.5cm}

%#titre
{\LARGE \bf DEVIS}

\vspace*{1cm}

%#dates
\begin{tabular}{p{5cm}r}
  \hline
  {\bf Intitulé} & <TMPL INTITULE> \\
  \hline
  {\bf Numéro} & <TMPL NUM_DEVIS> \\
  \hline
  {\bf Date d'émission} & <TMPL DATE_EMISSION>\\
  \hline
\end{tabular}

\vspace*{1cm}

%#description
\ifthenelse{\equal{1}{<TMPL HAS_COMMENTAIRE>}}{
\noindent
\begin{tabular}{p{\linewidth}}
{\large\bf Description}\\\hline
\end{tabular}
\noindent

  % \begin{large}
  %   {\bf \noindent Description}\\
  % \end{large}
  % \vspace{-0.3cm}
  % \hline
  % \vspace{0.3cm}
  \noindent <TMPL COMMENTAIRE>
  
  \vfill{}
}{}
%#articles
<TMPL ARTICLES>
<TMPL PRESTAS>

<TMPL ACCROCHE>

%#précisions
\begin{flushright}
\begin{tabular}[t]{|b{6cm}>{\PBS\raggedleft}b{3cm}|}
    \hline
    <TMPL GLOBAL_HT>
    <TMPL DETAIL_TVA>
    \hline
    Montant TTC & <TMPL GLOBAL_TTC>\\
    %# TODO : periodicite !
    \hline

\end{tabular}
\end{flushright}

%#commentantaire frais
<TMPL CHARGE_COMMENTAIRE>\\

\end{document}